Union of India v. Azadi Bachao Andolan

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

DDIT (It) 2(1), Mumbai vs. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-1(2), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

The DDIT(It)-2(1), Mumbai vs. M/S. Reliance Industries Ltd, Mumbai

Bench: Shri Sanjay Garg & Shri Ashwani Taneja

…the same would prevail over the provisions of the Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the decision of the Hon‘ble Supreme Court in the case of ―Union of India vs. Azadi Bachao Andolan‖ (2003) 263 ITR 607. 17. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions of ‗royalty‘ as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi) of The Income Tax Act is concerned, the relevant part of the said…

Kantadevi Gupta, Mumbai vs. ITO 14(2)(2), Mumbai

In the result, all the appeals are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year:2007-08 Santlal Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabpg6320Q Assessment Year:2007-08 Kantadevi Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Ahrpg7451P

…td. vs. ARI Ltd. [1986] 157 ITR 77 (SC) CIT v. Akshay Textile Trading & Agencies (P.) Ltd. [2008] 304 ITR 401 (confirming that there was no departure from the principles/ratio of the decision in McDowell & Co. Ltd.(supra) in UOI v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC)) Twinstar Holdings Ltd.v. Dy. CIT [2003] 260 ITR 6 (Bom) It needs to be appreciated that though the Revenue has sought to impugn the transaction/s as bogus/not genuine, the issue is qua the applicability of section 68, whereby the statute itself casts a burden of proof on the assessee to satisfactorily explain the nature and source of a cre…

Santlal Gupta, Mumbai vs. ITO 14(2)(2)

In the result, all the appeals are allowed for statistical purposes

Bench: Shri Joginder Singh & Shri Sanjay Aroraassessment Year:2007-08 Santlal Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Aabpg6320Q Assessment Year:2007-08 Kantadevi Gupta, Ito-14(2)(2), 404, A Waghwadi, Mumbai Kalbadevi Mumbai ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No.Ahrpg7451P

…td. vs. ARI Ltd. [1986] 157 ITR 77 (SC) CIT v. Akshay Textile Trading & Agencies (P.) Ltd. [2008] 304 ITR 401 (confirming that there was no departure from the principles/ratio of the decision in McDowell & Co. Ltd.(supra) in UOI v. Azadi Bachao Andolan [2003] 263 ITR 706 (SC)) Twinstar Holdings Ltd.v. Dy. CIT [2003] 260 ITR 6 (Bom) It needs to be appreciated that though the Revenue has sought to impugn the transaction/s as bogus/not genuine, the issue is qua the applicability of section 68, whereby the statute itself casts a burden of proof on the assessee to satisfactorily explain the nature and source of a cre…

Capgemeni Business Services (I) Ltd, Mumbai vs. Asst CIT 1(2), Mumbai

Bench: Shri D. Karunakara Rao & Shri Sanjay Gargassessment Year: 2007-08 M/S. Capgemini Business Assistant Commissioner Of Services (India) Ltd., Income Tax-1(2), Gate No.4, Unit 19, Mumbai Godrej Industries Complex, Vs. Eastern Express Highway, Vikhroli (East), Mumbai – 400 093 Pan: Aabci 1046A (Appellant) (Respondent) Present For: Assessee By : Shri M.M. Golvala, A.R. Revenue By : Shri A.A. Khan, D.R. Date Of Hearing : 04.02.2016 Date Of Pronouncement : 29.02.2016 O R D E R

…Income Tax Act as provided under section 90 of the Income Tax Act. He, in this respect, has relied upon the 14 M/s. Capgemini Business Services (India) Ltd. decision of the Hon’ble Supreme Court in the case of “Union of India vs. Azadi Bachao Andolan” (2003) 263 ITR 607. 15. We have considered the rival contentions of the Ld. Representatives in this respect. We have also gone through the relevant definitions as provided under the DTAA and under the Income Tax Act. So far as the definition of royalty as provided under section 9(1)(vi)of The Income Tax Act is concerned, the relevant part of the said provision is r…

Galatea Ltd, Mumbai vs. DCIT It RG 2(3)(2), Mumbai

In the result, appeal may be treated as partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Taneja

…hat in case provisions of the Act are more burdensome then the provisions of the Act would not apply and the assessee would be governed by the provisions of DTAA. Hon'ble Delhi High Court followed the judgment of Hon'ble Supreme Court in Azadi Bachao Andolan, 263 ITR 706 (SC), wherein it was laid down that in case of conflict, the provisions of DTAA would override the statutory provisions of the Act so long as these are more beneficial to the assessee. It was further held by the Hon'ble High Court that in the absence of any corresponding amendment in DTAA, there was no need to examine effect of subsequent amendme…

DDIT(It) 1(1), Mumbai vs. Accordis Beheer B.V, Mumbai

In the result, the appeal of the assessee and the appeal of the revenue are dismissed

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.4688/Mum/2010 (ननधधायण वषा / Assessment Year:2006-07) M/S Accordis Beheer B V बनाम/ Director Of Income Tax Officer (As Successors To M/S Accordis (International Taxation)-1(1), Vs. Overseas Investment B V), Scindia House, C/O Bansi S Mehta & Co., Ballard Pier, 11/13, Bootawala Building, Mumbai-400038 2Nd Floor, Hornimum Circle, Mumbai-400001 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

…t rendered in the case of McDowell & Co. (1985)(154 ITR 148). The assessee takes objection to this observation of the Ld CIT(A) by placing reliance on the decision of Hon‟ble Supreme Court rendered in the case of Union of India Vs. Azadi Bachao Andolan (2003)(263 ITR 706). We notice that the assessee, in the instant case, is pleading for relief on the basis of its own interpretation of Article 13(5) of the DTAA. The fact that it has tendered the shares to the M/s Century Enka Ltd under a scheme of arrangement approved by Hon‟ble Calcutta High Court is not disputed. Hence we do not see any colourable device in the…