“Section 6(3)(ii)”

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

That the Ld. Assessing Officer misdirected himself by alleging 'Place of Effective Management' (POEM) in India, whereas the unamended section 6(3)(ii) applied for A.Y. 2015-16, thereby rendering the action of the Ld. Assessing Officer ultra vires to the provisions of the Act. 3. That the Appellant company

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

That the Ld. Assessing Officer misdirected himself by alleging 'Place of Effective Management' (POEM) in India, whereas the unamended section 6(3)(ii) applied for A.Y. 2015-16, thereby rendering the action of the Ld. Assessing Officer ultra vires to the provisions of the Act. 3. That the Appellant company

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. NEWBURY HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. EICR (CYPRUS) LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. EICR (CYPRUS) LTD., NEW DELHI

Revenue challenged the action of the\nLd. CIT(A) in holding that assessee is not a resident in terms of\nprovisions of Section 6(3)(ii) of the Act for the purpose of tax liability\nand further challenged the action of the Ld. CIT(A) in setting aside the\nassessment ... India. The learned\nCIT(A) faulted the findings of the AO to treat the Assessee as a\nresident in terms of provision of Section 6(3)(ii) of the Act.\n3.6 The Revenue being aggrieved by the orders passed by the\nlearned CIT(A) preferred appeals in respect

DCIT, NEW DELHI vs. BENNETT WILLIAMSON ENGINEERS LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Revenue challenged the action of the\nLd. CIT(A) in holding that assessee is not a resident in terms of\nprovisions of Section 6(3) (ii) of the Act for the purpose of tax liability\nand further challenged the action of the Ld. CIT(A) in setting aside the\nassessment ... India. The learned\nCIT(A) faulted the findings of the AO to treat the Assessee as a\nresident in terms of provision of Section 6(3)(ii) of the Act.\n\n3.6 The Revenue being aggrieved by the orders passed by the\nlearned CIT(A) preferred appeals in respect

DCIT, NEW DELHI vs. BENNETT WILLIAMSON ENGINEERS LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. GAINWAY HOLDINGS LTD., NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. GYNIA HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. GYNIA HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. GYNIA HOLDING LTD., NEW DELHI

In the result, the appeals of the Revenue in ITA Nos

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

DCIT, NEW DELHI vs. FOCUSOIL INC., NEW DELHI

In the result, the appeal of the Revenue in ITA No

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Vs Focusoil Inc. Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aaccf3908K Appellant Respondent

Appeals) has erred in law as well as on facts in holding that assessee company is not resident in terms of provisions under section 6(3)(ii) of the 1.T. Act for the purpose of tax liability whereas on the basis of seized documents/e-mails and various statements ... Revenue challenged the action of the Ld. CIT(A) in holding that assessee is not a resident in terms of provisions of Section 6(3) (ii) of the Act for the purpose of tax liability and further challenged the action of the Ld. CIT(A) in setting aside the assessment

ESSAR COMMUNICATIONS LIMITED,MAURITIUS vs. ACIT, CIRCLE-1 (2)(2), NEW DELHI

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

situated wholly in India: a. Residential status of an assessee is required to be determined every year 32. The Assessee submits that under section 6(3)(ii) of the Act (as applicable for the year under consideration), a company which is not incorporated in India is considered ... Assessee based on events and documents pertaining to earlier years which is wholly incorrect and contrary to the express provisions of section 6(3)(ii) of the Act which require that the residential status is to be ascertained basis the events pertaining to the previous year. 34. In this regard

ESSAR COM LIMITED,MAURITIUS vs. ACIT, CIRCLE 1(2)(2), NEW DELHI

situated wholly in India:\na. Residential status of an assessee is required to be determined\nevery year\n32. The Assessee submits that under section 6(3)(ii) of the Act (as applicable\nfor the year under consideration), a company which is not incorporated in\nIndia is considered ... Assessee\nbased on events and documents pertaining to earlier years which is\nwholly incorrect and contrary to the express provisions of section 6(3)(ii)\nof the Act which require that the residential status is to be ascertained\nbasis the events pertaining to the previous year.\n34. In this regard

UK PAINTS (OVERSEAS) LTD,NEW DELHI vs. ACIT CENTRAL CIRCLE-08, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

erred in law and on facts in holding that assessee company is resident in India within the meaning of section 6(3)(ii) of the Income Tax Act ignoring the vital evidences such as Board Meeting held overseas and all business activities carried out in overseas. 17. That ... making the assessment. 23. The Ld. CIT(A) failed to appreciate that all income generating activities i.e. affairs within the meaning of section 6(3)(ii) of the Income Tax Act is as also all other corresponding affairs/expenses were incurred wholly outside India and findings to the contrary are based