Union of India v. Azadi Bachao Andolan

263 ITR 706Supreme Court of India2003#79 most cited

What is Union of India v. Azadi Bachao Andolan authority for?

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

691

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2026.

Also referred to as

Union of India v. Azadi Bachao Andolan · section 90 · treaty benefits · tax planning · colourable devices · liability to taxation · payment of tax · Article 4 · tax treaty

Also reported as

132 Taxmann.com 373

Sections most often in play

Section 143(3)Section 139(1)Section 90Section 234BSection 143(2)Section 143(1)Section 142(1)Section 148
Read the full judgment

Issues it is cited on

section 286(9)section 90(1)(b)principal purpose testsection 2(ma)multilateral instrumentsection 286azadi bachao andolansection 90(1)treaty benefitssection 295section 28(i)ppt

Judgments citing Union of India v. Azadi Bachao Andolan

Bajaj Holdngs & Investment Ltd ( Erstwhile Bajaj Auto Ltd), Mumbai vs. Addl CIT RG 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 3043/MUM/2010[2002-013]Status: DisposedITAT Mumbai24 Jun 2024AY 2002-013

Bench: Shri Vikas Awasthy & Shri Amarjit Singhbajaj Holdings & Vs. Additional Commissioner Investment Ltd. Of Income-Tax, Range 3(1) Erstwile Bajaj Auto Ltd.) Aayakar Bhavan, Bajaj Bhavan, 226, M.K. Road, Nariman Point, Mumbai – 400 020 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Dcit-3(4) Vs. M/S Bajaj Holding & Room No. 481-2, 4Th Floor, Investment Limited Aaykar Bhavan, (Erstwhile Bajaj Auto Ltd) Mumbai – 400020 226, Bajaj Bhavan, 2Nd Floor, Jamnalal Bajaj Marg, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Appellant By : Percy Pardiwala & Vasanti Patel Respondent By : Ankush Kapoor

For Appellant: Percy Pardiwala &For Respondent: Ankush Kapoor
Section 143(3)Section 2(47)

…d not be conclusive of arrangement being sham or a device. As regards the observations of the-hon'ble Supreme Court in McDowell [1985] 154 ITR 148, the matter has. been explained in subsequent judgments including in Union of India v. AzadiBachaoAitdokn [2003] 263 ITR 706 (SC); AIR 2004 SC 107. Reiterating the view that the assessee was entitled to arrange his affairs to reduce his tax liability, without violating the law, it was observed in AzadiBachaoAndolan [2003] 263 ITR 706 (SQ; AIR 2004 SC 107 that the principle laid down in IRC v. Duke of Westminster [1936) AC 1 was still valid. 4. It was further observed t…

Addl CIT RG 3(1), Mumbai vs. Bajaj Auto Ltd, Mumbai

In the result, the appeal of the assessee is partly allowed and appeal of the revenue is dismissed

ITA 2899/MUM/2010[2002-03]Status: DisposedITAT Mumbai24 Jun 2024AY 2002-03

Bench: Shri Vikas Awasthy & Shri Amarjit Singhbajaj Holdings & Vs. Additional Commissioner Investment Ltd. Of Income-Tax, Range 3(1) Erstwile Bajaj Auto Ltd.) Aayakar Bhavan, Bajaj Bhavan, 226, M.K. Road, Nariman Point, Mumbai – 400 020 Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Dcit-3(4) Vs. M/S Bajaj Holding & Room No. 481-2, 4Th Floor, Investment Limited Aaykar Bhavan, (Erstwhile Bajaj Auto Ltd) Mumbai – 400020 226, Bajaj Bhavan, 2Nd Floor, Jamnalal Bajaj Marg, Nariman Point Mumbai – 400 021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aaacb3370K Appellant .. Respondent Appellant By : Percy Pardiwala & Vasanti Patel Respondent By : Ankush Kapoor

For Appellant: Percy Pardiwala &For Respondent: Ankush Kapoor
Section 143(3)Section 2(47)

…d not be conclusive of arrangement being sham or a device. As regards the observations of the-hon'ble Supreme Court in McDowell [1985] 154 ITR 148, the matter has. been explained in subsequent judgments including in Union of India v. AzadiBachaoAitdokn [2003] 263 ITR 706 (SC); AIR 2004 SC 107. Reiterating the view that the assessee was entitled to arrange his affairs to reduce his tax liability, without violating the law, it was observed in AzadiBachaoAndolan [2003] 263 ITR 706 (SQ; AIR 2004 SC 107 that the principle laid down in IRC v. Duke of Westminster [1936) AC 1 was still valid. 4. It was further observed t…

Ramakrishna Rao, Kolkata vs. ITO, Ward-2(3), Alipurduar

In the result, the appeal of the assessee is allowed

ITA 541/KOL/2024[2020-21]Status: DisposedITAT Kolkata12 Jun 2024AY 2020-21

Bench: Shri Sanjay Garg & Shri Rakesh Mishraassessment Year: 2020-21

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Shri Sailen Samadder, Addl. CIT, Sr. DR
Section 143(1)Section 250Section 90

…the case of Mangalore Chemicals & Fertilizers Ltd. Vs. Deputy Commissioner (1992 Supp (1) SCC 21), Sambhaji Vs. Gangabai (2008) 17 SCC 117 and a lot many decisions of the Hon'ble Apex Court including the case in Union of India Vs. Azadi Bachao Andolan (2003) 263 ITR 706 (SC) etc. and reached a conclusion that since Rule 128(9) of the Rules does not provide for disallowance of FTC in the case of 10 Ramakrishna Rao Chintalapudi, AY: 2020-21. delay in filing Form 67 and such filing within the time allowed for filing the return of income under section 139(1) of the Act is only directory, since DTAA over rides the A…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7760/DEL/2017[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7759/DEL/2017[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7758/DEL/2017[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7757/DEL/2017[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 7756/DEL/2017[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6769/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6767/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6744/DEL/2017[2007-08]Status: DisposedITAT Delhi12 Jun 2024AY 2007-08

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, Central Circle- 30, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 6743/DEL/2017[2006-07]Status: DisposedITAT Delhi12 Jun 2024AY 2006-07

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3627/DEL/2016[2012-13]Status: DisposedITAT Delhi12 Jun 2024AY 2012-13

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3626/DEL/2016[2011-12]Status: DisposedITAT Delhi12 Jun 2024AY 2011-12

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3625/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3624/DEL/2016[2009-10]Status: DisposedITAT Delhi12 Jun 2024AY 2009-10

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

Rajinder Kumar, New Delhi vs. ACIT, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3623/DEL/2016[2008-09]Status: DisposedITAT Delhi12 Jun 2024AY 2008-09

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

ACIT, New Delhi vs. Sh. Rajinder Kumar, New Delhi

In the result, the appeals filed by the assessee on quantum for AY 2006-

ITA 3368/DEL/2016[2010-11]Status: DisposedITAT Delhi12 Jun 2024AY 2010-11

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri V. Sridharan, Sr. AdvFor Respondent: Shri P. N. Barnwal, CIT DR
Section 132Section 143(2)Section 153A

…evant para: Para 5, 11, 12, 13, 14, 15 & 16, Page 469-481 of case law compendium, Volume 3.2): dismissed the appeal of the revenue against the above decisions of Madras High Court & Karnataka high Court. 3.11. In Union of India v. Azadi Bachao Andolan, [2003] 263 ITR 706 (SC), [2003] 263 ITR 706 (SC), 07.10.2003, Supreme Court of India (Relevant para: Para 23-26, Page 482-531 of case law compendium, Volume 3.2 after inter alia, referring to CIT v. R.M. Muthaiah (supra) the Hon'ble Supreme Court observed that: "... We approve of the reasoning of the decisions which we have noticed. If it was not an intention of th…

DCIT, Chennai vs. Tvs Investments Lrd., Chennai

In the result, the Revenue's appeal as well as the assessee's Cross Objection are allowed for statistical purposes

ITA 262/CHNY/2017[2010-11]Status: DisposedITAT Chennai11 Jun 2024AY 2010-11

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.262/Chny/2017 (िनधा*रण वष* / Assessment Year: 2010-11) Dcit M/S. Tvs Capital Funds (P) Limited (Formerly Known As Tvs Investments Limited) Corporate Circle-3(1) बनाम/ Jayalakshmi Estates, Chennai-600 034. Vs. No.29, (Old No.8), Haddows Road Chennai-600 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaact-1154-H (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Dr. D. Praveen (Jcit) -Ld. Dr " थ"कीओरसे/Respondent By : Shri R. Vijayaraghavan, (Advocate)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 15-05-2024 घोषणाकीतारीख /Date Of Pronouncement : 11-06-2024 आदेश / O R D E R

For Appellant: Dr. D. Praveen (JCIT) -Ld. DRFor Respondent: Shri R. Vijayaraghavan, (Advocate)-Ld. AR

…in a recent decision in the case of Vodafone reported in 341 ITR, 1, wherein the ratio of the decision in the case of McDowell & Co Ltd., (supra) came up for consideration and it was held by the Apex Court in the case of Union of India v Azadi Bachao Andolan, 263 ITR 706 as follows : " ... assessee contended that this is not a case of colourable device. The assessee in its own wisdom desired to dispose of certain loss making shares. No provision of the Act or any other provision of law prohibits the assessee from disposing of such assets. Simply because during the same year, the assessee also sold certain other…

M/S. Datalog Technologies Private Limited, Coimbatoree vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT
Section 195Section 201(1)Section 9Section 9(1)(vii)

…of the Act does not apply. The Ld. Counsel for the assessee further stated: “It is a well settled that provisions of DTAA between India and other countries over ride the provisions of lncome tax. As held by the Supreme Court in the case of Azadi Bacho Andolan 263 ITR 706 (SC) (which was also referred to in our earlier submissions filed on 21.02.2020), We are also enclosing DTAA between India and Indonesia which has already been submitted. As per Article 7 of the DTAA , the business profit of an enterprise in Indonesia will be taxable only in that State unless it carries on the business in India to a Permanent est…