“Section 5(2)”

Sarovar Hotels Pvt. Ltd., Mumbai vs. DCIT 3(3)(1), Mumbai

In the result, the appeal by the assessee is allowed for statistical purposes

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL

Draegerwerk Ag & Co.Kgaa, Mumbai vs. ACIT, Circle2(1)(2), Mumbai

In the result, appeal of the assessee is allowed

also disbursed in India. Hence, it is clear that any income arising as commission for providing corporate guarantee accrues and arises in India. Section 5(2) of the Income Tax Act provides that the total income of any previous year of a person who is a non-resident includes ... behalf of such person. Thus, it follows that the assessee being a non-resident has earned income which falls within the scope of section 5(2). While taking this view we are fortified by the decision of Delhi bench of Hon'ble ITAT in the case of Johnson Matthey Public

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Manish Vijay Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

null and void. 7. Even assuming without admitting, the scope of total income in case of a Non resident is enumerated in Section 5 (2). 8. The burden is on the revenue to prove that the income of the non-resident falls within the ambit of such section ... resident and it is accepted by both the parties. 016. A Nonresident is chargeable to tax in India only income falls under Section 5(2) of the Act. Accordingly, he is chargeable to tax only if the income is received or accrues or arises in India or deemed

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Manish Vijay Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

null and void. 7. Even assuming without admitting, the scope of total income in case of a Non resident is enumerated in Section 5 (2). 8. The burden is on the revenue to prove that the income of the non-resident falls within the ambit of such section ... resident and it is accepted by both the parties. 016. A Nonresident is chargeable to tax in India only income falls under Section 5(2) of the Act. Accordingly, he is chargeable to tax only if the income is received or accrues or arises in India or deemed

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Urvi Manish Mehra, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

null and void. 7. Even assuming without admitting, the scope of total income in case of a Non resident is enumerated in Section 5 (2). 8. The burden is on the revenue to prove that the income of the non-resident falls within the ambit of such section ... resident and it is accepted by both the parties. 016. A Nonresident is chargeable to tax in India only income falls under Section 5(2) of the Act. Accordingly, he is chargeable to tax only if the income is received or accrues or arises in India or deemed

The Dy CIT (It)-Circle-3(3)(2), Mumbai vs. Urvi Manish Mehta, Mumbai

In the result, appeals of the learned Assessing Officer and CO of the assessee for both the years are dismissed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

null and void. 7. Even assuming without admitting, the scope of total income in case of a Non resident is enumerated in Section 5 (2). 8. The burden is on the revenue to prove that the income of the non-resident falls within the ambit of such section ... resident and it is accepted by both the parties. 016. A Nonresident is chargeable to tax in India only income falls under Section 5(2) of the Act. Accordingly, he is chargeable to tax only if the income is received or accrues or arises in India or deemed

The JCIT (OSD)(It)-Circle 3(3)(2), Mumbai vs. Shri Rahul Rajnikant Parikh, Mumbai

In the result, all the appeals filed by the revenue are dismissed

dispute with regard to the fact that the status of both the assessees under the Income tax Act is “Non Resident”. Section 5(2) of the Income tax Act defines the scope of total income, i.e., the income which can be taxed in India in the hands of “non residents

The Jt.Comm of Income Tax (OSD)(It) -Circle-3(3) (2), Mumbai vs. Shri Rahul Rajnikant Parikh, Mumbai

In the result, all the appeals filed by the revenue are dismissed

dispute with regard to the fact that the status of both the assessees under the Income tax Act is “Non Resident”. Section 5(2) of the Income tax Act defines the scope of total income, i.e., the income which can be taxed in India in the hands of “non residents

The Jt Comm. of Income Tax (OSD) (It) X (OSD) (It), Mumbai vs. Shri Rahul Rajnikant Parikh, Mumbai

In the result, all the appeals filed by the revenue are dismissed

dispute with regard to the fact that the status of both the assessees under the Income tax Act is “Non Resident”. Section 5(2) of the Income tax Act defines the scope of total income, i.e., the income which can be taxed in India in the hands of “non residents

The Jt. CIT (OSD) (It) -Circle 3(3) (2), Mumbai vs. Shri Kalpesh R. Jhaveri, Mumvbai

In the result, all the appeals filed by the revenue are dismissed

dispute with regard to the fact that the status of both the assessees under the Income tax Act is “Non Resident”. Section 5(2) of the Income tax Act defines the scope of total income, i.e., the income which can be taxed in India in the hands of “non residents

The Jt Comm of Income Tax (OSD) (It) -Cir 3(3) (2), Mumbai vs. Shri Kalpesh R. Jhaveri, Mumbai

In the result, all the appeals filed by the revenue are dismissed

dispute with regard to the fact that the status of both the assessees under the Income tax Act is “Non Resident”. Section 5(2) of the Income tax Act defines the scope of total income, i.e., the income which can be taxed in India in the hands of “non residents

Dy CIT (Int.Tax)-2(1)(1), Mumbai vs. M/S Credit Suisse (Singapore) Ltd., Mumbai

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Amit Shukla, Jm & S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.762 & 761/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2016-17 & 2017-18) Dy Cit(Int.Tax)-2(1)(1) M/S. Credit Suisse (Singapore) Ltd, Room No. 1713, 17Th बिधम/ 1. Raffles Link, 03/04-01, Floor, Air India Building, Vs. South Lobby, Singapore, Nariman Point, Mumbai- Foreign, Singapore 400 021. स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccc7328N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Bharti Singh-Sr, Dr प्रत्यथीकीओरसे/Respondent By : Shri. Paras Savla/Pratik Poddar/Harsh Shah, Ld. Ar सुनवाईकीतारीख/ : 28.07.2022 Date Of Hearing घोषणाकीतारीख / : 17.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Revenue Against The Separate Impugned Order Of Even Date 25.02.2022, Passed By Ld. Cit (A) Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S. 144C For Ay 2016-17 & 2017-18. 2

outset, it is pertinent to note certain provisions of the Act, which are relevant in order to decide the issue at hand. Section 5(2) of the Act provides that the total income of a person who is non-resident includes all income from whatever source derived, which is received

Dy CIT-(Int-Taxation)-2(1)(1), Mumbai vs. M/S Credit Suisse (Singapore) Ltd, Mumbai

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Amit Shukla, Jm & S Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No.762 & 761/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2016-17 & 2017-18) Dy Cit(Int.Tax)-2(1)(1) M/S. Credit Suisse (Singapore) Ltd, Room No. 1713, 17Th बिधम/ 1. Raffles Link, 03/04-01, Floor, Air India Building, Vs. South Lobby, Singapore, Nariman Point, Mumbai- Foreign, Singapore 400 021. स्थायीलेखासं./जीआइआरसं./ Pan No. Aaccc7328N (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Ms. Bharti Singh-Sr, Dr प्रत्यथीकीओरसे/Respondent By : Shri. Paras Savla/Pratik Poddar/Harsh Shah, Ld. Ar सुनवाईकीतारीख/ : 28.07.2022 Date Of Hearing घोषणाकीतारीख / : 17.10.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Revenue Against The Separate Impugned Order Of Even Date 25.02.2022, Passed By Ld. Cit (A) Mumbai For The Quantum Of Assessment Passed U/S 143(3) R.W.S. 144C For Ay 2016-17 & 2017-18. 2

outset, it is pertinent to note certain provisions of the Act, which are relevant in order to decide the issue at hand. Section 5(2) of the Act provides that the total income of a person who is non-resident includes all income from whatever source derived, which is received

Barclays Capital Mauritius Ltd., Mumbai vs. ACIT, It 1(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.7209/मुं/2019 ("न.व. 2016-17) Barclays Capital Mauritius Limited. C/O. Srbc & Associates Llp 14Th Floor, The Ruby, 29 Senapati Bapat Marg, Dadar (West), Mumbai 400 028 Pan: Aaccb-4438-L ...... अपीलाथ" /Appellant बनाम Vs. Asstt. Commissioner Of Income Tax (It)-1(2)(1) 4Th Floor, Room No.427, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Nishant Thakkar, Advocate With Ms.Jasmin Amalsadvala & Shri Harshit Sangoi. ""तवाद" "वारा/Respondent By : S/Shri Milind S. Chavan & Nihar Samal सुनवाई क" "त"थ/ Date Of Hearing : 01/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 26/09/2022 आदेश/ Order

expression income “deemed to be received in India in such year by or on behalf of such person (i.e. nonresident)” appearing in Section 5(2)(a) will be governed by the definition assigned to expression “incomes deemed to be received in a previous year” appearing in Section 7 which deals ... behalf of, such a person- referring to a nonresident. If the interpretation canvassed by the learned counsel is to be accepted, section 5(2)(a) will become meaningless, so far as deeming fiction of receipt is concerned, for persons other than the individuals holding salaried employments in in India

Spe India Films Holding Llc, Mumbai vs. ACIT (Intl Tax) -4(2) (2), Mumbai

In the result ground no-2 raised by the assessee- is fully allowed

Bench: Shri Amit Shukla & Shri Gagan Goyalspe India Films Holding Llc C/O, Deloitte Haskins & Sells Llp One International Centre, Tower No.3, 27Th Floor-32Nd Floor, Senapati Bapat Marg, Elphinstone Road (W), Mumbai-400013. Pan: Aaocs1827L ...... Appellant Vs. Acit (International Taxation)-4(2)(2) 16Th Floor, Air India Building, Narimaon Point, Mumbai-400021. ..... Respondent Appellant By : Sh. P.J. Pardiwala/Paras Savla Respondent By : Sh. A.K. Keshari Date Of Hearing : 27/06/2022 Date Of Pronouncement : 21/09/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, Mumbai [Hereinafter Referred To As [‘Drp’] Dated 06.01.2022 For The Assessment Year (Ay) 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: “The Appellant, Objects To The Order Dated 19 January 2022 Passed Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 (Act) Passed By The Learned Assistant Commissioner Of Income-Tax (International Taxation) - 4(2)(2), Mumbai

prescribed by the Tax Treaty, so as to determine the tax liability in the domestic jurisdiction. Applicability of the provisions of domestic law Section 5(2) of the Act outlines the scope of total income in the case of a non- resident as all income derived from any source during ... evident that the payments to be made on account of distribution/ exhibition of the films in India clearly fall within the purview of section 5(2) of the Act. 12 ITA No. 457 Mum 2022-SPE India Films Holding LLC Having held that the substantive provisions of section 5(2

DCIT (It) 3(2) (1), Mumbai vs. M/S. Marriott International Design & Construction Services Inc., Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

income with the foreign company had received in India or an income which had accrued to the foreign company within the meaning of section 5(2) of the Act and that the sum paid to the foreign company at London for technical advice given from London could not be attributed