Skaps Industries India (P.) Ltd. v. ITO, International Taxation, Ahmedabad

171 ITD 723Income Tax Appellate Tribunal2018#13583 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 143(3)Section 234BSection 234DSection 5(2)Section 6(1)

Issues it is cited on

tax residency certificatesection 5(2)section 90(2)section 90liable to taxnon-residentdouble taxationsalaryprevious yearindiasection 143section 14

Judgments citing Skaps Industries India (P.) Ltd. v. ITO, International Taxation, Ahmedabad

Puspendu Sekhar Nandy, Kolkata vs. Assistant Commissioner of Income Tax, Circle 2(1) International Taxation, Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 167/KOL/2024[2016-17]Status: DisposedITAT Kolkata15 May 2025AY 2016-17

Bench: Shri Pradip Kumar Choubey&Shri Sanjay Awasthi]

Section 143(3)Section 234BSection 234DSection 5(2)

…Sreenivasa Reddy Cheemalamarri vs. ITO (IT)-1, Hyderabad, ITA No. 1463/Hyd/2018 xiii) Secro BPO Pvt. Ltd. vs. Authority of Advance Rulings, New Delhi [2015] 379 ITR 256 (Punjab and Haryana) xiv) Skaps Industries India Pvt. Ltd. vs. ITO, IT, Ahmedabad [2018] 171 ITD 723 (Ahmedabad) xv) Santanu Sanyal vs. ACIT, Circle-2(1), Kolkata in ITA NO. 41/Kol/2024 5. Contrary to that the Ld. D.R supports the impugned order thereby submitting that since the assessee did not file the statement of account to establish that the assessee earned income outside in India, hence the Ld. CIT(A) has no option to affirm the order of…

Shri Santanu Sanyal, Kolkata vs. ACIT, Cir. 2(1), Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 41/KOL/2024[2016-17]Status: DisposedITAT Kolkata23 Jul 2024AY 2016-17

Bench: Dr. Manish Borad & Pradip Kumar Choubey

Section 144Section 250

…ficer, International Taxation - 1, Hyderabad ITANo. 1463/Hyd./2018 m) Serco BPO v Authority of Advance Rulings, New Delhi [2015] 379 ITR 256 (Punjab and Haryana) n) Skaps Industries India (P.) Ltd v Income Tax Officer, International Taxation, Ahmedabad [2018] 171 ITD 723 (Ahmedabad) 2.3. Ld. Counsel for the assessee further challenges with respect to the disallowance of deduction claimed under Chapter VI-A of India-UK DTAA amounting to INR 2,19,372/- and he submitted that he made the investment as an employee’s provident fund, contribution towards public provident fund, medical premium, contribution made to Natio…

Shri Arindam Dasgupta., Kolkata vs. ACIT, It-1(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

…reaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria. The Ahmedabad Bench of the Tribunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, t…

Sanjeev Agrawal, Jaipur vs. DCIT, Central Circle-4, Jaipur

In the result, the appeal of the assessee is allowed

ITA 71/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani (CA)For Respondent: Smt. Monisha Choudhary, (Addl.CIT)
Section 143(1)Section 250Section 4Section 5Section 6Section 90

…der the DTAA cannot be denied to the assessee and that the provisions of Sub- Section (4) of Section 90 cannot override Sub-Section (2) of Section 90 which provides that DTAA shall always override the ITA provisions:- • Skaps Industries India (P.) Ltd. [2018] 171 ITD 723 (Ahmedabad- ITAT) • Ranjit Kumar Vuppu [2021] 127 taxmann.com 105 (Hyd – ITAT) In both the decision reliance was placed on the decision of Hon’ble Punjab and Haryana High Court in the case of Serco BPO (P.) Ltd vs Authority of Advance Rulings [2015] 379 ITR 256 (P&H – HC) wherein it was held that “…whatever may have been the intention of the lawm…

DCIT Intl Tax Cir-4(3) (2) (1), Mumbai vs. M/S. Win on Shipping, Mumbai

Appeal are dismissed

ITA 2079/MUM/2021[2015-16]Status: DisposedITAT Mumbai26 Oct 2022AY 2015-16
For Appellant: Shri Sandeep Bhalla/For Respondent: Shri Somendu Kumar Dash
Section 143(3)Section 144C(3)Section 90(4)

…ia, as the case may be, is obtained by him from the Government of that country or specified territory.‖ 8. We note that the Ahmadabad Bench of the Tribunal had, in the case of Skaps Industries India Pvt. Ltd. Vs. ITO, International Taxation, Ahmadabad: [2018] 171 ITD 723 (Ahmedabad - Trib.)[21-06-2018] held that the failure on the part of the Assessee to submit a TRC as required by Section 90(4) of the Act is not a bar to the grant of tax treaty benefit. It only shifts the onus on the assessee to produce reasonable evidence of the entitlement of tax treaty benefit. The relevant extract of the decision of the Trib…

Ranjith Kumar Vuppu, Hyderabad vs. Income Tax Officer, International Taxation-II, Hyderabad

In the result, appeal of the assessee is allowed

ITA 86/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Devi

For Appellant: Smt. Sherry GoyalFor Respondent: Smt. Kanika Agarwal,DR
Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…reaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria. The Ahmedabad Bench of the Tribunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, t…

Vamsee Krishna Kundurthi, Hyderabad vs. Income Tax Officer, International Taxation -1, Hyderabad

In the result, appeal of the assessee is allowed

ITA 55/HYD/2021[2014-15]Status: DisposedITAT Hyderabad22 Apr 2021AY 2014-15

Bench: Smt. P. Madhavi Deviassessment Year: 2014-15

For Appellant: Smt. Shery GoyalFor Respondent: Smt. Kanika Agarwal, DR
Section 10Section 143(2)Section 5(2)Section 6(1)Section 90Section 90(4)

…reaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria. The Ahmedabad Bench of the Tribunal in the case of Skaps Industries India (P.) Ltd vs. ITO, International Taxation, Ahmedabad reported in 171 ITD 723 taking cue from the decision of the Hon'ble P & H High Court in the case of Secro BPO (P.) Ltd vs. Authority for Advance Ruling reported in 379 ITR 256 had held that "Whatever may have been the intention of the lawmakers and whatever the words employed in Section 90(4) may prima facie suggest, the ground reality is that as the things stand now, t…

Skaps Industries India (P.) Ltd. v. ITO, International Taxation, Ahmedabad (171 ITD 723) — Cited in 7 Judgments | BharatTax