Mumbai in NSIL Exports Ltd. v. DCIT

152 ITD 634Income Tax Appellate Tribunal2014#9951 most cited

What is Mumbai in NSIL Exports Ltd. v. DCIT authority for?

A payment made in connection with services rendered by an agent is not illegal if there is no evidence that the assessee intended to make an illegal payment.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Also referred to as

NSIL Exports Ltd. v. DCIT · illegal payment · section 80hhc(3) · explanation to section 37 · section 80h · section 80hhc · section 80hh · computer software · profits and gains of business or profession · book profits · penalty u/s 271(1)(c) · section 115j · liable to tax · Air Pac Exports v. ACIT · commission on export activities · UNO Oil for Food Scheme

Also reported as

44 Taxmann.com 246

Issues it is cited on

illegal paymentsection 80hhc(3)explanation to section 37section 80hsection 80hhcsection 80hhcomputer softwareprofits and gains of business or professionbook profitspenalty u/s 271(1)(c)section 115jliable to tax

Judgments citing Mumbai in NSIL Exports Ltd. v. DCIT

United Phosporus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8387/MUM/2011[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…rendered by the agent the same cannot be held as illegal in the absence of any evidence to prove that the assessee intended to pay the amount illegally through agent." Similar view was taken by Co-ordinate Bench of Mumbai Tribunal in Air Pac Exports v. ACIT [152 ITD 634]-Mum in ITA No. 2981 to 2983/M/2012 for AY-2001-02 to 2002-03 vide order dated 11.06.2014. We have also gone through the order of Co-ordinate Bench of this Tribunal in M/s Cipla Ltd. v. DCIT vide order dated 27.09.2009, relied by Ld. DR for Revenue, wherein this Tribunal has taken a contrary view. We have noticed that the order passed in M/s Cipl…

United Phosphorus Ltd ( Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 8375/MUM/2011[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…rendered by the agent the same cannot be held as illegal in the absence of any evidence to prove that the assessee intended to pay the amount illegally through agent." Similar view was taken by Co-ordinate Bench of Mumbai Tribunal in Air Pac Exports v. ACIT [152 ITD 634]-Mum in ITA No. 2981 to 2983/M/2012 for AY-2001-02 to 2002-03 vide order dated 11.06.2014. We have also gone through the order of Co-ordinate Bench of this Tribunal in M/s Cipla Ltd. v. DCIT vide order dated 27.09.2009, relied by Ld. DR for Revenue, wherein this Tribunal has taken a contrary view. We have noticed that the order passed in M/s Cipl…

United Phosphorus Ltd ( Now Known As Uniphos Enterprises Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2516/MUM/2010[2002-03]Status: DisposedITAT Mumbai13 Dec 2023AY 2002-03

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…rendered by the agent the same cannot be held as illegal in the absence of any evidence to prove that the assessee intended to pay the amount illegally through agent." Similar view was taken by Co-ordinate Bench of Mumbai Tribunal in Air Pac Exports v. ACIT [152 ITD 634]-Mum in ITA No. 2981 to 2983/M/2012 for AY-2001-02 to 2002-03 vide order dated 11.06.2014. We have also gone through the order of Co-ordinate Bench of this Tribunal in M/s Cipla Ltd. v. DCIT vide order dated 27.09.2009, relied by Ld. DR for Revenue, wherein this Tribunal has taken a contrary view. We have noticed that the order passed in M/s Cipl…

United Phosphorus Ltd (Know Known As Uniphos Enterprises Ltd), Mumbai vs. ACIT Cen Cir 38, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 3251/MUM/2009[2001-02]Status: DisposedITAT Mumbai13 Dec 2023AY 2001-02

Bench: Shri Kuldip Singh, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 143(3)Section 147Section 148Section 271(1)(c)Section 80H

…rendered by the agent the same cannot be held as illegal in the absence of any evidence to prove that the assessee intended to pay the amount illegally through agent." Similar view was taken by Co-ordinate Bench of Mumbai Tribunal in Air Pac Exports v. ACIT [152 ITD 634]-Mum in ITA No. 2981 to 2983/M/2012 for AY-2001-02 to 2002-03 vide order dated 11.06.2014. We have also gone through the order of Co-ordinate Bench of this Tribunal in M/s Cipla Ltd. v. DCIT vide order dated 27.09.2009, relied by Ld. DR for Revenue, wherein this Tribunal has taken a contrary view. We have noticed that the order passed in M/s Cipl…

Man Industries India Ltd, Mumbai vs. ACIT (Ltu), Mumbai

In the result, appeal of the assessee is allowed

ITA 6695/MUM/2014[2002-03]Status: DisposedITAT Mumbai17 Feb 2017AY 2002-03

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष M/S Man Industries India Ltd., Asstt.Commissioner Of Income 101, Man House, S V Road, Tax,Large Taxpayer Unit, फनधभ/ 29Th Floor, Center No.1, Off. Pawan Hans, Vile Parle (W), World Trade Centre, Vs. Mumbai-400065 Cuffe Parade, Mumbai-400005. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent)

For Appellant: Shri Keshav B BhujleFor Respondent: Shri N P Singh
Section 115JSection 143(3)Section 148Section 271(1)Section 271(1)(c)Section 37(1)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “बी” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष M/s Man Industries India Ltd., Asstt.Commissioner of Income 101, Man House, S V Road, Tax,Large Taxpayer Unit, फनधभ/ 29th Floor, Center No.1, Off. Pawan Hans, Vile Parle (W), World Trade Centre, Vs. Mumbai-400065 Cuffe Parade, Mumbai-400005. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) स्थधमी रेखध सं./ PAN : AAACM2675G (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : अऩीरधथी की ओय से /…

Godrej & Boyce Mfg. Co. Ltd., Mumbai vs. D.C.I.T. Circle 10(2), Mumbai

In the result appeal of the assessee for the assessment year

ITA 1564/MUM/2011[2002-2003]Status: DisposedITAT Mumbai21 Dec 2016AY 2002-2003

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm & M/S. Godrej & Boyce Mfg. Vs. Dcit – 10(2), Mumbai – Co.Ltd., Pirojshah Nagar 400 020 Vikhroli, Mumbai – 400 079 Pan/Gir No. Aaacg1395D Appellant) .. Respondent)

Section 133(6)Section 143(3)Section 147Section 148Section 154

…eal is also covered in favour of assessee by the order Hon’ble Calcutta High Court in CIT vs. Rajrani Export (AIT 2013-75- High Court) and Co-ordinate Bench of ITAT, Mumbai in NSIL Exports Ltd. vs. DCIT [2014] 44.taxman.com. 246, and Air Pac Exports Vs. ACIT (152 ITD 634), Mumbai. On the other hand, ld. DR for the revenue argued that this ground of appeal is covered against the assessee by the order of ITAT Mumbai vide ITA No. 7285 to 7286/M/2007 in case titled as M/s Cipla. Vs. DCIT. We have considered the rival contention of AR as well as DR of the parties and gone through the order passed by the Hon’ble Calcut…

Godrej & Boyce Mfg Co. Ltd, Mumbai vs. DCIT 10(2), Mumbai

In the result appeal of the assessee for the assessment year

ITA 1723/MUM/2009[2003-2004]Status: DisposedITAT Mumbai21 Dec 2016AY 2003-2004

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm & M/S. Godrej & Boyce Mfg. Vs. Dcit – 10(2), Mumbai – Co.Ltd., Pirojshah Nagar 400 020 Vikhroli, Mumbai – 400 079 Pan/Gir No. Aaacg1395D Appellant) .. Respondent)

Section 133(6)Section 143(3)Section 147Section 148Section 154

…eal is also covered in favour of assessee by the order Hon’ble Calcutta High Court in CIT vs. Rajrani Export (AIT 2013-75- High Court) and Co-ordinate Bench of ITAT, Mumbai in NSIL Exports Ltd. vs. DCIT [2014] 44.taxman.com. 246, and Air Pac Exports Vs. ACIT (152 ITD 634), Mumbai. On the other hand, ld. DR for the revenue argued that this ground of appeal is covered against the assessee by the order of ITAT Mumbai vide ITA No. 7285 to 7286/M/2007 in case titled as M/s Cipla. Vs. DCIT. We have considered the rival contention of AR as well as DR of the parties and gone through the order passed by the Hon’ble Calcut…

Bajaj International P. Ltd, Mumbai vs. DCIT Cir 3(1), Mumbai

In the result, the assessee’s appeals for assessment years 2003-04

ITA 1753/MUM/2009[2003-2004]Status: DisposedITAT Mumbai30 Nov 2016AY 2003-2004

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Ms. Vasantiben PatelFor Respondent: Shri Rajat Mittal
Section 143(1)Section 143(3)Section 147Section 148

…lowing the decision of the Hon'ble Calcutta High Court in the case of CIT vs. Rajrani Exporters Pvt. Ltd. (AIT 2013-75- High Court) and Coordinate Bench decisions in the case of NSIL Exports Ltd. vs. DCIT (2014) 44 taxmann.com 246 and Air Pac Exports vs. ACIT 152 ITD 634 (Mumbai ITAT). It was prayed that in view of the above, the assessee’s appeal be allowed on this point. 4.2 Per contra, the learned D.R. for Revenue placed strong reliance on the orders of the authorities below. 4.3.1 We have heard the rival contentions and perused and carefully considered the material on record, including the judicial pronouncem…

Bajaj International P. Ltd, Mumbai vs. DCIT Cir 3(2), Mumbai

In the result, the assessee’s appeals for assessment years 2003-04

ITA 6837/MUM/2008[2005-2006]Status: DisposedITAT Mumbai30 Nov 2016AY 2005-2006

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

For Appellant: Ms. Vasantiben PatelFor Respondent: Shri Rajat Mittal
Section 143(1)Section 143(3)Section 147Section 148

…lowing the decision of the Hon'ble Calcutta High Court in the case of CIT vs. Rajrani Exporters Pvt. Ltd. (AIT 2013-75- High Court) and Coordinate Bench decisions in the case of NSIL Exports Ltd. vs. DCIT (2014) 44 taxmann.com 246 and Air Pac Exports vs. ACIT 152 ITD 634 (Mumbai ITAT). It was prayed that in view of the above, the assessee’s appeal be allowed on this point. 4.2 Per contra, the learned D.R. for Revenue placed strong reliance on the orders of the authorities below. 4.3.1 We have heard the rival contentions and perused and carefully considered the material on record, including the judicial pronouncem…

DCIT Cir. - 6(3), Mumbai vs. M/S. Metro Exporters P. Ltd., Mumbai

In the result, appeal filed by the assessee is allowed and the appeal of Revenue is partly allowed

ITA 2094/MUM/2008[2002-2003]Status: DisposedITAT Mumbai08 Jun 2016AY 2002-2003

Bench: Shri B.R. Baskaran & Shri Pawan Singh

For Respondent: Shri Abhinay Kumbhar (DR)
Section 147Section 14ASection 28Section 3Section 37(1)Section 80H

…eal is also covered in favour of assessee by the order Hon’ble Calcutta High Court in CIT vs. Rajrani Export (AIT 2013-75- High Court) and Co-ordinate Bench of ITAT, Mumbai in NSIL Exports Ltd. vs. DCIT [2014] 44.taxman.com. 246, and Air Pac Exports Vs. ACIT (152 ITD 634), Mumbai. On the other hand, ld. DR for the revenue argued that this ground of appeal is covered against the assessee by the order of ITAT Mumbai vide ITA No. 7285 to 7286/M/2007 in case titled as M/s Cipla Ltd. Vs. DCIT. We have considered the rival contention of AR as well as DR of the parties and gone through the order passed by the Hon’ble Ca…

M/S. Metro Exporters Pvt. Ltd, Mumbai vs. The ACIT RG 6(3), Mumbai

In the result, appeal filed by the assessee is allowed and the appeal of Revenue is partly allowed

ITA 2026/MUM/2008[2002-2003]Status: DisposedITAT Mumbai08 Jun 2016AY 2002-2003

Bench: Shri B.R. Baskaran & Shri Pawan Singh

For Respondent: Shri Abhinay Kumbhar (DR)
Section 147Section 14ASection 28Section 3Section 37(1)Section 80H

…eal is also covered in favour of assessee by the order Hon’ble Calcutta High Court in CIT vs. Rajrani Export (AIT 2013-75- High Court) and Co-ordinate Bench of ITAT, Mumbai in NSIL Exports Ltd. vs. DCIT [2014] 44.taxman.com. 246, and Air Pac Exports Vs. ACIT (152 ITD 634), Mumbai. On the other hand, ld. DR for the revenue argued that this ground of appeal is covered against the assessee by the order of ITAT Mumbai vide ITA No. 7285 to 7286/M/2007 in case titled as M/s Cipla Ltd. Vs. DCIT. We have considered the rival contention of AR as well as DR of the parties and gone through the order passed by the Hon’ble Ca…