Vijay Ship Breaking Corporation and Others v. CIT

314 ITR 309Supreme Court of India2009#1289 most cited

What is Vijay Ship Breaking Corporation and Others v. CIT authority for?

The obligation to deduct tax at source under Section 195 for payments to non-residents arises only when the sum is chargeable to tax in India. If the income is not assessable to tax in India, there is no requirement to deduct tax at source.

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

Vijay Ship Breaking Corporation v CIT · 314 ITR 309 · SC 2009 · Section 195 · Section 40(a)(i) · Section 9 · TDS on payments to non-residents · sum chargeable to tax in India · income assessable in India · disallowance for non-deduction of TDS · tax at source obligation · non-resident income taxability

Sections most often in play

Section 195Section 250Section 40(a)(i)Section 9
Read the full judgment

Issues it is cited on

section 195section 40(a)(i)section 9(1)section 40(a)section 19non-residentdouble taxationsection 40section 10companypersonindia

Judgments citing Vijay Ship Breaking Corporation and Others v. CIT

Asst. CIT 23 (1), Mumbai vs. M/S Ai Quresh Exports, Mumbai

In the result, the appeal filed by the revenue is hereby ordered to be dismissed

ITA 6261/MUM/2019[2016-17]Status: DisposedITAT Mumbai16 Dec 2021AY 2016-17

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.6261/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2016-17) & आयकर अपील सं/ I.T.A. No.6262/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) Acit-23(1) बिधम/ M/S. Ali Quresh Exports Room No.113, 1St Floor, 310, Rizvi Chambers, Hill Vs. Matru Mandir, Grant Road, Road, Bandra (West), Mumbai-400007. Mumbai-400050. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aadfa1292M (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri S. S. Iyengar (Sr. Dr) Assessee By: Shri Rizwan Hussain Katolwala सुनवाई की तारीख / Date Of Hearing: 28/09/2021 घोषणा की तारीख /Date Of Pronouncement: 16/12/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Above Mentioned Appeals Have Been Filed By The Revenue Against The Order Dated 31.07.2019 Passed By The Commissioner Of Income Tax (Appeals)-32, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys. 2016-17 & 2015-16 Respectively.

For Appellant: Shri Rizwan Hussain KatolwalaFor Respondent: Shri S. S. Iyengar (Sr. DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9Section 9(1)(vii)Section 9(2)

…ng receipt, the whole or part of which is liable to tax, in India. The payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See: Vijay Ship Breaking Corpn. v. CIT (2009) 314 ITR 309 (SC}].” A.Y.2016-17 & 2015-16 5.2.1 The AO has relied on the decision of Hon‟ble High Court of Karnataka in the case of Samsung Electronics Co. Ltd 185 Taxman 313, which had relied on the Apex Court decision in the case of Transmission Corpn. of A.P. Ltd. In this regard, I find that the said decision has been reversed by the Hon‟ble Supreme Court…

DCIT, Circle-17(2), Hyderabad vs. Vijai Electricals Limited, Hyderabad

ITA 1692/HYD/2016[2009-10]Status: DisposedITAT Hyderabad11 May 2021AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing) Dy. Commissioner Of Income Tax, Circle 17(2), Hyderabad. …..Appellant. Vs. M/S. Vijay Electricals Limited, 6-3-648/1 & 2,Rajbhavan Road, Hyderabad-500 082. …..Respondent. Pan Aaacv 7259B M/S. Vijay Electricals Limited, 6-3-648/1 & 2,Rajbhavan Road, Hyderabad-500 082. …..Appellant. Vs. Dy. Commissioner Of Income Tax, Circle 17(2), Hyderabad. …..Respondent.

For Appellant: Shri S. Rama RaoFor Respondent: Shri Sunil Kumar Pandey (D.R.)
Section 143(3)Section 195Section 40Section 92C(2)

…the issue of interest amounting to Rs.5,63,43,083/ - paid on foreign supplier bills without making TDS. 2. The Ld. CIT(A) erred in law in ignoring the decision of the Hon'ble Supreme Court in the case of Vijay Shipping Corporation & Others vs. CIT, Ahmedabad 314 ITR 309, decision of the Hon'ble Gujarat High Court I the case of CIT vs. Vijay Ship Breaking Corporation 261 ITR 113 and decision of the Hon'ble Madras High Court in the case of CIT vs. India Pistons Ltd. (Madras) 282 ITR 632 which are in favour of the Revenue on the similar issue. 3. The Learned ClT(A) erred in not appreciating the fact that the Depar…

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…but the said provisions also apply to gross sums, the whole of which may not be income or profits in the hands of the recipient, such as payment to contractors and sub-contractors.” 3.51 The decision of Supreme Court in Vijay Ship Breaking Corp. v CIT [2009] 314 ITR 309 is an authority for the proposition that income exempt from tax is not liable for deduction of tax at source under section 195. Following are some of the decisions wherein it has been held that income exempt from tax is not liable for deduction of tax at source. Jagannath Temple Managing Committee vs. CIT [2008] 299 ITR 56 (Ori) – SLP dismissed […

Engineering Analysis Centre of Excellence Private Limited vs. The Commissioner of Income Tax

C.A. No.-008733-008734 - 2018Supreme Court02 Mar 2021

Bench: HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOS. 8733-8734 OF 2018 ENGINEERING ANALYSIS CENTRE OF EXCELLENCE PRIVATE LIMITED …APPELLANT Versus THE COMMISSIONER OF INCOME …RESPONDENTS TAX & ANR. WITH CIVIL APPEAL NOS. 8735-8736 OF 2018 CIVIL APPEAL NOS. 8737-8941 OF 2018 CIVIL APPEAL NOS. 8942-8947 OF 2018 CIVIL APPEAL NOS. 8950-8953 OF 2018 CIVIL APPEAL NOS. 8948-8949 OF 2018 CIVIL APPEAL NO. 4419 OF 2012 CIVIL APPEAL NO. 4420 OF 2012 CIVIL APPEAL NO. 10114 OF 2013 CIVIL APPEAL NO. 10097 OF 2013 CIVIL…

M/S Modern Threads (India) Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-6, Jaipur

In the result, both the appeals filed by the assessee are allowed

ITA 199/JPR/2019[2015-16]Status: DisposedITAT Jaipur15 Feb 2021AY 2015-16
For Appellant: Shri Madhukar Garg (CA)For Respondent: Smt. Runi Pal (JCIT)
Section 195Section 195(1)Section 245R(2)Section 40

…ted at source and reliance was placed on the decision of Supreme Court in the case of G.E.(India) Technology Centre (P) Limited vs. CIT reported in 327 ITR 456 as well as another decision of Supreme Court in the case of Vijay Ship Breaking Corporation vs. CIT 314 ITR 309. The assessee had also relied on number of cases of various High Courts in which it was held that no tax was required to be deducted at source in respect of payment of commission to non- resident agents. The assessee had also filed complete details of commission paid as well as certificate from the payees that commission received by them was in t…

Modern Threads (India) Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, both the appeals filed by the assessee are allowed

ITA 198/JPR/2019[2014-15]Status: DisposedITAT Jaipur15 Feb 2021AY 2014-15
For Appellant: Shri Madhukar Garg (CA)For Respondent: Smt. Runi Pal (JCIT)
Section 195Section 195(1)Section 245R(2)Section 40

…ted at source and reliance was placed on the decision of Supreme Court in the case of G.E.(India) Technology Centre (P) Limited vs. CIT reported in 327 ITR 456 as well as another decision of Supreme Court in the case of Vijay Ship Breaking Corporation vs. CIT 314 ITR 309. The assessee had also relied on number of cases of various High Courts in which it was held that no tax was required to be deducted at source in respect of payment of commission to non- resident agents. The assessee had also filed complete details of commission paid as well as certificate from the payees that commission received by them was in t…

Kapoor Watch Company Pvt Ltd, New Delhi vs. ACIT Cirlce-75(1), New Delhi

Appeal of the assessee is allowed

ITA 889/DEL/2020[2011-12]Status: DisposedITAT Delhi05 Jan 2021AY 2011-12

Bench: Shri O. P. Kant & Ms Suchitra Kamblei.T.A. No. 889/Del/2020 (A.Y 2011-12) (Through Video Conferencing) Kapoor Watch Company Pvt. Ltd. Vs Acit G-7, South Extension, Part-1, Circle-75(1) New Delhi New Delhi Aaack3885A (Respondent) (Appellant) Appellant By Sh. Gautam Jain, Adv & Sh. Lalit Mohan, Ca Respondent By Sh. Sohail Malik, Sr. Dr

Section 133ASection 194Section 194CSection 201Section 201(1)Section 201(3)

…has to be deducted depend on nature receipt of payee/recipient from whose payment TDS to be deducted. The Ld. AR relied upon the following decisions: i) GE India Technology Centre (P) Ltd. vs. CIT 327 ITR 456 (SC) ii) Vijay Ship Breaking Corpn. & Ors. Vs. CIT 314 ITR 309 (SC) The Ld. AR further submitted that nature of payment in hands of payer is not deciding/relevant factor for deciding nature of receipt in hands of recipient. In this regard reliance is placed on judgment of the Hon’ble Apex Court in case of Empire Jute Co. Ltd. vs. CIT 124 ITR 1 by the Ld. AR. 6. The Ld. DR relied upon the order u/s 201(1)/2…

DCIT- 11 (3)(1), Mumbai vs. Total Oil India Pvt. Ltd., Mumbai

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

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…, the whole or part of which is liable to tax in India. The payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

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

ITA 245/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…, the whole or part of which is liable to tax in India. The payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

ACIT Cir 11(3)(1), Mumbai vs. Total Oil India P. Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2128/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…liable to tax in India. The M/s. Total Oil India Pvt. Ltd., payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

Asst CIT Range 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 2127/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…liable to tax in India. The M/s. Total Oil India Pvt. Ltd., payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1878/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…liable to tax in India. The M/s. Total Oil India Pvt. Ltd., payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

ITA 1877/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

For Appellant: Shri Niraj ShethFor Respondent: Shri Avaneesh Tiwari
Section 195Section 234DSection 40Section 9(1)(vii)

…liable to tax in India. The M/s. Total Oil India Pvt. Ltd., payer is bound to deduct TAS only if the tax is assessable in India. If tax is not so assessable, there is no question of TAS being deducted. [See : Vijay Ship Breaking Corporation and Others Vs. CIT 314 ITR 309] One more aspect needs to be highlighted. Section 195 falls in Chapter XVII which deals with collection and recovery. Chapter XVII-B deals with deduction at source by the payer. On analysis of various provisions of Chapter XVII one finds use of different expressions, however, the expression "sum chargeable under the provisions of the Act" is used…

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 933/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Oct 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

For Appellant: Mr. F.B. AndhyarujinaFor Respondent: Mr. B.B. Rajendra Prasad, CIT-DR
Section 133ASection 194CSection 201Section 201(1)Section 7

…uding that there is no element of income arising from the reimbursement of the face value of the vouchers made by the appellant to Sodexo SVC India Pvt. Ltd. the affiliates, the Ld. counsel rely on the decision in Vijay Ship Breaking Corporation v. CIT [2009] 314 ITR 309 (SC), GE India Technology Centre P. Ltd. v. CIT [2010] 327 ITR 456 (SC), DIT (Int. Tax.) v. A.P. Moller Maersk A/S [2017] 392 ITR 186 (SC), CIT v. Industrial Engineering Projects P. Ltd. [1993] 202 ITR 1014 (Del), CIT v. DLF Commercial Projects Corporation [2015] 379 ITR 538 (Del), ADIT (IT) v. Wizcraft International Entertainment P. Ltd. [2011]…

Dy. Commissioner of Income Tax, Circle.1(1)(1)., Ahmedabad vs. M/S.Burt Hill Design Pvt. Ltd.(Now Stantec Consulting Pvt. Ltd.), Ahmedabad

In the result, the appeal of the Assessing Officer is dismissed

ITA 2104/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad11 Jul 2019AY 2010-11
Section 143(3)Section 192Section 195Section 40

…ITA Nos. 1954 & 2104/Ahd/2015 DCIT Vs. Burt Hill Design P Ltd & vice versa Assessment year: 2010-11 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH ‘D’, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] Assessment year: - 2010-11 Burt, Hill Design Private Limited .........………...……………..Appellant (Now known as Stantec Consulting Pvt Ltd) 71-72, Titanium Corporate Street, Opp. Prahladnagar Garden, Satellite Ahmedabad – 380 015 [PAN : AADCB 0953 H] Vs Deputy Commissioner of Income-tax .......……………..…........Respondent Circle-1, Ahmedabad Assessment year: - 2010-11…

Burt Hill Design Pvt. Ltd. ( Now Known As Stantec Consulting Pvt. Ltd. ), Ahmedabad vs. The Dy.CIT, Circle-1, Ahmedabad

In the result, the appeal of the Assessing Officer is dismissed

ITA 1954/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad11 Jul 2019AY 2010-11
Section 143(3)Section 192Section 195Section 40

…ITA Nos. 1954 & 2104/Ahd/2015 DCIT Vs. Burt Hill Design P Ltd & vice versa Assessment year: 2010-11 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH ‘D’, AHMEDABAD [Coram: Justice P P Bhatt, President, and Pramod Kumar, Vice President] Assessment year: - 2010-11 Burt, Hill Design Private Limited .........………...……………..Appellant (Now known as Stantec Consulting Pvt Ltd) 71-72, Titanium Corporate Street, Opp. Prahladnagar Garden, Satellite Ahmedabad – 380 015 [PAN : AADCB 0953 H] Vs Deputy Commissioner of Income-tax .......……………..…........Respondent Circle-1, Ahmedabad Assessment year: - 2010-11…

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

ITA 4300/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL“I” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, VP AND SHRI AMARJIT SINGH, JM I.T.A. No.4300/M/2016 (Assessment Year: 2010-11) ACIT-11(3)(1) Vs. M/s. Total Oil India Pvt. Room No. 427, Aayakar Ltd. Bhavan, M.K. Road, Mumbai- 3rd Floor, The Leela 400020. Galleria, Andheri-Kurla Road, Andheri (E), Mumbai- 400059. I.T.A. No.4135/M/2016 (Assessment Year: 2010-11) M/s. Total Oil India Pvt. Ltd. Vs. ACIT-8(3) 3rd Floor, The Leela Galleria, Aayakar Bhavan, Mumbai Andheri-Kurla Road, Andheri (E), Mumbai- 400059. स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. : AAACE2175M (Appellant) .. (Respondent)…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

ITA 4135/MUM/2016[2010-11]Status: DisposedITAT Mumbai09 Jul 2019AY 2010-11

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Niraj ShethFor Respondent: Shri S. Usmani (DR)
Section 143(1)Section 143(2)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL“I” BENCH, MUMBAI BEFORE SHRI G. S. PANNU, VP AND SHRI AMARJIT SINGH, JM I.T.A. No.4300/M/2016 (Assessment Year: 2010-11) ACIT-11(3)(1) Vs. M/s. Total Oil India Pvt. Room No. 427, Aayakar Ltd. Bhavan, M.K. Road, Mumbai- 3rd Floor, The Leela 400020. Galleria, Andheri-Kurla Road, Andheri (E), Mumbai- 400059. I.T.A. No.4135/M/2016 (Assessment Year: 2010-11) M/s. Total Oil India Pvt. Ltd. Vs. ACIT-8(3) 3rd Floor, The Leela Galleria, Aayakar Bhavan, Mumbai Andheri-Kurla Road, Andheri (E), Mumbai- 400059. स्थायीलेखासं./ जीआइआरसं./ PAN/GIR No. : AAACE2175M (Appellant) .. (Respondent)…

Assistant Commissioner of Income-Tax, Bangalore vs. M/S. Cheslind Textiles Ltd., Bangalore

In the result appeal filed by revenue stands dismissed

ITA 1639/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Jun 2019AY 2011-12

Bench: Shri J. Sudhakar Reddy & Ms. Beena Pillaiassessment Year : 2011-12

For Appellant: Shri Vipul Jain, CAFor Respondent: Shri Vikas Suryavamshi, Addl. CIT (DR)
Section 142Section 143Section 195Section 195(1)Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AND MS. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2011-12 M/s. Cheslind The Deputy Textiles Ltd., Commissioner of No. 147, 12th Main, Income Tax, Vs. 3rd Block, 11/1 & Circle 2 (1) (1), 12/1, Koramangala, Bangalore. Bangalore – 560 071. PAN: AABCC2435K APPELLANT RESPONDENT Assessee by : Shri Vipul Jain, CA Revenue by : Shri Vikas Suryavamshi, Addl. CIT (DR) Date of hearing : 04.06.2019 Date of Pronouncement : 07.06.2019 O R D E R PER MS. BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed…

M/S at & T Global Betwork Services (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of assessee in ITA No

ITA 4882/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 144C(1)Section 153Section 234B

…nce in this regard, amongst others, is pieced on the following Judicial precedents: CE India Technology Centre Private Limited 327ITR 453 (SC); Transmission Corporation of A.P. Lid 239 ITR 537 (SC); EM LiMy & Company (312 ITR 225); Ship Breaking Corporation (314 ITR 309)(SC); Accordingly, In the Instant case as well, it needs to be first established that Inter-group charges paid by AT&T GNS to AT&T CSI Inc. are chargeable to tax in the hands of AT&T CSI Inc. in India. Since AT&T CSI Inc. qualifies as a tax resident on US, taxability of the aforesaid payments in the hands of AT&T CSI Inc. in India would be gov…