Ram Jethmalani v. Union of India

RELIANCE JIO INFOCOMM USA INC.,TEXAS vs. DCIT (IT) 4 (1) (1), MUMBAI

In the result appeal filed by the assessee stands allowed

Bench: Smt. Beena Pillai () & Shri Bijayananda Pruseth ()

…uthoritatively laying down the principles governing the law of treaties”. Even though India is not a signatory to the Vienna Convention, Hon’ble Supreme Court has referred to the same time and again and, in the case of Ram Jethmalani Vs Union of India [(2011) 339 ITR 107 (SC)], observed that “it contains many principles of customary international law” and the rules set out therein provides “a broad guideline as to what could be an appropriate manner of interpreting a treaty in the Indian context also”. In our humble understanding, therefore, the additional test that is required to be put, while adopting the ambul…

DCIT (IT)-4(1)(1), MUMBAI vs. M/S RELIANCE JIO INFOCOMM LTD, MUMBAI

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Aby T. Varkey, Jm & Shri Amarjit Singh, Am आयकर अपील सं/ I.T.A. No.2866/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Dcit(It)-4(1)(1) बिधम/ M/S. Reliance Jio Room No. 1712, 17Th Floor, Infocomm Ltd Vs. Air India Building, Nariman 3Rd Floor, Maker Point, Mumbai-400021. Chamber-Iv, 222, Nariman Point, Mumbai- 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aabci6363G (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nimesh Vora/Ms. Moksha Moksha Mehta Revenue By: None सुनवाई की तारीख / Date Of Hearing: 24/02/2023 घोषणा की तारीख /Date Of Pronouncement: 26/04/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Revenue Against The Order Of The Ld. Cit(A)/Nfac, Mumbai Dated 08.09.2022 For The Ay 2019-20. 2. The Grounds Of Appeal Of The Revenue Are As Under: - A. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee By Way Of Royalty U/S 9(1)(Vi) Of The It Act, 1961 Read With Article 13 Of The India-Uk Dtaa. B. “Whether On The Facts & Circumstances Of The Case & In Law, The Ld, Cit(A) Has Erred In Holding That Tax Was Not Required To Be Deducted At Source On The Payment Made By The Assessee To Reliance Jio Infocomm Uk (Rjiuk) For Availing Bandwidth Services As It Did Not Amount To Income Of The Payee

…uthoritatively laying down the principles governing the law of treaties". Even though India is not a signatory to the Vienna Convention, Hon'ble Supreme Court has referred to the same time and again and, in the case of Ram Jethmalani Vs Union of India [(2011) 339 ITR 107 (SC)], observed that "it contains many principles of customary international law" and the rules set out therein provides "a broad guideline as to what could be an appropriate manner of interpreting a treaty in the Indian context also". In our humble understanding, therefore, the additional test that is required to be put, while adopting the ambul…

DCIT (EXEMPTIONS)-2(1), MUMBAI vs. TATA EDUCATION AND DEVEOPMENT TRUST, MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

…mental legal proposition, the same is contained in numerous judgments of Hon’ble Supreme Court of India, including in the rather recent cases of Ram Jethmalani Vs Union of India [(2011) 13 taxmann.com 189 (SC)]andCIT Vs Paharpur Cooling Towers Pvt Ltd [(1996) 219 ITR 618 (SC)].The rectification order under section 154 could have been at best subjected to revision under section 263, and the time limit under section 263(2) was very well available at that point of time, but then such a revision could only have been done by the Principal Commissioner of Income Tax concerned, and not by the CIT(A); as we have noted ea…

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

…mental legal proposition, the same is contained in numerous judgments of Hon’ble Supreme Court of India, including in the rather recent cases of Ram Jethmalani Vs Union of India [(2011) 13 taxmann.com 189 (SC)]andCIT Vs Paharpur Cooling Towers Pvt Ltd [(1996) 219 ITR 618 (SC)].The rectification order under section 154 could have been at best subjected to revision under section 263, and the time limit under section 263(2) was very well available at that point of time, but then such a revision could only have been done by the Principal Commissioner of Income Tax concerned, and not by the CIT(A); as we have noted ea…

TATA EDUCATION AND DEVEOPMENT TRUST,MUMBAI vs. ACIT(EXP)-2(1) NOW ASSESSED BY DCIT (EXEMPTIONS)-2(1), MUMBAI

In the result, the appeal filed by the assessee is allowed in the terms indicated above

…mental legal proposition, the same is contained in numerous judgments of Hon’ble Supreme Court of India, including in the rather recent cases of Ram Jethmalani Vs Union of India [(2011) 13 taxmann.com 189 (SC)]andCIT Vs Paharpur Cooling Towers Pvt Ltd [(1996) 219 ITR 618 (SC)].The rectification order under section 154 could have been at best subjected to revision under section 263, and the time limit under section 263(2) was very well available at that point of time, but then such a revision could only have been done by the Principal Commissioner of Income Tax concerned, and not by the CIT(A); as we have noted ea…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

…uthoritatively laying down the principles governing the law of treaties”. Even though India is not a signatory to the Vienna Convention, Hon’ble Supreme Court has referred to the same time and again and, in the case of Ram Jethmalani Vs Union of India [(2011) 339 ITR 107 (SC)], observed that “it contains many principles of customary international law” and the rules set out therein provides “a broad guideline as to what could be an appropriate manner of interpreting a treaty in the Indian context also”. In our humble understanding, therefore, the additional test that is required to be put, while adopting the ambul…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

…uthoritatively laying down the principles governing the law of treaties”. Even though India is not a signatory to the Vienna Convention, Hon’ble Supreme Court has referred to the same time and again and, in the case of Ram Jethmalani Vs Union of India [(2011) 339 ITR 107 (SC)], observed that “it contains many principles of customary international law” and the rules set out therein provides “a broad guideline as to what could be an appropriate manner of interpreting a treaty in the Indian context also”. In our humble understanding, therefore, the additional test that is required to be put, while adopting the ambul…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

…uthoritatively laying down the principles governing the law of treaties”. Even though India is not a signatory to the Vienna Convention, Hon’ble Supreme Court has referred to the same time and again and, in the case of Ram Jethmalani Vs Union of India [(2011) 339 ITR 107 (SC)], observed that “it contains many principles of customary international law” and the rules set out therein provides “a broad guideline as to what could be an appropriate manner of interpreting a treaty in the Indian context also”. In our humble understanding, therefore, the additional test that is required to be put, while adopting the ambul…