Maharastra State Electricity Board v. CIT

90 ITD 793Income Tax Appellate Tribunal2004#11877 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2023.

Issues it is cited on

disallowance under section 40(a)(ia)foreign tax creditretrospective amendmentsection 9(1)(vii)withholding taxsection 9(1)(vi)royalty incomefees for technical servicespermanent establishmentsection 195section 40(a)(i)section 9(1)

Judgments citing Maharastra State Electricity Board v. CIT

ASST CIT 16(2), MUMBAI vs. BSR AND CO., MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…eld that since the income itself is not taxable, the tax credit in respect thereof is not allowed. He placed reliance on the decisions of Ershisanye Construction Group India Pvt. Ltd. In ITA No. 756/Kol/2015, Maharashtra State Electricity Board as reported in 90 ITD 793 (Mum) and Chandbourne& Parke LLP (2005) 2 SOT 434 (Mum). Page No. 22 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns 25. Ld. CIT(A) while deciding the matter relied on the decision of Mumbai ITAT in the case of Amarchand&Mangaldas& Suresh A Shroff & Co. in ITA No. 2613/Mum/2019 which is reproduced below…

ASST CIT 16(2), MUMBAI vs. BSR AND CO. LLP, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…eld that since the income itself is not taxable, the tax credit in respect thereof is not allowed. He placed reliance on the decisions of Ershisanye Construction Group India Pvt. Ltd. In ITA No. 756/Kol/2015, Maharashtra State Electricity Board as reported in 90 ITD 793 (Mum) and Chandbourne& Parke LLP (2005) 2 SOT 434 (Mum). Page No. 22 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns 25. Ld. CIT(A) while deciding the matter relied on the decision of Mumbai ITAT in the case of Amarchand&Mangaldas& Suresh A Shroff & Co. in ITA No. 2613/Mum/2019 which is reproduced below…

ASST CIT 16(2), MUMBAI vs. BSR AND COMPANY, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…eld that since the income itself is not taxable, the tax credit in respect thereof is not allowed. He placed reliance on the decisions of Ershisanye Construction Group India Pvt. Ltd. In ITA No. 756/Kol/2015, Maharashtra State Electricity Board as reported in 90 ITD 793 (Mum) and Chandbourne& Parke LLP (2005) 2 SOT 434 (Mum). Page No. 22 ITA Nos. 360, 361 & 362/MUM/2017 (A.Y. 2012-13) M/s. BSR and Company& Other group concerns 25. Ld. CIT(A) while deciding the matter relied on the decision of Mumbai ITAT in the case of Amarchand&Mangaldas& Suresh A Shroff & Co. in ITA No. 2613/Mum/2019 which is reproduced below…

DCIT 16(2), MUMBAI vs. M/S. BSR AND CO. LLP, MUMBAI

In the result ITA No. 723/Mum/2023 is dismissed, ITA No

ITA 723/MUM/2023[2014-15]Status: DisposedITAT Mumbai06 Jun 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Sh. Soumendu Kumar Das, Sr. DRFor Respondent: Sh. Ajit Kumar Jain CA &
Section 142(1)Section 40Section 90

…eld that since the income itself is not taxable, the tax credit in respect thereof is not allowed. He placed reliance on the decisions of Ershisanye Construction Group India Pvt. Ltd. In ITA No. 756/Kol/2015, Maharashtra State Electricity Board as reported in 90 ITD 793 (Mum) and Chandbourne & Parke LLP (2005) 2 SOT 434 (Mum). 23 ITA No. 724/Mum/2023 (A.Y. 2015-16) ITA No. 726/Mum/2023 (A.Y. 2017-18) M/s. BSR & Co. LLP 26. Ld. CIT(A) while deciding the matter relied on the decision of Mumbai ITAT in the case of Amarchand & Mangaldas & Suresh A Shroff & Co. in ITA No. 2613/Mum/2019 which is reproduced below:- “…

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5162/Del/2012 : Asstt. Year : 2010-11 ITA No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority of India, Vs Income Tax Officer(TDS), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACA6412D Assessee by : Sh. Ashish Gupta, Adv. Revenue by : Sh. Sohail Malik, Sr. DR Date of Hearing: 24.02.2021 Date of Pronouncement: 04.05.2021 ORDER Per Dr. B. R. R. Kumar, Accou…

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. K. N. Chary, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5162/Del/2012 : Asstt. Year : 2010-11 ITA No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority of India, Vs Income Tax Officer(TDS), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACA6412D Assessee by : Sh. Ashish Gupta, Adv. Revenue by : Sh. Sohail Malik, Sr. DR Date of Hearing: 24.02.2021 Date of Pronouncement: 04.05.2021 ORDER Per Dr. B. R. R. Kumar, Accou…

AMARCHAND & MANGALDAS & SURESH A SHROFF & CO.,MUMBAI vs. DCIT 9(1)(2), MUMBAI

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

ITA 2613/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2020AY 2014-15
Section 143(3)

…was not entitled to a foreign tax credit in respect of the same. In support of the stand so taken, the learned Assessing Officer placed his reliance on the decisions of the coordinate benches in the cases of Maharashtra State Electricity Board Vs DCIT [(2004) 90 ITD 793 (Mum)], Dy. CIT v. Chadbourne & Parke LLP [(2005) 2 SOT 434 (Mum)], and Ershisanye Construction Group India (P.) Ltd. Vs DCIT [(2017) 84 taxmann.com 108 (Kol)]. The foreign tax credit of Rs 80,55,856 was thus declined. Aggrieved, the assessee carried the matter in appeal before the learned Commissioner (Appeals), but without any success. Learned C…

ACIT, NEW DELHI vs. M/S. GRANT THORNTON, NEW DELHI

In the result, the appeal of the Revenue dismissed

ITA 4143/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11

Section 143(2)Section 195Section 37Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT, Vs. M/s. Grant Thornton, Circle-52(1), New Delhi L-41, Connaught Place, New Delhi PAN :AACFG9740K (Appellant) (Respondent) Appellant by Ms. Shaveta Nakra Dutta, Sr.DR Respondent by Shri V.K. Bindal, CA & Ms. Sweety Kothari, CA Date of hearing 03.01.2019 Date of pronouncement 10.01.2019 ORDER PER O.P. KANT, A.M.: This appeal by the revenue is directed against order dated 30/03/2015 passed by the Ld. Commissioner of Income-tax (Appeal…

ERSHISANYE CONSTRUCTION GROUP INDIA PVT. LTD.,KOLKATA vs. DCIT, CIR-11(1), KOLKATA, KOLKATA

In the result, the appeal by the Assessee is allowed

ITA 756/KOL/2015[2010-2011]Status: DisposedITAT Kolkata12 Apr 2017AY 2010-2011

Bench: Shri N.V.Vasudevan, Jm & Dr. A.L.Saini, Am

For Appellant: Shri Pritam Chowdhury, CAFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 143(3)Section 144C(13)

…India-China DTAA will govern taxation of income derived from independent professional services in the context of rendering of legal services by non-resident came up for consideration before the ITAT, Mumbai, in the case of Maharashtra State Electricity Board, 90 ITD 793 (Mum), wherein it was held that the relevant Article of India-UK DTAA dealing with FTS was a general provision while the relevant Article of the India-UK DTAA dealing with fees for independent personal services was a specific Article and that the specific article in the DTAA would override the general article. Similar ruling in the context of…

Maharastra State Electricity Board v. CIT (90 ITD 793) — Cited in 9 Judgments | BharatTax