Union of India Vs. Azadi Bachao Andolan & Anr. 263 ITR 706, Serco BPO Pvt. Ltd. v. AAR

280 ITR 425Reported decision2006#17502 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2023.

Judgments citing Union of India Vs. Azadi Bachao Andolan & Anr. 263 ITR 706, Serco BPO Pvt. Ltd. v. AAR

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

…he 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 wrong on facts. Just because, tax exemption is provided by the resident country doesn’t give…

Sapein Funds Ltd., Mauritius vs. CIT (International Taxation) Delhi-3, New Delhi

In the result, the appeal of the assessee is allowed

ITA 976/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Jun 2023AY 2017-18

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Sh. Vizay Vasanta, CIT-DR

Section 143(3)Section 263

…the assessment year 2021-22 and subsequent assessment years. The ld. AR further relied 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 benefits being a non-resident for tax purpose because of non-fulfillment of condition of liable to tax criteria is wrong on facts. Just because, tax exemption is provided by the resident country doesn’t give an a…

Bank of India, Mumbai vs. DCIT - 2(1)(1), Mumbai

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13

Section 250Section 90Section 90nSection 91

…ubjected to tax’ are simple and easy to understand. In plain words, it means when an income is actually subjected to tax, i.e., tax is levied on the said income. Hon’ble Authority for Advance Ruling, in the case of General Electric Pension Trust In Re [(2006) 280 ITR 425 (AAR)] had, highlighting the distinction between ‘liable to tax’ and ‘subject to tax’, observed made certain important observations and emphasized that actual taxation is a sine qua non for an income being treated as having been subjected to tax. That was a case in which the AAR was dealing with a treaty requirement for ‘resident of a contract st…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 430/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)

…ble to tax' but then 'liable to tax1 is not the same thing as 'subject to tax1. Elaborating upon important difference between the scope of these two impressions, Hon'ble Authority for Advance Ruling, in the case of General Electric Pension Trust In Re [(2006) 280 ITR 425 (AAR)], has observed that, "It is worth pointing out that the phrase liable to tax' in para 1 and the phrase 'subject to tax' in proviso {b) are not synonymous. If both were to be read as synonymous, proviso (b) would become otiose". There cannot be any dispute on this proposition that 'liable to tax' is not the same thing as 'subject to tax', A…

Iss Shipping India Pvt. Ltd., (As Agent for Maersk Tankers Singapore Pte. Ltd., Singapore), Navi Mumbai vs. Dy. Commr. of Income Tax ( International Taxation), Rajkot

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 429/RJT/2018[2017-18]Status: DisposedITAT Rajkot21 Nov 2019AY 2017-18

For Appellant: Shri Porus Kaka, A.RFor Respondent: Shri Jitendra Kumar, CIT-D.R

Section 172(3)Section 172(4)