How many judgments cite Jindal Thermal Company Ltd. v. DCIT (TDS)?

132 judgments on BharatTax cite Jindal Thermal Company Ltd. v. DCIT (TDS) (321 ITR 31), spanning 2012 to 2026.

Which sections of the Income Tax Act does Jindal Thermal Company Ltd. v. DCIT (TDS) come up under?

It is most often cited in judgments turning on Section 195, Section 250, Section 40(a)(i), Section 9.

Jindal Thermal Company Ltd. v. DCIT (TDS)

321 ITR 31High Court2010#768 most cited

What is Jindal Thermal Company Ltd. v. DCIT (TDS) authority for?

Until the Finance Act, 2010 amendment to Section 9(2), services rendered by a non-resident had to be rendered in India for income to accrue or arise in India, and thus attract TDS obligations.

132

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2026.

Also referred to as

Jindal Thermal Power Co. Ltd. v. DCIT · Section 9(2) · Section 195 · services rendered in India · income deemed to accrue or arise · TDS obligation · non-resident · Finance Act 2010 · Ishikawajima case

Sections most often in play

Section 195 Section 250 Section 40(a)(i)Section 9

Issues it is cited on

section 9(2)section 5(2)(b)section 9(1)(vii)(b)section 144c(10)section 2(11)make available clause section 195(1)sanction under section 151 tax residency certificate retrospective amendment section 5(2)trc

Judgments citing Jindal Thermal Company Ltd. v. DCIT (TDS)

Kingfisher Airlines Ltd, Bangalore vs. DDIT, Bangalore

In the result, the appeals by the revenue are dismissed while the appeals by the Assessee are allowed

ITA 87/BANG/2011[2008-09]Status: DisposedITAT Bangalore23 Jul 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: NoneFor Respondent: Shri Harinder Kumar, CIT(DR), ITAT, Bengaluru

Section 133ASection 195Section 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 86 & 87/Bang/2011 Assessment years : 2007-08 & 2008-09 M/s. Kingfisher Airlines Ltd., Vs. The Deputy Director of 35/2, Cunningham Road, Income Tax, Bangalore-560 052. International Taxation, PAN: AAACD 5301J Circle-1(1), Bangalore. APPELLANT RESPONDENT ITA Nos. 143 & 144/Bang/2011 Assessment years : 2007-08 & 2008-09 The Deputy Director of Vs. M/s. Kingfisher Airlines Ltd., Income Tax, 35/2, Cunningham Road, International Taxation, Bangalore-560 052. Circle-1…

Kingfisher Airlines Ltd, Bangalore vs. DDIT, Bangalore

In the result, the appeals by the revenue are dismissed while the appeals by the Assessee are allowed

ITA 86/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Jul 2019AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: NoneFor Respondent: Shri Harinder Kumar, CIT(DR), ITAT, Bengaluru

Section 133ASection 195Section 201(1)Section 9(1)(vii)

Dy.Director of Income - Tax, Bangalore vs. M/S. King Fisher Airlines Ltd, Bangalore

In the result, the appeals by the revenue are dismissed while the appeals by the Assessee are allowed

ITA 144/BANG/2011[2008-09]Status: DisposedITAT Bangalore23 Jul 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: NoneFor Respondent: Shri Harinder Kumar, CIT(DR), ITAT, Bengaluru

Section 133ASection 195Section 201(1)Section 9(1)(vii)

Dy.Director of Income - Tax, Bangalore vs. M/S. King Fisher Airlines Ltd, Bangalore

In the result, the appeals by the revenue are dismissed while the appeals by the Assessee are allowed

ITA 143/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Jul 2019AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: NoneFor Respondent: Shri Harinder Kumar, CIT(DR), ITAT, Bengaluru

Section 133ASection 195Section 201(1)Section 9(1)(vii)

ITO, New Delhi vs. Sh. Kulbeer Singh, New Delhi

ITA 5204/DEL/2014[2010-11]Status: DisposedITAT Delhi03 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Shri Amit Jain, Sr. DR

Section 143Section 195Section 197Section 40Section 9

…ikewise: a. Van Oord ACZ India (P) Ltd. vs. CIT : [(2010) 323 ITR 130 (Del)] b. CIT vs. Estel Communications (P) Ltd. : [(2009) 318 ITR 185 (Del)] c. CIT vs. ICL Shipping Ltd. : [(2009) 315 ITR 195 (Mad)] d. Jindal Thermal Power Co. Ltd. vs. DCIT: [(2010) 321 ITR 31 (Kar)]. e. CIT vs. Manager, State Bank of India : [(2010) 323 ITR 93 (Raj)] f. ITO (International Taxation) vs. Prasad Production Ltd.: [(2010) 129 TTJ 641 (SB)(Chennai)] g. Mahindra & Mahindra Ltd. vs. DCIT: [(2009) 313 ITR (AT) 263 (SB)(Mum)] 22 DTR (TRIB) 361] 122 TTJ (Mumbai)(SB) 577 :applied. It is, therefore, imperative to first analyze w…

Fractal Analytics P.Ltd, Mumbai vs. DCIT 8(1), Mumbai

ITA 3511/MUM/2015[2008-09]Status: DisposedITAT Mumbai01 Mar 2018AY 2008-09

For Appellant: S/Shri Neeraj Sheth/Prashant Maheshwari & Ms.Kirti DadlaniFor Respondent: Shri M.V. Rajguru-Sr.DR

Section 143(3)Section 148Section 254(1)Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"" सव"ी राजे"", लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई ,"याियक सद"य "याियक सद"य सव"ी सव"ी राजे"" राजे"" लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक सद"य "याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3511/Mum/2015,िनधा"रण व आयकर अपील सं आयकर अपील सं िनधा"रण व िनधा"रण वष"ष"ष"ष" /Assessment Year: 2008-09 िनधा"रण व Fra…

ITO (It), Kolkata vs. M/S. Electrosteel Casting Limited., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2249/KOL/2014[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: Shri Ravi Tulsiyan, FCA

Section 143(3)Section 195Section 201Section 5(2)Section 9(1)(i)

…the Act, after this judgment, with retrospective effect from 1-6-1976 in the Finance Act, 2007. Despite this introduction of Explanation to section 9(2) of the Act, the Karnataka High Court in the case ofJindal Thermal Power Co. Ltd. v. Dy. CIT ( TDS) [2010] 321 ITR 31/[2009] 182 Taxman 252 held that the law laid down by the Apex Court in the case of Ishikawajma-Harima Heavy Industries Ltd. (supra) still holds good despite the retrospective amendment to section 9 of the Act. In our opinion, the requirement of services of the non-resident being rendered in India and being utilized in India is still valid, despite…

JCIT, Bangalore vs. M/S Abb India Pvt. Ltd., Bangalore

In the result the appeal of the revenue in ITA No

ITA 441/BANG/2014[1998-99]Status: DisposedITAT Bangalore21 Sept 2016AY 1998-99

Bench: Smt. Asha Vijayaraghavanshri Inturi Rama Raoita No.441 /Bang/2014 (Asst. Year 1998-99) The Jt. Commissioner Of Income-Tax (Ltu), Bengaluru. . Appellant Vs. M/S Abb India Pvt. Ltd., Khanija Bhawan, Race Course Road, Bangalore. . Respondent Appellant By : Shri Sanjay Kumar, Cit Respondent By : Shri T Suryanarayana, Advocate

For Appellant: Shri Sanjay Kumar, CITFor Respondent: Shri T Suryanarayana, Advocate

Section 10BSection 271(1)(c)Section 80Section 80I

…onsidered as Fees for technical services or Business Profits under the DTAA between India and Switzerland. The present appeal is for the AY 1998-99. As held by the Jurisdictional High Court in the ITA No.441/B/14 7 case of Jindal thermal Power Co Ltd v DCIT 321 ITR 31 has held that the Explanation incorporated in s. 9(2) by Finance Act 2007, declares that "where the income is deemed to accrue or arise in India under cls. (v),(vi) and (vii) of sub-s. (1), such income shall be included in the total income of the non-resident, whether or not the resident has a residence or place of business or business connectio…

Speco III Elctric Power Construction Corporation, Mumbai vs. Addl DIT (It) RG 2, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 5653/MUM/2013[2008-09]Status: DisposedITAT Mumbai26 Aug 2016AY 2008-09

Bench: Shri Sanjay Arora & Shri Pawan Singhassessment Year: 2008-09 Sepco Iii Electric Power Addl. Director Of Income-Tax, Construction Corporation, C/O Hinsh (International Taxation)- Range-2, R. Doshi & Co., 772, Shriram Scindia House, Ballard Estate, Bhuvan, 2Nd Floor, Tilak Road, Opp. Vs. Mumbai. Best Office, Dadar Tt, Mumbai-400014 Pan: Aakcs0031L (Appellant) (Respondent)

For Appellant: Shri Girish Dave (AR)For Respondent: Shri Vishwas Jadhav (DR)

Section 195Section 197Section 234BSection 9Section 9(2)

…certificate u/s 197 which was issued by AO was neither withdrawn nor annulled or modified during the year under consideration. Ld. AR further relied upon the judgment of Karnataka High Court in Jindal Thermal Power Co. Ltd. Vs. DCIT(TDS) reported vide (2010) 321 ITR 31 (Karn), on the point of maintainability and locus to file the appeal. And further relied on the order of CIT(A)-11 dated 30.09.2013 for AY-2009-10 and order of CIT(A)-56 dated 30.03.2015 for AY- 2010-11 in assessee’s own case, wherein in both the subsequent AYs the interest u/s 234B was deleted. Ld. DR Shri Vishwas Jadhav vehemently argued that wh…

DCIT 10(2), Mumbai vs. United Helicharters P.Ltd, Mumbai

In the result, the appeal filed by the Revenue is dismissed

ITA 6917/MUM/2013[2005-06]Status: DisposedITAT Mumbai10 Aug 2016AY 2005-06

Bench: Shri Jason P. Boaz, Am & Shri Sandeep Gosain, Jm Dy. Commissioner Of Income Vs. M/S. United Helicharters Tax-10(2), Pvt Ltd Room No.432, 4Th Floor, 238, Hindustan Ayakar Bhavan, M.K. Road, Khohinoor Complex, Mumbai 400 020 Lbs Marg, Vikhroli (West), Mumbai 400 064. Pan: Aaacu 3352N Appellant .. Respondent

Section 10Section 143(1)Section 40Section 44ASection 9(1)(vii)

…sident, regardless of whether the non- resident has a residence or place of business or business connection in India. Even after that, the Hon 'ble Karnataka High Court, in a recent judgment in the case of jindal Thermal Power Co. Ltd. v. Dy. ClT (TDS) [2010} 321 ITR 31 has held that the Explanation, in its present form, does not do away with the requirement of rendering of services in India for any income to be deemed to accrue or arise to a non-resident under section 9. It has been held that on a plain reading of the Explanation, the 7 DCIT Vs. M/s. United Helicharters P.Ltd. criteria of rendering services in…

M/S Balmer Lawries & Co. Ltd., Kolkata vs. Income Tax Officer(It) WD-1(1), Kolkata

In the result, assessee’s appeal stands allowed

ITA 2079/KOL/2014[2012-2013]Status: DisposedITAT Kolkata27 Apr 2016AY 2012-2013

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2012-13 M/S Balmer Lawrie & Co. V/S. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [Pan No. Aabcb 0984 E] Bhawan (Poorva), 2Nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, Sr-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, Jcit-Dr ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date Of Hearing 27-04-2016 घोषणा क" तार"ख/Date Of Pronouncement

Section 195Section 201(1)Section 5(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 M/s Balmer Lawrie & Co. V/s. Income Tax Officer Ltd., 21, N.S.Road, (International Taxation), Kolkata-700 001 Ward-1(1), Aayakar [PAN No. AABCB 0984 E] Bhawan (Poorva), 2nd Floor, R. No.215, 110, Shanti Pally, Kolkata- 700 107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri M.K.Poddar, SR-Advocate अपीलाथ" क" ओर से/By Appellant Shri C.P.Bhatia, JCIT-DR ""यथ" क" ओर से/By Respondent 18-02-2016 सुनवाई क" तार"ख/Date of Hearing 27-04-2016 घोषणा क" तार…

The Director (Commissioner) of Income Tax vs. Cgi Information Systems & Management

The appeal is dismissed

ITA/531/2008HC Karnataka03 Sept 2012

Bench: The Court This Day, K Sreedhar Rao, J., Made The Following:- J U D G M E N T The Following Substantial Question Of Law Is Framed For Consideration: “Whether The Tribunal Was Correct In Holding That An Appeal Was Maintainable Under Section 248 Of The Act, Even Though There Was No Adjudication By The Authorities Under The Act In Accordance With Section 195(3), (4) & (5) Read With Section 200 Of The Act?” 2. In View Of The Decision Of This Court In The Case Of Jindal Thermal Power Company Limited (Earlier Known As Jindal Tractebel Power Co. Ltd.,) Vs Deputy Commissioner Of Income Tax (Tds) Reported In (2010)

Section 195(3)Section 200Section 248Section 260

…, (4) and (5) read with Section 200 of the Act?” 2. In view of the decision of this Court in the case of Jindal Thermal Power Company Limited (earlier known as Jindal Tractebel Power Co. Ltd.,) Vs Deputy Commissioner of Income Tax (TDS) reported in (2010) 3 321 ITR 31 (Karn) DD 16.03.2009, the question of law is answered in favour of the assessee. Accordingly, the appeal is dismissed. Sd/- JUDGE Sd/- JUDGE *bgn/-…