United Hotels Ltd. v. ITO

2 SOT 267Income Tax Appellate Tribunal2005#17137 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Judgments citing United Hotels Ltd. v. ITO

Cole Parmer India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax 15(1)(2), Mumbai

Accordingly grounds are allowed

ITA 957/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Sept 2019AY 2014-15

Bench: Shri S. Rifaur Rahman, Am & Shri Ram Lal Negi, Jm आयकरअपीलसं./ I.T.A. No. 957/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2014-15)

For Respondent: Shri Vijay Kumar Jaiswal
Section 143(2)Section 40

…yment of the assessee and payment for any services rendered by GAIL and HPCL. 12 In our opinion such payment cannot be considered as payment towards work executed by GAIL and HPCL in the course of work contract. In the case of United Hotels Ltd, v ITG [20Q5] 2 SOT 267 (Delhi] under similar circumstances, the ITAT, Delhi has held that reimbursement of salary to the deputed personnel would not attract deduction of tax at source. We find that these decisions are squarely cover the issue on appeal. 13. Respectfully the flowing the decision of the Co-ordinate bench, we delete the addition made by the AO u/s 40(a)(ia)…

Morgan Stanley Asia ( Singapore) Pte., Mumbai vs. DDIT I(It) 4(1), Mumbai

In the result, the appeals of the assessee are party allowed

ITA 4365/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…ational Inc. Hon'ble Hyderabad ITAT in a case of reimbursement of expenses for providing consultancy services has held that such reimbursement of expenses is not taxable under India USA treaty and also under the Act. In case of United Hotels Ltd. v. ITO[2005] 2 SOT 267 (Delhi), the Hon'ble ITAT, Mumbai has considered the scope of fees for technical services and payment of salary to the employees on deputation for rendering various professional services, such as accounting, engineering etc. and has held that payment of salary to the employees on under section 9(1) (vii) of the Act. 4.10 Similar view has been take…

Morgan Stanley Asia ( Sinapore) Ptc., Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, the appeals of the assessee are party allowed

ITA 8595/MUM/2010[2006-07]Status: DisposedITAT Mumbai06 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…ational Inc. Hon'ble Hyderabad ITAT in a case of reimbursement of expenses for providing consultancy services has held that such reimbursement of expenses is not taxable under India USA treaty and also under the Act. In case of United Hotels Ltd. v. ITO[2005] 2 SOT 267 (Delhi), the Hon'ble ITAT, Mumbai has considered the scope of fees for technical services and payment of salary to the employees on deputation for rendering various professional services, such as accounting, engineering etc. and has held that payment of salary to the employees on under section 9(1) (vii) of the Act. 4.10 Similar view has been take…

M/S.Us Technology Resources P. Ltd, Trivandrum vs. The DCIT, Trivandrum

In the result, the appeal for assessment year 2011-2012

ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

…ces Pvt.Ltd. Assessee and payment for any services rendered by GAIL and HPCL. 12. In our opinion such payment cannot be considered as payment towards work executed by GAIL and HPCL in the course of work contract. In the Case of United Hotels Ltd. v ITO [2005] 2 SOT 267 (Delhi) under similar circumstances, the IT A T, Delhi has held that reimbursement of salary to the deputed personnel would not attract deduction of tax at source. We find that these decisions are squarely cover the issue on appeal. In the following cases it has been held that reimbursement of expenses are not subject to tax deduction at source. Th…

M/S.Us Technology Resources P. Ltd, Trivandrum vs. The ACIT, Trivandrum

In the result, the appeal for assessment year 2011-2012

ITA 134/COCH/2016[2011-12]Status: DisposedITAT Cochin11 May 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)

…ces Pvt.Ltd. Assessee and payment for any services rendered by GAIL and HPCL. 12. In our opinion such payment cannot be considered as payment towards work executed by GAIL and HPCL in the course of work contract. In the Case of United Hotels Ltd. v ITO [2005] 2 SOT 267 (Delhi) under similar circumstances, the IT A T, Delhi has held that reimbursement of salary to the deputed personnel would not attract deduction of tax at source. We find that these decisions are squarely cover the issue on appeal. In the following cases it has been held that reimbursement of expenses are not subject to tax deduction at source. Th…

United Hotels Ltd. v. ITO (2 SOT 267) — Cited in 5 Judgments | BharatTax