Standard Triumph Motor Co Ltd. v. CIT

201 ITR 391Supreme Court of India1993#10316 most cited

What is Standard Triumph Motor Co Ltd. v. CIT authority for?

For a non-resident, taxability is determined by accrual under Section 5(2)(b) of the Income Tax Act, and a credit entry in the books of an Indian company amounts to receipt by the non-resident.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Standard Triumph Motor Co Ltd. v. CIT · Section 5(2)(b) · Section 5(2)(a) · non-resident · taxability · accrual · receipt · credit entry · Indian company

Sections most often in play

Section 10BSection 143(3)Section 147Section 148Section 1961Section 253(1)(d)Section 270ASection 92C
Read the full judgment

Issues it is cited on

section 5(2)(b)section 75section 5(2)functional analysissubstantive assessmentfar analysisroyalty incomeprotective assessmentsection 153(1)computer softwaretax treatyfees for technical services

Judgments citing Standard Triumph Motor Co Ltd. v. CIT

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…ent, Section 5(2)(a) of the Income tax Act i.e., will have no application andtaxabilitywillbedeterminedonlyunderSection5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently, the Supreme Court in the case of Standard Triumph Motor Co Ltd. v. CIT [1993] 201 ITR 391 (SC) held that in the particular case, the credit entry to the account of the assessee non-resident in the books of Indian company amounted to receipt by the non- resident. Further, in the case of the assessee this issue has been settled by the Tribunal right from A.Yrs.1990- 91,1991-92,1994- 95,1996-97,1997-98,2001- 02,2002-03and2003-04.Theld.AO…

Siemens Aktiengesellschaft, Mumbai vs. Asstt. CIT (International Taxation)-Circle-4(2)(1), Mumbai

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…ent, Section 5(2)(a) of the Income tax Act i.e., will have no application andtaxabilitywillbedeterminedonlyunderSection5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently, the Supreme Court in the case of Standard Triumph Motor Co Ltd. v. CIT [1993] 201 ITR 391 (SC) held that in the particular case, the credit entry to the account of the assessee non-resident in the books of Indian company amounted to receipt by the non- resident. Further, in the case of the assessee this issue has been settled by the Tribunal right from A.Yrs.1990- 91,1991-92,1994- 95,1996-97,1997-98,2001- 02,2002-03and2003-04.Theld.AO…

Siemens Mobility Gmbh, Germany vs. Assistant Commissioner of Income Tax(International Tax), 4(2)(1), Mumbai

The appeal of the assessee is partly allowed

ITA 4713/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai27 Feb 2025

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nitesh Josh a/w Bhavin
Section 143(3)Section 234ASection 270A

…ection 5(2)(a) of the Income tax Act i.e., will have no application and taxability will be determined only under Section5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently, the Supreme Court in the case of Standard Triumph Motor Co Ltd. v. CIT[1993] 201 ITR 391 (SC) held that in the particular case, the credit entry to the account of the assessee non-resident in the books of Indian company amounted to receipt by the non-resident. Further, in the case of the assessee this issue has been settled by the Tribunal right from A.Yrs.1990-91,1991-92,1994-95,1996-97,1997- 98,2001-02,2002-03 and 2003-04. The ld.…

Siemens Aktiengesellschaft, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 2153/MUM/2014[2009-10]Status: DisposedITAT Mumbai07 Jun 2024AY 2009-10

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

Section 144CSection 144C(5)Section 153Section 9(1)(vi)

…tion 5(2)(a) of the Income tax Act i.e., will have no application and taxability will be determined only under Section 5(2)(b) of the Income Tax Act, i.e., by accrual. Subsequently, the Supreme Court in the case of Standard Triumph Motor Co Ltd. v. CIT [1993] 201 ITR 391 (SC) held that in the particular case, the credit entry to the account of the assessee non-resident in the books of Indian company amounted to receipt by the non- resident. Further, in the case of the assessee this issue has been settled by the Tribunal right from A.Yrs.1990-91,1991-92,1994- 95,1996-97,1997-98,2001-02,2002-03 and 2003-04. The ld.…

Dy. Commissioner of Income Tax Circle-1(1), Pune vs. Enterprisedb Software India Private Limited, Pune

ITA 989/PUN/2023[2017-18]Status: DisposedITAT Pune16 May 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreआयकर अपील सं. / Ita No. 989/Pun/2023 & Co No. 008/Pun/2024 निर्धारण वर्ा / Assessment Year : 2017-18 Dy. Commissioner Of Income Tax, Central Circle-1(1), Pune . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Rajendra Agiwal [‘Ld. AR’]For Respondent: Ms Sonal Sonkavde [‘Ld. DR’]
Section 1Section 143(2)Section 143(3)Section 195Section 195(1)Section 246A(1)Section 250Section 253(2)Section 40

…f the case and in law, the Ld. CIT(A) erred in allowing the appeal of assessee without considering the judgement the Hon’ble Supreme Court of India in the case of Standard Triumph Motor Co. Ltd. v. Commissioner of Income- tax, [1993] 67 Taxman 160 (SC)/[1993] 201 ITR 391 (SC)? 2.5 On the other hands the assessee raised as many as eleven ground in its cross objection. Though the said grounds prima-facie are inconsonance with rule 8 of ITAT-Rules, 1963 however for the ready reference are reproduced herein as; A. On the facts and in the circumstances of the case, the learned CIT(A) erred in not adjudicating on the…

Faber Castell Aktiengesellschaft, Germany vs. ACIT, International Taxation, Circle-1(3)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7619/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Dec 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Ms. Shashi Kajle, Sr. DR

…e case the Tribunal as right in law in holding that the Royalty and fees for technical services should be taxed on receipt basis without appreciating the fact that the Hon'ble Supreme Court has held in the case of Standard Drum Motors Private Limited V/s. CIT 201 ITR 391 that the credit entry to the account of the assessee non-resident in the books of the Indian company amounted to receipt by the non- resident?” 24. And answered the same as under: “As regards first question is concerned, the Income Tax Appellate Tribunal referring to para-1 to 3 under Article IIX-A of the Double Taxation Avoidance Treaty with…

Srinivas Mahesh Laxman, Hyderabad vs. Income Tax Officer, (International Taxation)-1, Hyderabad

Appeal is dismissed

ITA 1991/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 May 2021AY 2014-15

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shery Goyal for Sri Ankur Agrawal, ARFor Respondent: Shri Rohit Muzumdar, D.R
Section 143(3)Section 5(2)(a)

…lies to non-residents. On the basis of receipt in India, the entire sum of receipt, though accruing or arising outside India, becomes taxable in India. This was so held by the Hon'ble Supreme Court in the case of Standard Triumph Motor Co. Ltd. Vs. CIT (1993) 201 ITR 391. In the case of the appellant, as it is not proved that the foreign allowances were received outside India, the same will have to be treated as received in India. Accordingly, the foreign allowance is liable to be taxed in India. Therefore, this ground of appeal is dismissed.” 3. We have given our thoughtful consideration to rival contentions ag…

M/S. Abb Ag, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 1(1), Bangalore

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

ITA 1444/BANG/2019[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A No.1444/Bang/2019 Assessment Year: 2014-15

For Appellant: Shri Nageswar Rao, A.RFor Respondent: Smt. R. Premi, D.R
Section 9(1)(vii)

…on accrual basis and not on payment basis. In IT(IT)A No.1444/Bang/2019 M/s. ABB AG, Bangalore Page 3 of 7 this regard, the A.O. took support of the decision rendered by Hon’ble Supreme Court in the case of Standard Triumph Motor Company Ltd. Vs. CIT (1993) 201 ITR 391 (SC), wherein it was held that the credit entry to the account of the assessee in the books of the Indian company does amount to receipt by the assessee and is accordingly taxable and that it is immaterial when it did actually receive it in the U.K. The A.O. also observed that the assessee has failed to substantiate that the above said FTS income…

DDIT, Intl. Taxation, New Delhi vs. M/S Syncrolift Inc., New Delhi

In the result Ground Nos

ITA 671/DEL/2013[2003-04]Status: DisposedITAT Delhi07 Oct 2015AY 2003-04

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Shri Sujit Kumar, Sr. DR
Section 143(3)Section 195Section 40Section 44C

…em to be paid for services rendered abroad by way of debit note raised by HO to PE and there is thus no chargeable income u/s 195, when royalty/FTS attracts taxation u/s 9(1 )(vi)/(vii) on gross basis and credit entry amounts to receipt by non-resident as per 201 ITR 391. 3. Whether on the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of 66,32,170, holding them to be paid for services rendered abroad to the HO when the assessee had failed to provide details of either agreement of nature of services and the very fact that PE had claimed it as an expense and made payment as per…

M/S. Syncrolift Inc., New Delhi vs. ADIT, New Delhi

In the result Ground Nos

ITA 477/DEL/2013[2003-04]Status: DisposedITAT Delhi07 Oct 2015AY 2003-04

Bench: Shri J.Sudhakar Reddy & Shri Sudhanshu Srivastava

For Appellant: Shri Mukesh Bhutani, AdvocateFor Respondent: Shri Sujit Kumar, Sr. DR
Section 143(3)Section 195Section 40Section 44C

…em to be paid for services rendered abroad by way of debit note raised by HO to PE and there is thus no chargeable income u/s 195, when royalty/FTS attracts taxation u/s 9(1 )(vi)/(vii) on gross basis and credit entry amounts to receipt by non-resident as per 201 ITR 391. 3. Whether on the facts and circumstances of the case, the CIT(A) has erred in deleting the addition of 66,32,170, holding them to be paid for services rendered abroad to the HO when the assessee had failed to provide details of either agreement of nature of services and the very fact that PE had claimed it as an expense and made payment as per…

Standard Triumph Motor Co Ltd. v. CIT (201 ITR 391) — Cited in 10 Judgments | BharatTax