Welspring Universal v. JCIT

153 ITD 496Income Tax Appellate Tribunal2015#22734 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 9(1)(vii)section 40(a)(i)fees for technical servicespermanent establishmentsection 195section 9(1)non-residentsection 19prescribedpersonindiabusiness

Judgments citing Welspring Universal v. JCIT

Hindustan Epc Company Ltd., New Delhi vs. ACIT, Circle- 11(2), New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 7112/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

…tax for them in India in terms of section 5(2) or section 9(1) of the Act as the commission does not accrue or arise in India. This issue is no longer res integra in view of the decision of Delhi Tribunal in the case of Welspring Universal vs JCIT reported in 153 ITD 496 (Delhi Trib.) dated 12.1.2015. The essence of the arguments advanced by the ld.DR before us is also addressed in the said decision by the Delhi Tribunal. The relevant operative portion of the said decision is reproduced hereunder:- “3. We have heard the rival submissions and perused the relevant material on record. There is no dispute on the fact…

ACIT, Circle- 11(2), New Delhi vs. Hindustan Epc Company Ltd., New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 6985/DEL/2019[2016-17]Status: DisposedITAT Delhi20 Oct 2023AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganeshhindustan Epc Company Ltd, Vs. Acit, 239, Okhla Industrial Estate, Circle-11(2), Phase-Iii, New Delhi New Delhi (Appellant) (Respondent) Pan: Aafcm9606E Acit, Vs. Hindustan Epc Company Ltd, Circle-11(2), 239, Okhla Industrial Estate, New Delhi Phase-Iii, New Delhi (Appellant) (Respondent) Pan: Aafcm9606E

For Appellant: Sh. Satyen Sethi, AdvFor Respondent: Shri Vijay Vasanta, CIT DR
Section 143(3)Section 14A

…tax for them in India in terms of section 5(2) or section 9(1) of the Act as the commission does not accrue or arise in India. This issue is no longer res integra in view of the decision of Delhi Tribunal in the case of Welspring Universal vs JCIT reported in 153 ITD 496 (Delhi Trib.) dated 12.1.2015. The essence of the arguments advanced by the ld.DR before us is also addressed in the said decision by the Delhi Tribunal. The relevant operative portion of the said decision is reproduced hereunder:- “3. We have heard the rival submissions and perused the relevant material on record. There is no dispute on the fact…

ACIT, New Delhi vs. M/S Alnoor Exports, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 4595/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Jul 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumarआ.अ.सं/.I.T.A No. 4595/Del/2015 िनधा"रणवष"/Assessment Year: 2011-12 Acit, M/S. Alnoor Exports, बनाम C/O. M/S. Rohit Malik & Vs. Associates, Circle : 32 (1) 1403, Chiranjeev Tower, New Delhi. 43 - Nehru Place, New Delhi – 110 019. Pan No. Aacfa2599N अपीलाथ"/ Appellant ""यथ"/ Respondent

For Appellant: Advocate
Section 195

…ng Officer. I.T.A. No. 4595/Del/2015 6. The ld. Counsel for the assessee relied on the order of the ld. CIT (Appeals). He also placed reliance on the decision of the Delhi Bench of the Tribunal in the case of Welspring Universal Vs. JCIT reported in [(2015) 153 ITD 496] wherein it has been held that commission paid by the assessee to non-resident agents for procuring export orders was not chargeable to tax in the hands of the assessee. Assessee was not liable to deduct tax at source. The ld. Counsel also placed reliance on the decision of the Hon’ble Delhi High Court in the case of DIT (International Taxation)…

Welspring Universal v. JCIT (153 ITD 496) — Cited in 3 Judgments | BharatTax