PCIT v. Puma Sports India (P.) Ltd.

134 Taxmann.com 60Supreme Court of India2022#9370 most cited

What is PCIT v. Puma Sports India (P.) Ltd. authority for?

TDS is not deductible from commission payments made to a foreign agency for services rendered on foreign soil, as no taxing event occurs within India. The Supreme Court has upheld this principle by dismissing SLPs against such decisions.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2024.

Also referred to as

PCIT v. Puma Sports India (P.) Ltd. · 134 Taxmann.com 60 · SC · TDS not deductible · commission payment · foreign agency · foreign soil · taxing event in India · section 195

Sections most often in play

Section 9(1)(vii)Section 147Section 40(a)(i)Section 143(3)Section 148Section 195Section 36(1)(vii)Section 37(1)

Issues it is cited on

section 2(15a)section 17(2)(iiia)section 17(2)tds on commissionfees for included servicessection 133a(2a)section 9(1)(i)section 9(1)(vii)section 40(a)(i)fees for technical servicessection 17permanent establishment

Judgments citing PCIT v. Puma Sports India (P.) Ltd.

Deputy Commissioner of Income Tax, Circle -1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax-Circle-1(1)(1), Bangalore., Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 M/s. Algonomy Software Pvt. Ltd. (formerly known as The Deputy Manthan Software Commissioner of Services Pvt. Ltd.), Income Tax, No. 40/4, First Floor, Circle – 1(1)(1), Lavelle Road, Vs. Bangalore. Bangalore. Karnataka – 560 001 PAN: AADCM7750M APPELLANT RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) : Shri Narendra Kumar Jain, Assessee by Advocate Revenue…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

ITA 943/BANG/2023[2012-13]Status: DisposedITAT Bangalore19 Jan 2024AY 2012-13

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Appellant: Shri Narendra Kumar JainFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND MS. MADHUMITA ROY, JUDICIAL MEMBER ITA Nos. 943 to 946/Bang/2023 Assessment Years : 2012-13 to 2015-16 The Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bangalore. APPELLANT M/s. Algonomy Software Pvt. Ltd. (formerly known as Manthan Software Services Pvt. Ltd.), No. 40/4, First Floor, Lavelle Road, Vs. Bangalore. Karnataka – 560 001 PAN: AADCM7750M RESPONDENT & C.O. Nos. 14 to 17/Bang/2023 (in ITA Nos. 943 to 946/Bang/2023) (By Assessee) Assessee by : Shri Narendra Kumar Jain, Advocate Revenue…

M/S. Haathee Ventures, Vadodara vs. Income Tax Officer, Ward-3(1)(1), Vadodara

In the result, ground number 3 of the assessee’s appeal is allowed

ITA 1424/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad15 Dec 2022AY 2012-13

Bench: The Hearing Of The Appeal.”

For Appellant: Shri S.N. Soparkar, Sr. A.RFor Respondent: Shri Atul Pandey, Sr. D.R
Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 M/s. Haathee Ventures ITO, Ivory Gardens, Sayajipura, Ward-3(1)(1), Ajwa Road, Off National Vs Vadodara Highway No. 8, Vadodara (Respondent) PAN: AAGFH0459Q (Appellant) Assessee by: Shri S.N. Soparkar, Sr. A.R. Revenue by: Shri Atul Pandey, Sr. D.R. Date of hearing : 17-10-2022 Date of pronouncement : 15-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the l…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

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

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…