Welspring Universal v. Joint Commissioner of Income-tax, Range

56 Taxmann.com 174Reported decision2015#10675 most cited

What is Welspring Universal v. Joint Commissioner of Income-tax, Range authority for?

Tax is required to be deducted at source under section 195 only if the income payable to a non-resident is chargeable to tax in India. Income is chargeable if it is received or deemed to be received, or has accrued or arisen or deemed to have accrued or arisen in India.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2026.

Also referred to as

Welspring Universal v. Joint Commissioner of Income-tax · section 195 · TDS · non-resident · income chargeable to tax in India · income deemed to have accrued or arisen · income deemed to have been received

Sections most often in play

Section 143(3)Section 40(a)(i)Section 9(1)(vii)Section 92CA(3)Section 144C(13)Section 14ASection 195Section 37(1)

Issues it is cited on

section 9(1)(vii)section 40(a)(i)section 195section 9(1)section 92ca(3)section 92casection 92csection 40(a)non-residentsection 92section 19double taxation

Judgments citing Welspring Universal v. Joint Commissioner of Income-tax, Range

Superhouse Limited, Kanpur vs. CIT, International Taxation-3, Delhi

In the result, both appeals of the assessee are allowed

ITA 356/LKW/2024[2014-15]Status: DisposedITAT Lucknow25 Feb 2026AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

For Appellant: Sh. G.C. Srivastava, Adv & Sh. KalravFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 201(1)Section 263Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘A’ BENCH, LUCKNOW BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos. 356 & 357/LKW/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet vs. The Commissioner of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi PAN: AABCS9328K (Appellant) (Respondent) Assessee by: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 03.12.2025 Date of pronouncement: 25.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been file…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

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

ITA 2110/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Feb 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, Chartered AccountantFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 14ASection 156Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2110/DEL/2022 Assessment Year 2018-19 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri, Mandi Road Vs. Tax Mehrauli Circle-4(2) New Delhi. New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Chartered Accountant Shri Pranav Yadav, Advocate Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 07 02 2024 Date of pronouncement: 16 02 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : Th…

Bhartiya International Ltd, New Delhi vs. DCIT, Circle-4(2), New Delhi

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

ITA 2109/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Jan 2024AY 2017-18

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

For Appellant: Shri Amit Goel, AdvFor Respondent: Shri Rajesh Kumar, CIT-DR
Section 143(3)Section 144BSection 144C(13)Section 14ASection 156

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I” DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.2109/DEL/2022 Assessment Year 2017-18 Bhartiya International Ltd. Dy. Commissioner of Income- E-52 New Mangla Puri Mehrauli, Vs. Tax, New Delhi. Circle-4(2), New Delhi. TAN/PAN: AAACB0728M (Appellant) (Respondent) Appellant by: Shri Amit Goel, Adv. Shri Nippun Mittal, CA Mr. Pranav Yadav, Adv. Respondent by: Shri Rajesh Kumar, CIT-DR Date of hearing: 08 11 2023 Date of pronouncement: 02 01 2024 O R D E R PER PRADIP KUMAR KEDIA-A.M. : The captioned appeal h…

Alkyl Amines Chemicals Ltd, Navi Mumbai vs. Dy CIT (OSD) 10(3), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 1019/MUM/2020[2011-12]Status: DisposedITAT Mumbai14 Jul 2022AY 2011-12

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Blem/S. Alkyl Amines Chemicals Ld., V. Dcit (Osd)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4Th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 Pan: Aaaca6783F (Appellant) (Respondent) Assessee By : Ms. Shruti Agarwal Department By : Shri Mehul Jain

For Appellant: Ms. Shruti AgarwalFor Respondent: Shri Mehul Jain
Section 10Section 143(1)Section 143(2)Section 14ASection 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, HON'BLE JUDICIAL MEMBER M/s. Alkyl Amines Chemicals Ld., v. DCIT (OSD)-10(3) 401-407, Nirman Vyapar Kendra Room No. 517, 4th Floor Plot No. 10, Sector – 17 Aayakar Bhavan, M.K. Road Vashi, Navi Mumbai – 400703 Mumbai - 400020 PAN: AAACA6783F (Appellant) (Respondent) Assessee by : Ms. Shruti Agarwal Department by : Shri Mehul Jain Date of Hearing : 07.06.2022 Date of Pronouncement : 14.07.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee ag…

Hemera India Pvt. Ltd., Delhi vs. DCIT, Circle- 11(1), New Delhi

ITA 3092/DEL/2019[2012-13]Status: DisposedITAT Delhi13 Jun 2022AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmam/S. Hemera India Pvt. Ltd. Vs. Dcit, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 Pan No. Aacch0915L (Appellant) (Respondent)

Section 143(3)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER M/s. Hemera India Pvt. Ltd. Vs. DCIT, B-9/6991, Vasant Kunj Circle 11(1), Vasant Vihar, New Delhi Delhi-110070 PAN No. AACCH0915L (APPELLANT) (RESPONDENT) Assessee by Sh. Ranjan Chopra, FCA Revenue by Shri Tufail Tahir, Sr. DR Date of hearing: 01.06.2022 Date of Pronouncement: 13.06.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has come in appeal against order dated 29.01.2019 in appeal no. 120/18-19/CIT(A)-22, New Delhi for the assessment year 2012- 13…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

The ACIT, Bharuch Circle, Bharuch vs. M/S. Ramdev Chemical Industries, Ankleshwar

In the result, the appeal of the Revenue is dismissed

ITA 2999/AHD/2014[2010-11]Status: DisposedITAT Surat15 Oct 2018AY 2010-11

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/S. Ramdev Chemical Of Income Tax, Bharuch Industries, 3441-B, Gidc, Circle - Bharuch Industrial Estate Ankleshwar Pan: Aacfr3839A अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 195Section 40Section 5Section 9Section 9(1)(i)

…ACIT-2 Bharuch v. Ramdev Chemical Industries /I.T.A. No.2999/Ahd/2014/A.Y.:10-11 Page 1 of 10 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 2999/Ahd/2014 िनधा"रण वष"/A.Y.:2010-11 Assistant Commissioner Vs. M/s. Ramdev Chemical of Income Tax, Bharuch Industries, 3441-B, GIDC, Circle - Bharuch Industrial Estate Ankleshwar PAN: AACFR3839A अपीलाथ" Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by Shri Mukund…

Kgl Network (P) Ltd., Delhi vs. ACIT, Circle- 14(2), New Delhi

ITA 301/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Jul 2018AY 2014-15

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Shri Priyansh Jain, C.A. &For Respondent: Shri Vijay Verma, CIT-D.R
Section 234ASection 40Section 40A(3)Section 44B

…// FIT FOR PUBLICATION // A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “D” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.No.301/Del./2018 Assessment Year 2014-2015 M/s. KGL Network (P) Ltd., Delhi – 110 037. PAN AACCK8195R The ACIT, Circle-14(2), Vs C/o. M/s. RRA Tax India, New Delhi. D-28, South Extension, Part-I, New Delhi – 110 049. (Appellant) (Respondent) Shri Ashwani Taneja, Advocate, Shri Saurabh Goyal, C.A. For Assessee : Shri Priyansh Jain, C.A. & Shri Anil Sharma & Ms. M. Poorva. For Revenue : Shri Vijay Verma, CIT-D.R. Date of Heari…

M/S J K Fabrics Bangalore Pvt. Ltd., Bangalore vs. Asst.C.I.T., Bangalore

Appeal is allowed

ITA 714/BANG/2015[2008-09]Status: DisposedITAT Bangalore23 Oct 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan & Shri Jason P. Boazassessment Year : 2008-09

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Korra Meghanath Chowhan, Addl.CIT(DR)
Section 195Section 195(1)Section 2(30)Section 40Section 5(2)Section 6Section 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER Assessment year : 2008-09 M/s. J.K. Fabrics Bangalore Pvt.Ltd., Vs. The Assistant Commissioner of No.28, 28/1, 25th Cross, Income Tax, Cubbonpet, Circle 11(5), Bangalore – 560 002. Bangalore. PAN: AABCJ 6118Q APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Korra Meghanath Chowhan, Addl.CIT(DR) Date of hearing : 08.10.2015 Date of Pronouncement : 23.10.2015 O R D E R Per Asha Vijayaraghavan, Judicial Member This appeal by the…

Welspring Universal v. Joint Commissioner of Income-tax, Range (56 Taxmann.com 174) — Cited in 10 Judgments | BharatTax