What is ITO v. Right Florists authority for?

Payments made for online advertising services through foreign search engine portals do not necessarily result in the accrual of income in India, and such payments are not to be classified as 'technical services' under section 194J or 'advertising contract' under section 194C. Disallowances made without granting a proper hearing violate natural justice.

How many judgments cite ITO v. Right Florists?

34 judgments on BharatTax cite ITO v. Right Florists (32 Taxmann.com 99), spanning 2020 to 2025.

Which sections of the Income Tax Act does ITO v. Right Florists come up under?

It is most often cited in judgments turning on Section 131, Section 132, Section 132(4), Section 139(1), Section 142(1), Section 143(2).

ITO v. Right Florists (32 Taxmann.com 99)

Jayaram Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(4), Bengaluru

In the result the appeal of the assessee is hereby partly allowed for statistical purposes

ITA 711/BANG/2025[2021-22]Status: DisposedITAT Bangalore09 Oct 2025AY 2021-22

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, Vs. The Dy. Commissioner of No.61, Bren Balavana, 5th A Block, Income Tax, Koramangala, Central Circle – 2(4), Bangalore – 560 095. Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025…

Jayarama Reddy Boopesh Reddy, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle 2(4), Bengaluru

ITA 706/BANG/2025[2014-15]Status: DisposedITAT Bangalore09 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Chodhry & Shri Waseem Ahmed

For Appellant: Shri Bharat, CAFor Respondent: Shri Shivanad Kalakeri, CIT (DR)

Section 132Section 132(4)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH, BANGALORE BEFORE SHRI NARENDER KUMAR CHODHRY, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA No.705-711/Bang/2025 Assessment Year: 2013-14, 2014-15, 2015-16, 2016-17, 2018-19, 2020 -21 & 2021-22. Shri Jayarama Reddy Boopesh Reddy, No.61, Bren Balavana, 5th A Block, Koramangala, Bangalore - 560 095. Vs. The Dy. Commissioner of Income Tax, Central Circle – 2(4), Bangalore. PAN – AGAPB 1359 F APPELLANT RESPONDENT Assessee by : Shri Bharat, CA Revenue by : Shri Shivanad Kalakeri, CIT (DR) Date of hearing : 07.08.2025 Date of Pronouncement : 09.10.2025 ORD…

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…ee for a simplicitor providing of advertisement space to the customers in its publications/manuals or website cannot be held as 'royalty'. Our aforesaid view is supported by the order of the ITAT, Kolkata in the case of ITO Vs. Right Florists Pvt. Ltd. (2013) 143 ITD 445 (Kol). In the said case, it was observed by the Tribunal that payment made by assessee for online advertisement to Yahoo and Google was not in the nature of 'royalty'. A similar view had also been arrived at by the ITAT, Mumbai in the case of Pinstorm Technologies Pvt. Ltd. Vs. ITO (2013) 154 TTJ 0173 (Mum). In the said case, it was observed by t…

The Commissioner of Income Tax vs. M/S Urban Ladder Home Decor Solutions Pvt Ltd

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

…- 1 - ITA No. 11 of 2022 c/w ITA No. 12 of 2022, ITA No. 14 of 2022 & ITA No. 15 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE V KAMESWAR RAO AND THE HON'BLE MR JUSTICE S RACHAIAH ITA NO. 11 OF 2022 C/W ITA NO. 12 OF 2022, ITA NO. 14 OF 2022, ITA NO. 15 OF 2022 IN ITA NO. 11 OF 2022: BETWEEN: 1. THE COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, 4TH FLOOR, BMTC BUILDING, 80 FEET ROAD, KORAMANGALA, BENGALURU - 560 095. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL…

International Air Transport Association (Canada), Mumbai vs. ACIT (It), Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

International Air Association (Canada), Mumbai vs. Asst CIT (International Taxation) Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR

Section 143(3)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & MS PADMAVATHY S, AM I.T.A. No. 7072/Mum/2019 (Assessment Year: 2011-12) I.T.A. No. 7117/Mum/2019 (Assessment Year: 2016-17) International Air Transport Assistant Commissioner of Association (Canada), Income Tax (International Ernst & Young LLP, 6th Floor, Taxation), Circle-2(2)(1), Vs. Room No. 1722, 17th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai-400028. Air India Building, Nariman PAN : AACCI4659N Point, Mumbai-400021. Appellant) : Respondent) I.T.A. No. 7416/Mum/2017 (Assessment Year: 2014-15)…

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR

Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…

Taj Tv Ltd., Mumbai vs. Dy CIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 894/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant

Section 250

…e Revenue to show that the assessee had a taxable income under the DTAA, and then the burden is on the assessee to show that its income is exempt under DTAA. Similarly, was held by the Co-ordinate Bench of the Tribunal in ITO v. Right Florists (P) Ltd. [2013] 143 ITD 445 (Kol-Trib.). In view of the above, Taj India cannot be held to be dependent agent P.E. of the assessee in India under Article 5(4)(i) of the India Mauritius DTAA with respect to the distribution revenue. Accordingly, to this extent order passed by the CIT(A) is upheld and the grounds raised by the Revenue are dismissed.‖ 14. It is evident from t…

DCIT (It) 4(1)(2), Mumbai vs. Taj Tv Ltd., Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed

ITA 1351/MUM/2020[2013-14]Status: DisposedITAT Mumbai26 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant

Section 250

…e Revenue to show that the assessee had a taxable income under the DTAA, and then the burden is on the assessee to show that its income is exempt under DTAA. Similarly, was held by the Co-ordinate Bench of the Tribunal in ITO v. Right Florists (P) Ltd. [2013] 143 ITD 445 (Kol-Trib.). In view of the above, Taj India cannot be held to be dependent agent P.E. of the assessee in India under Article 5(4)(i) of the India Mauritius DTAA with respect to the distribution revenue. Accordingly, to this extent order passed by the CIT(A) is upheld and the grounds raised by the Revenue are dismissed.‖ 14. It is evident from t…

Interactive Avenues Pvt. Limited, Mumbai vs. DCIT 14(2)(1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3130/MUM/2019[2015-16]Status: DisposedITAT Mumbai07 Jul 2022AY 2015-16

Bench: Us :-

Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER M/s. Interactive Avenues Vs. Deputy Commissioner of Private Limited Income Tax-14(2)(1) 3rd Floor, Chhibber House Room No.432, 4th Floor M. Vasanji Road Aayakar Bhavan Sakinaka, Andheri-East M.K.Road, Mumbai – 400 072 Mumbai – 400 020 PAN/GIR No.AACCI0954J (Appellant) .. (Respondent) Assessee by Shri P.J. Pardiwala Revenue by Shri Rajneesh Yadav Date of Hearing 26/04/2022 Date of Pronouncement 07/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.31…

Play Games 24 X 7 Private Limited, Mumbai vs. Dy.CIT-13, Mumbai

In the result, the appeal is partly allowed in the terms indicated above

ITA 3830/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Jun 2022AY 2014-15

Section 263Section 40Section 9

…ITA No. 3830/Mum/2019 Assessment Year: 2014-15 Page 1 of 8 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Kuldip Singh (Judicial Member)] Assessment Year: 2014-15 Play Games 24 x 7 Private Ltd., ....………………. Appellant 401, B-Wing, 4th Floor, Interface 16, off Malad Link Road, Malad (W), Mumbai 400067 [PAN: AADCP9139P] Vs. Principal Commissioner of Income Tax (Appeals)-13 Mumbai. ……………………..Respondent Appearances: Jeet Kamdar for the appellant Milind Chavan for the respondent Date of concluding the hearing : 25.03.2022 Date of pronouncement : 21.06.2022 O R D E R Pe…