ITO v. Trident Exports

44 Taxmann.com 297Reported decision2014#8472 most cited

What is ITO v. Trident Exports authority for?

Commission paid to a non-resident agent outside India for services rendered outside India is not chargeable to tax in India as the conditions specified in section 9(1)(i) of the Income Tax Act, 1961, are not attracted.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2022.

Also referred to as

ITO v. Trident Exports · section 9(1)(i) · commission payment · non-resident agent · services rendered outside India · not chargeable to tax · Income Tax Act 1961

Judgments citing ITO v. Trident Exports

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3383/DEL/2018[2017-18]Status: DisposedITAT Delhi05 May 2022AY 2017-18

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3382/DEL/2018[2016-17]Status: DisposedITAT Delhi05 May 2022AY 2016-17

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3381/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2022AY 2015-16

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3380/DEL/2018[2014-15]Status: DisposedITAT Delhi05 May 2022AY 2014-15

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3379/DEL/2018[2013-14]Status: DisposedITAT Delhi05 May 2022AY 2013-14

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3378/DEL/2018[2012-13]Status: DisposedITAT Delhi05 May 2022AY 2012-13

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

Sharda Educational Trust, Greater Noida vs. ITO (TDS), International Taxation, Noida

In the result, ITA.No.3377/Del

ITA 3377/DEL/2018[2011-12]Status: DisposedITAT Delhi05 May 2022AY 2011-12

Bench: Shri R.K. Panda & Shri Anubhav Sharma

For Appellant: Shri Gaurav Gupta, ARFor Respondent: Smt. Anupma Anand, CIT-DR
Section 12ASection 133ASection 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA.No.3377, 3378, 3379, 3380, 3381, 3382 & 3383/Del./2018 Assessment Years 2011-12 to 2017-18 M/s. Sharda Educational The Income Tax Officer, Trust, Plot No.32-34, Sharda University, (TDS), International Knowledge Park-III, vs. Greater Noida. Taxation, Noida. Uttar Pradesh. PAN AAATS5294C (Appellant) (Respondent) For Assessee : Shri Gaurav Gupta, AR For Revenue : Smt. Anupma Anand, CIT-DR Date of Hearing : 22.03.2022 Date of Pronouncement : 05.05.2022 ORDER PER…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

The ACIT, Bharuch Circle, Bharuch vs. M/S. Ramdev Chemical Industries, Ankleshwar

In the result, the appeal of the Revenue is dismissed

ITA 2999/AHD/2014[2010-11]Status: DisposedITAT Surat15 Oct 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/S. Ramdev Chemical Of Income Tax, Bharuch Industries, 3441-B, Gidc, Circle - Bharuch Industrial Estate Ankleshwar Pan: Aacfr3839A अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 195Section 40Section 5Section 9Section 9(1)(i)

…ACIT-2 Bharuch v. Ramdev Chemical Industries /I.T.A. No.2999/Ahd/2014/A.Y.:10-11 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/s. Ramdev Chemical of Income Tax, Bharuch Industries, 3441-B, GIDC, Circle - Bharuch Industrial Estate Ankleshwar PAN: AACFR3839A अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by Shri Mukund…

The DCIT, Panchmahal Circle, Panchmahal vs. The Panchmahal Steel Ltd., Panchmahal

In the result, appeal of the Revenue is dismissed

ITA 634/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad09 Jul 2018AY 2013-14

Bench: Shri Rajpal Yadav & Shri Amarjit Singhआयकर अपील सं./ Ita No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 Dcit, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. Gidc, Kalol Dist: Panchmahal,Gujarat.

For Appellant: Shri M.J. Shah, ARFor Respondent: Shri V.K. Singh, Sr.DR
Section 143(2)Section 195Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD - BENCH ‘D’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.634/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-2014 DCIT, Panchmahal Circle Vs. The Panchmahal Steel Ltd. Godhra 389 001. GIDC, Kalol Dist: Panchmahal,Gujarat. अपीलाथ"/ (Appellant) "त् यथ"/ (Respondent) Revenue by : Shri V.K. Singh, Sr.DR Assessee by : Shri M.J. Shah, AR सुनवाई क" तार"ख/Date of Hearing : 25/06/2018 घोषणा क" तार"ख /Date of Pronouncement: 09/07/2018 आदेश/O R D E R PER RAJPAL YADAV, JUD…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 634/AHD/2015[2011-12]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2011-12

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax From The Payments Made To M/S. Urja International, Usa Which Proves That The

Section 143(3)Section 195(2)Section 40

…ITA No.634 & CO No.103/Ahd/2015 DCIT vs. Astral Pharmaceutical Ind. Assessment year: 2011-12 Page 1 of 29 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.634/Ahd/2015 & CO No.103/Ahd/2015 Assessment Year: 2011-12 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

The DCIT, Circle-1(2), Baroda vs. M/S. Astral Pharmaceuticals Industries, Baroda

In the result, appeal, the appeal and cross-objection, both are dismissed

ITA 633/AHD/2015[2008-09]Status: DisposedITAT Ahmedabad15 Sept 2017AY 2008-09

Bench: The Ao U/S 195(2) Of The Act, Though It Was Obligation Of The Assessee. 3. The Ld. Cit(Appeals) Erred In Law In Allowing The Claim Of The Assessee Without Appreciating The Fact That Assessee Itself Has Deducted Service Tax

Section 143(3)Section 195(2)Section 40

…ITA No. 633 & CO 102/Ahd.2015 Assessee - Astral Pharmaceutical Ind. Assessment year: 2008-09 Page 1 of 27 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and Rajpal Yadav JM] ITA No.633/Ahd/2015 & CO No.102/Ahd/2015 Assessment Year: 2008-09 The Deputy Commissioner of Income-tax .......…………...........Appellant Circle-1(2), Baroda Vs. M/s. Astral Pharmaceutical Industries ........................Respondent & 911, GIDC, Cross-Objector Makarpura, Baroda-390010 [PAN : AADFA 9845 N] Appearances by: VK Singh for the appellant Milin Mehta for the respondent Date of conclud…

ITO v. Trident Exports (44 Taxmann.com 297) — Cited in 13 Judgments | BharatTax