ITO v. Right Florists

32 Taxmann.com 99Income Tax Appellate Tribunal2013#3521 most cited

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.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2020 to 2025.

Also referred to as

ITO v. Right Florists · 32 taxmann.com 99 · ITAT · section 194J · section 194C · technical services · advertising contract · natural justice · income accrual · foreign search engine

Sections most often in play

Section 131Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 144C(1)

Issues it is cited on

withholding taxsection 194jfees for technical servicespermanent establishmentsection 9(1)(vii)computer softwaresection 40(a)(i)section 195section 9(1)tax treatysection 40(a)section 32

Judgments citing ITO v. Right Florists

Espn Digital Media (India) Private Limited, Bengaluru vs. DCIT International Taxation 1(1), Chennai

In the result, the appeals filed by the assessee in ITA

ITA 1070/CHNY/2018[2010-11]Status: DisposedITAT Chennai04 May 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Appellant: Shri Porus Kaka, Sr. Advocate for Shri Aditya Vora, AdvocateFor Respondent: Shri M. Murali, CIT
Section 195Section 201(1)Section 9(1)(vi)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं डॉ एम एल मीना, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND Dr. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1070, 1071, 1072 & 1073/CHNY/2018 िनधा"रण वष" /Assessment Years: 2010-11, 2011-12, 2012-13 & 2013-14 M/s. ESPN Digital Media (India) The DCIT, Pvt. Ltd., v. International Taxation 1(1), Unit No.A2, A Wing, 3rd Floor, Chennai. Divyasree Chambers, ‘O’Shaughnessy Road, Langford Town, Bengaluru – 560 025. PAN: AABCC 2534R (अपीलाथ"/Appellant) (""यथ"/Respondent)…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

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

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 6588/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 250Section 90(2)Section 92E

…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. 15. Insofar as the appeal…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1, Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 600/BANG/2020[2014-15]Status: DisposedITAT Bangalore03 Sept 2021AY 2014-15

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1, Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 599/BANG/2020[2013-14]Status: DisposedITAT Bangalore03 Sept 2021AY 2013-14

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S. Myntra Designs Private Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1(2), Bangalore

In the result, all the three appeals of the assessee are allowed

ITA 598/BANG/2020[2012-13]Status: DisposedITAT Bangalore03 Sept 2021AY 2012-13

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A Nos.598 To 600/Bang/2020 Assessment Year : 2012-13 To 2014-15

For Appellant: Shri Percy Pardiwalla, Sr. A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 195Section 201(1)

…IT(IT)A Nos.598 to 600/Bang/2020 M/s. Myntra Designs Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos.598 to 600/Bang/2020 Assessment Year : 2012-13 to 2014-15 M/s. Myntra Designs Pvt. Ltd. AKR Tech Park, 3rd Floor Deputy Commissioner of 7th Mile, Krishna Reddy Industrial Income-tax Area (International Taxation) Vs. Hosur Road Circle-1(2) Bangalore 560 068 Bangalore PAN NO : AAECM9636P APPELLANT RESPONDENT Appellant by : Shri Percy Pardiwalla, Sr. A.R. Respondent by : Shri Muz…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 620/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 619/BANG/2020[2017-18]Status: DisposedITAT Bangalore17 Aug 2021AY 2017-18

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 618/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 617/BANG/2020[2016-17]Status: DisposedITAT Bangalore17 Aug 2021AY 2016-17

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 616/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S Urban Ladder Home Decor Solutions Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-2(2), Bengaluru

In the result, all the appeals of the assessee are allowed

ITA 615/BANG/2020[2015-16]Status: DisposedITAT Bangalore17 Aug 2021AY 2015-16

Bench: Shri George George K. & Shri B.R. Baskaranit(It)A No.615 To 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 Respectively

For Appellant: Shri Padam.C. Kincha, A.RFor Respondent: Shri Muzaffar Hussain, D.R
Section 133ASection 20Section 201Section 201(1)Section 9(1)(vi)

…IT(IT)A No.615 to 620/Bang/2020 M/s. Urban Ladder Home Décor Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A No.615 to 620/Bang/2020 Assessment Years :2015-16, 2015-16, 2016-17, 2016-2017, 2017-18 & 2017-18 respectively Urban Ladder Home Décor Solutions Pvt. Ltd. 1st, 2nd& 3rd Floor, No.259 & 276 ACIT (International Amarjyothi HBCS Layout Taxation) Vs. Domlur Circle-2(2) Bengaluru 560 071 Bengaluru PAN NO :AABCU4143N APPELLANT RESPONDENT Appellant by : Shri Padam.C. Kincha…

M/S. Esm Sys Pvt. Ltd., Ahmedabad vs. ITO, Ward-2(1)(1), Ahmedabad

In the result, the appeal of the assessee is allowed

ITA 350/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad08 Jul 2020AY 2013-14
For Appellant: Shri Milind Mehta, A.RFor Respondent: Shri Lalit Jain, Sr. D.R
Section 1Section 143(2)Section 143(3)Section 195Section 40Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Virtual Court) Before: Shri Amarjit Singh, Accountant Member And Ms. Madhumita Roy, Judicial Member Assessment Year 2013-14 M/s. Esm Sys Pvt. Ltd. The ITO, 1, Gaurang Society, Ward-2(1)(1), Opp. Kundan Tenament, Vs Ahmedabad PNT Colony Road, Vasna, (Respondent) Ahmedabad-380007 PAN: AACCE0056B (Appellant) Revenue by: Shri Lalit Jain, Sr. D.R. Assessee by: Shri Milind Mehta, A.R. Date of hearing : 17-06-2020 Date of pronouncement : 09-07-2020 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This assessee’s appeal for A.Y. 2013-14, arises fr…