Metro & Metro v. ACIT

147 ITD 207Income Tax Appellate Tribunal#22601 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2018 to 2021.

Judgments citing Metro & Metro v. ACIT

T vs. Electronics Limited, Chennai

In the result, the appeal filed by the assessee is allowed

ITA 949/CHNY/2017[2005-06]Status: DisposedITAT Chennai24 Sept 2021AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.:949/Chny/2017 िनधा"रण वष" / Assessment Year: 2005-06

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl.CIT
Section 40Section 9Section 9(1)(vii)Section 9(2)

…g judicial precedents: (i). Ishikawajma-Harima Heavy Industries Ltd. vs. DIT, 288 ITR 408 (SC) (ii). Channel Guide India Ltd., vs. ACIT, 20 ITR 0438 (Mum-Trib) (iii). Sterling Abrasive Ltd., vs. ACIT, 140 TTJ 0068 (Ahmd-Trib) (iv). Metro & Metro vs. Addl.CIT, 147 ITD 207 (Agra-Trib) 6. The ld.DR on the other hand supporting order of the ld.CIT(A) submitted that the ITAT has clearly held that payment made to a non-resident is nothing but fees for technical services which is taxable u/s.9(1)(vii) of the Act and thus, as per amended provision of explanation to section 9(2), there is no requirement for service provi…

ACIT Ltu-2, Chennai vs. Rane (Madras) Limited, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 2789/CHNY/2017[2011-12]Status: DisposedITAT Chennai27 Apr 2018AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri N. Madhavan, Addl. CITFor Respondent: Shri Saroj Kumar Parida, Advocate
Section 40Section 9(2)

…d., Vs. DCIT (LTU) reported in 144 ITD 403 is very well founded. The Operative portion of this order is already reproduced herein above. The reliance placed by the decision of co-ordinate bench of Agra Tribunal in the case of Metro & Metro Vs ACIT returned in 147 ITD 207 (Agra) is also well founded. In the case of property, the decision rendered thereon is not reiterated herein. 6.2 Admittedly the disallowance made by the Ld. AO is only for non- deduction of tax at source and accordingly only the provisions of section 40(a)(i) of the Act is invoked by him. There is no dispute as to the allowability of such paymen…

ACIT Ltu-2, Chennai vs. Rane (Madras) Limited, Chennai

In the result, both the appeals filed by the Revenue are dismissed

ITA 2788/CHNY/2017[2009-10]Status: DisposedITAT Chennai27 Apr 2018AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaraman

For Appellant: Shri N. Madhavan, Addl. CITFor Respondent: Shri Saroj Kumar Parida, Advocate
Section 40Section 9(2)

…d., Vs. DCIT (LTU) reported in 144 ITD 403 is very well founded. The Operative portion of this order is already reproduced herein above. The reliance placed by the decision of co-ordinate bench of Agra Tribunal in the case of Metro & Metro Vs ACIT returned in 147 ITD 207 (Agra) is also well founded. In the case of property, the decision rendered thereon is not reiterated herein. 6.2 Admittedly the disallowance made by the Ld. AO is only for non- deduction of tax at source and accordingly only the provisions of section 40(a)(i) of the Act is invoked by him. There is no dispute as to the allowability of such paymen…

Metro & Metro v. ACIT (147 ITD 207) — Cited in 3 Judgments | BharatTax