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

Deputy Commissioner of Income Tax, Central Circle- 1(4), Chennai vs. Shriram Chits Private Limited, Hyderabad

ITA 953/CHNY/2023[2018-19]Status: DisposedITAT Chennai21 Feb 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.942, 943, 944, 945 & 953/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18, 2018-19 & 2020-21 The Deputy Commissioner Of Vs. Shriram Chits Private Limited, Income Tax, Central Circle 1(4), 3-6-478, Iii Floor, Anand Estates, Chennai -600 034. Opp. Indian Bank, Liberty Road, Himayat Nagar, Hyderabad 500 029. [Pan:Aafcs44916D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri A. Sasi Kumar, Cit : ""थ" की ओर से/Respondent By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: The Four Appeals In Ita Nos. 942 To 945/Chny/2023 Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 28.06.2023 Relevant The Assessment Years 2015-16, 20-17-18, 2018-19 & 2020-21. The Common Grounds Raised In The Appeals Of The Revenue Are Reproduced As Under: 1. The Order Of The Ld. Commissioner Of I.T. (Appeals) Is Opposed To Law & Facts Of The Case.

Section 143(1)Section 148Section 14A

…the CBDT under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act.” 6.6 (vi) The Hon’ble Supreme Court in the case of Union of India v. Azadi Bachao Andolan (263 ITR 706 (SC)) at page 732 observed as follows: “in the teeth of this clarification, the assessing officer chose to ignore the guidelines and spent their time, talent and energy on the consequential matters, we think that the Central Board of Direct Taxes was justified in issuing “appropriate” direction vide Circular No.789 (see (2000) 243 ITR (St.) 57) u…

Deputy Commissioner of Income Tax, Central Circle 1(4), Chennai vs. Shriram Chits Private Limited, Hyderabad

ITA 945/CHNY/2023[2020-21]Status: DisposedITAT Chennai21 Feb 2024AY 2020-21

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.942, 943, 944, 945 & 953/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18, 2018-19 & 2020-21 The Deputy Commissioner Of Vs. Shriram Chits Private Limited, Income Tax, Central Circle 1(4), 3-6-478, Iii Floor, Anand Estates, Chennai -600 034. Opp. Indian Bank, Liberty Road, Himayat Nagar, Hyderabad 500 029. [Pan:Aafcs44916D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri A. Sasi Kumar, Cit : ""थ" की ओर से/Respondent By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: The Four Appeals In Ita Nos. 942 To 945/Chny/2023 Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 28.06.2023 Relevant The Assessment Years 2015-16, 20-17-18, 2018-19 & 2020-21. The Common Grounds Raised In The Appeals Of The Revenue Are Reproduced As Under: 1. The Order Of The Ld. Commissioner Of I.T. (Appeals) Is Opposed To Law & Facts Of The Case.

Section 143(1)Section 148Section 14A

…the CBDT under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act.” 6.6 (vi) The Hon’ble Supreme Court in the case of Union of India v. Azadi Bachao Andolan (263 ITR 706 (SC)) at page 732 observed as follows: “in the teeth of this clarification, the assessing officer chose to ignore the guidelines and spent their time, talent and energy on the consequential matters, we think that the Central Board of Direct Taxes was justified in issuing “appropriate” direction vide Circular No.789 (see (2000) 243 ITR (St.) 57) u…

Deputy Commissioner of Income Tax, Central Circle 1(4), Chennai vs. Shriram Chits Private Limited, Hyderabad

ITA 944/CHNY/2023[2018-19]Status: DisposedITAT Chennai21 Feb 2024AY 2018-19

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.942, 943, 944, 945 & 953/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18, 2018-19 & 2020-21 The Deputy Commissioner Of Vs. Shriram Chits Private Limited, Income Tax, Central Circle 1(4), 3-6-478, Iii Floor, Anand Estates, Chennai -600 034. Opp. Indian Bank, Liberty Road, Himayat Nagar, Hyderabad 500 029. [Pan:Aafcs44916D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri A. Sasi Kumar, Cit : ""थ" की ओर से/Respondent By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: The Four Appeals In Ita Nos. 942 To 945/Chny/2023 Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 28.06.2023 Relevant The Assessment Years 2015-16, 20-17-18, 2018-19 & 2020-21. The Common Grounds Raised In The Appeals Of The Revenue Are Reproduced As Under: 1. The Order Of The Ld. Commissioner Of I.T. (Appeals) Is Opposed To Law & Facts Of The Case.

Section 143(1)Section 148Section 14A

…the CBDT under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act.” 6.6 (vi) The Hon’ble Supreme Court in the case of Union of India v. Azadi Bachao Andolan (263 ITR 706 (SC)) at page 732 observed as follows: “in the teeth of this clarification, the assessing officer chose to ignore the guidelines and spent their time, talent and energy on the consequential matters, we think that the Central Board of Direct Taxes was justified in issuing “appropriate” direction vide Circular No.789 (see (2000) 243 ITR (St.) 57) u…

Deputy Commissioner of Income Tax, Central Circle 1(4), Chennai vs. Shriram Chits Private Limited, Hyderabad

ITA 943/CHNY/2023[2017-18]Status: DisposedITAT Chennai21 Feb 2024AY 2017-18

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.942, 943, 944, 945 & 953/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18, 2018-19 & 2020-21 The Deputy Commissioner Of Vs. Shriram Chits Private Limited, Income Tax, Central Circle 1(4), 3-6-478, Iii Floor, Anand Estates, Chennai -600 034. Opp. Indian Bank, Liberty Road, Himayat Nagar, Hyderabad 500 029. [Pan:Aafcs44916D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri A. Sasi Kumar, Cit : ""थ" की ओर से/Respondent By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: The Four Appeals In Ita Nos. 942 To 945/Chny/2023 Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 28.06.2023 Relevant The Assessment Years 2015-16, 20-17-18, 2018-19 & 2020-21. The Common Grounds Raised In The Appeals Of The Revenue Are Reproduced As Under: 1. The Order Of The Ld. Commissioner Of I.T. (Appeals) Is Opposed To Law & Facts Of The Case.

Section 143(1)Section 148Section 14A

…the CBDT under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act.” 6.6 (vi) The Hon’ble Supreme Court in the case of Union of India v. Azadi Bachao Andolan (263 ITR 706 (SC)) at page 732 observed as follows: “in the teeth of this clarification, the assessing officer chose to ignore the guidelines and spent their time, talent and energy on the consequential matters, we think that the Central Board of Direct Taxes was justified in issuing “appropriate” direction vide Circular No.789 (see (2000) 243 ITR (St.) 57) u…

Deputy Commissioner of Income Tax, Central Circle 1(4), Chennai vs. Shriram Chits Private Limited, Hyderabad

ITA 942/CHNY/2023[2015-16]Status: DisposedITAT Chennai21 Feb 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.942, 943, 944, 945 & 953/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16, 2017-18, 2018-19 & 2020-21 The Deputy Commissioner Of Vs. Shriram Chits Private Limited, Income Tax, Central Circle 1(4), 3-6-478, Iii Floor, Anand Estates, Chennai -600 034. Opp. Indian Bank, Liberty Road, Himayat Nagar, Hyderabad 500 029. [Pan:Aafcs44916D] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri A. Sasi Kumar, Cit : ""थ" की ओर से/Respondent By Shri R. Sivaraman, Advocate : सुनवाई की तारीख/ Date Of Hearing 24.01.2024 : घोषणा की तारीख /Date Of Pronouncement : 21.02.2024 आदेश /O R D E R Per V. Durga Rao: The Four Appeals In Ita Nos. 942 To 945/Chny/2023 Filed By The Revenue Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 28.06.2023 Relevant The Assessment Years 2015-16, 20-17-18, 2018-19 & 2020-21. The Common Grounds Raised In The Appeals Of The Revenue Are Reproduced As Under: 1. The Order Of The Ld. Commissioner Of I.T. (Appeals) Is Opposed To Law & Facts Of The Case.

Section 143(1)Section 148Section 14A

…the CBDT under Section 119 of the Act are binding on all officers and persons employed in the execution of the Act even if they deviate from the provisions of the Act.” 6.6 (vi) The Hon’ble Supreme Court in the case of Union of India v. Azadi Bachao Andolan (263 ITR 706 (SC)) at page 732 observed as follows: “in the teeth of this clarification, the assessing officer chose to ignore the guidelines and spent their time, talent and energy on the consequential matters, we think that the Central Board of Direct Taxes was justified in issuing “appropriate” direction vide Circular No.789 (see (2000) 243 ITR (St.) 57) u…

Vipul Parimal Thakore, Mumbai vs. ADIT, CPC, Bengaluru

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

ITA 3595/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Feb 2024AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri.Anuj Krisnadwala.ARFor Respondent: Smt.Usha Gaikwad.Sr. DR
Section 139(4)Section 143(1)Section 234ASection 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 3595 & 3597/Mum/2023 (A.Y:2020-21 & A.Y:2022-23) Vipul Parimal Thakore, Vs. ADIT-CPC, 307,Beach Haven 1, Kautilya Bhavan, Juhu Tara Road, Bandra KurlaComplex, Juhu S.O, Mumbai-400051. Mumbai-400049. PAN/GIR No. : AAOPT7541H Appellant .. Respondent Appellant by : Shri.Anuj Krisnadwala.AR Respondent by : Smt.Usha Gaikwad.Sr. DR Date of Hearing 12.02.2024 Date of Pronouncement 13.02.2024 आदेश / O R D E R PER BENCH: These are the two appeals filed by the assessee ag…

Power and Energy Consultants India Private Limited, Delhi vs. ITO, Ward-19(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 3420/DEL/2023[2021-22]Status: DisposedITAT Delhi15 Feb 2024AY 2021-22

Bench: Shri Amit Shukla & Shri M. Balaganeshpower & Energy Consultants Vs. Ito, India Pvt. Ltd, Ward-19(1), House No. U-136, Vikas Marg, Delhi Shakarpur, New Delhi-110092 (Appellant) (Respondent) Pan: Aaacg3625J Assessee By : Shri Harish Chaudhary, Ca Shri Mohit Chaudhary, Ca Ms. Neetu Jain, Ca Revenue By: Shri Vivek Vardhan, Sr. Dr Date Of Hearing 13/02/2024 Date Of Pronouncement 15/02/2024

For Appellant: Shri Harish Chaudhary, CaFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 139(1)Section 143(1)Section 154Section 90Section 90ASection 91

…ial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial to the assessee. Reliance in this regard is placed on the following cases and circulars: • Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC) • CIT v Eli Lily & Co (India) P Ltd (2009) 178 Taxman 505 (SC) Power and Energy Consultants India Pvt. Ltd • GE India Technology Centre P Ltd v CIT (2010) 193 Taxman 234 (SC) o Engineering Analysis Centre of Excellence P Ltd v CIT (2021) 125 taxmann.com 42 (SC) (Pg 106-109 of PB 2-Para 25 & 26) • CBDT Circular No 333 dated 2/4/82 137 ITR (S…

Nira vs. Inh Kishoresinh Gehlot, Indiavs.CPC, Bangalore (Present Jurisdiction -Income Tax Officer, Ward 5(3)(2), Ahmedabad), Gujarat

In the result, the appeal is allowed

ITA 1068/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad08 Feb 2024AY 2018-19

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 1068/Ahd/2023 ("नधा"रण वष" / Assessment Year : 2018-19) Niravsinh Kishoresinh Cpc बनाम/ Gehlot Bangalore Vs. Shivam Vasant Chowk, Present Jurisdiction - Dharmaj, Petlad Dist Income Tax Officer Anand, Anand, Gujarat Ward 5(3)(2), Ahmedabad 388430 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Ajtpg6241P (Appellant) .. (Respondent) Shri Balaji V., Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Shri Sushil Kumar Katiar, Sr. Dr 01/02/2024 Date Of Hearing Date Of Pronouncement 08/02/2024 O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal Filed At The Instance Of The Appellant Is Directed Against The Order Dated 26.10.2023 Passed By The Commissioner Of Income Tax (Appeals) -3, Chennai (‘Cit(A)’) Arising Out Of The Intimation Order Dated 20.03.2020 Passed By The Assessing Officer, Under Section 143(1) Of The Act For Assessment Year 2018-19. 2. We Have Heard The Rival Submissions Made By The Respective Parties & We Have Also Perused The Relevant Materials Available On Record.

For Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 139(1)Section 139(5)Section 143(1)Section 90

…icial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial to the assessee. Reliance in this regard is placed on the following cases and circulars: Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC) CIT v. Eli Lily & Co. (India) (P.) Ltd. [2009] 178 Taxman 505 (SC) GE India Technology Centre (P.) Ltd. v. CIT [2010] 193 Taxman 234 (SC) Engineering Analysis Centre of Excellence (P.) Ltd. v. CIT [2021] 125 taxmann.com 42 (SC) (Pgs. 106-109 of PB 2-Paras 25 & 26) CBDT Circular No. 333 dated 2/4/82 137 ITR (St.) It was submitted that when th…

Sarva Capital Llc, New Delhi vs. ACIT Circle International Tax 3(1)(2), New Delhi

In the result, appeal is partly allowed

ITA 2073/DEL/2023[2020-21]Status: DisposedITAT Delhi05 Feb 2024AY 2020-21

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Nirbhay Mehta, AdvFor Respondent: Sh. Vizay B.Vasanta, CIT-DR
Section 112Section 143(2)Section 143(3)Section 144C(13)Section 270A

…treatment under the India-Mauritius DTAA to the Appellant, by following the directions of DRP, which is contrary to the binding Circular No. 789 dated April 13, 2000 issued by the CBDT and the decision of Hon'ble Supreme Court in case of Azadi Bachao Andolan (263 ITR 706) and past accepted stand of the Department in assessment orders passed u/s 143(3) of the Act for AY 2016-17 and AY 2017-18. 5.1 That while denying the treaty benefits to the Appellant, the Ld. AO by following the directions of DRP, was not justified in holding as under :- (i) The scheme of arrangement employed by the assessee is tax avoidance thr…

Comstar Mauritius Limited, Mumbai vs. CIT (It) Mumbai-2, Mumbai

In the result, the appeal of the assessee is allowed

ITA 1529/MUM/2023[2018-2019]Status: DisposedITAT Mumbai11 Jan 2024AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Comstar Mauritius Limited Cit (It), Agarwal Vijay & Associates, 503, 17Th Floor, Air India Building, Jolly Bhavan, No.1, New Marine Vs. Nariman Point, Lines, Mumbai-400 020 Mumbai-400 021 (Appellant) (Respondent) Pan No. Aagcc1225Q

For Appellant: Shri K. Gopal, ARFor Respondent: Shri Manoj Kumar Sinha, DR
Section 143(2)Section 143(3)Section 263

…ncy certificate is issued shall constitute a sufficient evidence for status of residency as well as beneficial ownership for applying the Double Taxation Avoidance Agreement . Assessee also placed reliance on the decision of UOI v. Azadi Bachao Andolan (2003) 263 ITR 706 and also relied up on several other judicial precedence. Regarding copy of the balance sheet and profit and loss account of the buyer of the shares assessee gave the brief background of the buyer that it is part of the Black stone group. The assessee also submitted the valuation report of Comstar Automotive Technologies Private Limited, the value…

Deputy Commissioner of Income Tax, Circle-2(2)(1), Bangalore vs. Devesh Mohan Nayel, Bangalore

In the result, the appeal is allowed

ITA 740/BANG/2023[2019]Status: DisposedITAT Bangalore05 Dec 2023

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 Dcit, Vs. Shri. Devesh M Nayel, Circle – 2(2)(1), 301, Rennaisance Regalia 95, Main Road, 15Th Cross, Bengaluru. Malleshwaram, Malleshwaram S.O, Bengaluru North, Bengaluru – 560 003. Pan : Aespn 6617 E Appellant Respondent Assessee By : Shri. Veerabasavana Gowda S, Ca Revenue By : Shri. V. Parithivel, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 04.12.2023 Date Of Pronouncement : 05.12.2023

For Appellant: Shri. Veerabasavana Gowda S, CAFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 250Section 90

…icial to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial to the assessee. Reliance in this regard is placed on the following cases and circulars: Union of India v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC) CIT v Eli Lily & Co (India) P Ltd (2009) 178 Taxman 505 (SC) GE India Technology Centre P Ltd v CIT (2010) 193 Taxman 234 (SC) Engineering Analysis Centre of Excellence P Ltd v CIT (2021) 125 taxmann.com 42 (SC) (Pg 106-109 of PB 2-Para 25 & 26) CBDT Circular No 333 dated 2/4/82 137 ITR (St.) It was submitted that when there is no condition…

Sapien Funds Ltd, Mauritius vs. CIT(International Taxation), New Delhi

In the result, appeal of the assessee is allowed

ITA 2890/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: Advocate
Section 143(3)Section 263

…dment wi l l take ef fect from 1st Apri l, 2021 and wi ll, accordingly, apply in relation to the assessment year 2021-22 and subsequent assessment years. The ld. AR further rel ied on the judgments in the case of Union of India Vs. Azadi Bachao Andolan & Anr. 263 ITR 706, Serco BPO Pvt. Ltd. Vs. AAR 379 ITR 256 and In Re General Electric Pension Trust 280 ITR 425. 23. On going through the entire facts, we find that the observation of the ld. CIT that the assessee company is not entitled to treaty benef its being a non-resident for tax purpose because of non-fulf il lment of condition of l iable to tax criteria is…

Accion Africa-Asia Investment Company, Noida vs. ACIT International Taxation Circle 1(1)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 1815/DEL/2023[2020-21]Status: HeardITAT Delhi26 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2020-21 . Accion Africa-Asia Vs. Acit, Investment Company, International Taxation, C/O- Ankul Goyal, Advocate Circle-1(1)(1), Azb & Partners, A-8, Sector-4, New Delhi Noida Pan :Aajca1104H (Appellant) (Respondent)

Section 143(3)Section 144C(13)

…essee holds a valid TRC, the residential status of the assessee cannot be questioned. In support of such 5 | P a g e AY: 2020-21 contention, he relied upon the decision of the Hon’ble Supreme Court in case of Union of India vs. Azadi Bachao Andolan (2003) 263 ITR 706 and CBDT Circular No. 789, dated 13.04.2000. He submitted, there is no dispute that the assessee has acquired the shares in the Indian companies, prior to 01.04.2017. Therefore, the long-term capital gain derived by the assessee is exempt under Article 13(4) of India – Mauritius DTAA. 8. He submitted, without invoking the General Anti Avoidanc…

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

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

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…vides an option to a non-resident to be governed under the provisions of the Act or the provisions of the applicable tax treaty, whichever is more beneficial. This view is supported by the Hon'ble Supreme Court ruling in the case of UOI vs AzadiBachaoAndolan (263 ITR 706) and the Andhra Pradesh High Court in the case of CIT vs Visakhapatnam Port Trust (144 ITR 146) and also by CBDT Circular No. 333 dated 2 April 1982. KFG being a company incorporated in USA and a tax resident of USA, is entitled to avail the benefits of the India-USA DTAA. Taxability under the Act The above receipts of KFG merely represents reimb…

Ashish Agrawal, Pune vs. ITO., Ward-12(1), Hyderabad

In the result, appeal of the assessee is allowed

ITA 337/HYD/2023[2019-20]Status: DisposedITAT Hyderabad26 Sept 2023AY 2019-20
For Appellant: Shri V. Balaji, ARFor Respondent: Ms. Sheetal Sarin, DR
Section 139(4)Section 143(1)Section 249(2)Section 249(3)Section 90

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं/ITA No. 337/Hyd/2023 (निर्धारण वर्ष/Assessment Year: 2019-20) Ashish Agrawal, Vs. Income Tax Officer, Pune Ward-12(1), [PAN No. ADXPA6546R] Hyderabad अपीलार्थीर्थी/Appellant प्रत्‍यर्थी/Respondent निर्धारिती द्वारा /Assessee by: Shri V. Balaji, AR राजस्‍वजस्‍व द्वारा/Revenue by: Ms. Sheetal Sarin, DR सुनवाई की तारीख रीख/Date of hearing: 12/09/2023 घोषणा की तारीख रीख/Pronouncement on: 26/09/2023 आदेश / ORDER PER LALI…

Asha Nimmagadda, Hyderabad vs. Assistant Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 215/HYD/2022[2016-17]Status: DisposedITAT Hyderabad22 Sept 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: MS. TH Vijaya Lakshmi, CIT-DR
Section 143(3)Section 50C

…le company or the subsequent LLP could not conduct business from 2013 and that cannot be a ground to say that the company/LLP is a fictious entity. Page 3 of 13 8. By placing reliance on the decision reported in Union of India vs. Azadi Bachao Andolan [2003] 263 ITR 706 (SC), he submitted that once the transaction is genuine, merely because it was entered into with a motive to avoid tax, it would not become a colourable device nor does it earn any disqualification. His submission is that the decision of the Hon’ble Apex Court in the case of Sunil Siddharthbhai (supra), has no application to the facts of the case…

Gaurav Singh, Satna vs. ITO-Ward Satna, Satna

In the result, the appeal is allowed

ITA 90/JAB/2023[2021-22]Status: DisposedITAT Jabalpur20 Sept 2023AY 2021-22

Bench: Shri Om Prakash Kant& Shri Pavan Kumar Gadalegaurav Singh, Ito, C/0,Rajiv Narayan Singh, Aayakar Bhawan, Parijat Niwas, Civil Lines, Satna-485001. Satna-485001. Madhya Pradesh, Madhya Pradesh, Appellant Respondent Pan: Bbdps8879Q

For Appellant: Shri.Sapan Usrethe,Advocate. ARFor Respondent: Shri. Shiv Kumar. Sr.DR
Section 143(1)Section 143(3)Section 90Section 91

…l to a taxpayer. Therefore, the provisions of DTAA override the provisions of the Act, to the extent they are beneficial to the assessee. Reliance in this regard is placed on the following cases and circulars. o Union of India Vs. Azadi Bachao Andolan (2003) 263 ITR 706 (Supreme Court) o CIT Vs. Eli Lily & Co (India) P. Ltd (2009) 178 Taxman 505 (Supreme Court) o GE India Technology centre P Ltd. Vs. CIT (2010) 193 Taxman 234 (Supreme Court) o Engineering Analysis Centre of Excellence P Ltd Vs CIT (2021) 125 taxmann.com 42 (Supreme Court) (Pg 106-109 of Paper Book 2- Para 25 & 26) o CBDT Circular No. 333 dat…

Cognizant Technology Solutions India Private Ltd., Chennai vs. ACIT, Large Taxpayer Unit-1, Chennai

ITA 269/CHNY/2022[2017-18]Status: DisposedITAT Chennai13 Sept 2023AY 2017-18

Bench: Shri Mahavir Singh, Hon’Ble & Shrimanjunatha.G, Hon’Bleआयकरअपीलसं./Ita No.269/Chny/2022 िनधा"रणवष"/Assessment Year: 2017-18 V. M/S.Cognizant Technology- The Asst. Commissioner- Solutions India Pvt. Ltd., Of Income Tax, 5/535, Okkiam, Thoriapakkam, Large Taxpayer Unit-1, Old Mahabalipuram Road, Chennai. Chennai-600 096. [Pan:Aaacd 3312 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri Ajay Vohra, Sr.Counsel For Shri N.V. Balaji, Adv. ""यथ" क" ओर से /Respondent By : Shri R.Shankaranarayanan, Additional Solicitor – General Of India For Shri A.P.Srinivas, Sr. Standing Counsel : सुनवाईक"तारीख/Date Of Hearing 03.07.2023 घोषणाक"तारीख /Date Of Pronouncement : 13.09.2023

For Appellant: Shri Ajay Vohra, Sr.CounselFor Respondent: Shri R.Shankaranarayanan
Section 115Section 115QSection 2(22)Section 391Section 393Section 46ASection 77A

…demand raised by the learned AO are in contravention to the provisions of the Double Taxation Avoidance Agreement ('DTAA') entered by India with USA and Mauritius and the principles laid down by the Hon'ble Supreme Court in UOI vs Azadi Bachao Andolan [2003] 263 ITR 706 (SC). 12. Without prejudice, the learned CIT(A) has erred in stating that the credit for INR495 crores deposited under protest during the pendency of the proceedings shall be given effect to only from April 2020 whereas the amount was moved to the regular account (Head of Account No. 106) of the Income-tax department in March 2019 itself. 3. The…

D.C.I.T., Circle-1, Dibrugarh vs. Vinod Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., Circle-1, Dibrugarh vs. Pramod Kumar Bamalwa, Dibrugarh

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…