Section 5(2)(b) — 80 case laws

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1223/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

India), and makes full and final payment to the applicant in India" and that "the commission income would, therefore, be taxable under section 5(2)(b) read with section 9(i)(i) of the Act". The Authority for Advance Ruling also held that "the fact that the agent renders services ... section 9(1)(i), and, in effect, outside the ambit of income ’deemed to accrue or arise in India’for the purpose of Section 5(2)(b). The point of time when commission agent’s right to receive the commission fructifies is irrelevant to decide the scope of Explanation

DCIT, Circle-8(1), Kolkata vs. Itc Limited, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1222/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

India), and makes full and final payment to the applicant in India" and that "the commission income would, therefore, be taxable under section 5(2)(b) read with section 9(i)(i) of the Act". The Authority for Advance Ruling also held that "the fact that the agent renders services ... section 9(1)(i), and, in effect, outside the ambit of income ’deemed to accrue or arise in India’for the purpose of Section 5(2)(b). The point of time when commission agent’s right to receive the commission fructifies is irrelevant to decide the scope of Explanation

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1166/KOL/2017[2011-12]Status: DisposedITAT Kolkata10 May 2024AY 2011-12

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

India), and makes full and final payment to the applicant in India" and that "the commission income would, therefore, be taxable under section 5(2)(b) read with section 9(i)(i) of the Act". The Authority for Advance Ruling also held that "the fact that the agent renders services ... section 9(1)(i), and, in effect, outside the ambit of income ’deemed to accrue or arise in India’for the purpose of Section 5(2)(b). The point of time when commission agent’s right to receive the commission fructifies is irrelevant to decide the scope of Explanation

Itc Limited, Kolkata vs. ACIT, Range-8, Kolkata

In the result appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

ITA 1068/KOL/2017[2010-11]Status: DisposedITAT Kolkata10 May 2024AY 2010-11

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 143(1)Section 37

India), and makes full and final payment to the applicant in India" and that "the commission income would, therefore, be taxable under section 5(2)(b) read with section 9(i)(i) of the Act". The Authority for Advance Ruling also held that "the fact that the agent renders services ... section 9(1)(i), and, in effect, outside the ambit of income ’deemed to accrue or arise in India’for the purpose of Section 5(2)(b). The point of time when commission agent’s right to receive the commission fructifies is irrelevant to decide the scope of Explanation

Firefly Energy Limited, Ahmedabad vs. The Income Tax Officer, Ward-2(1)(3), Ahmedabad

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

ITA 2871/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad28 Mar 2024AY 2012-13

Bench: Shri Waseem Ahmed & Shri Tr Senthil Kumarआयकरअपीलसं./Ita No. 2871/Ahd/2016 धििाधरणवरध/Asstt. Year: 2012-2013 Firefly Energy Limited, Income Tax Officer, 14. Pahelgaon Bunglow, Vs. Ward-2(1)(3), Judges Bungalow Road, Ahmedabad. Vastrapura, Ahmedabad. C/O. Mehta Lodha & Co. Chartered Accountants, 105, Sakar-1, Near Gandhi Gram Rly. Station, Ashram Road, Ahmedabad-380009. Pan: Aabca6692E

For Appellant: Shri PD Shah, ARFor Respondent: Shri Kamlesh Makwana, CIT. DR

Section 143(2)Section 68

आयकरअपीलीयअधिकरण, अहमदाबादनयायपीी IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ C’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI TR

Shri Arindam Dasgupta., Kolkata vs. ACIT, It-1(1), Kolkata.

In the result, appeal of the assessee is allowed

ITA 1127/KOL/2023[2014-15]Status: DisposedITAT Kolkata20 Feb 2024AY 2014-15

Bench: Shri Rajesh Kumar]

Section 143(3)Section 5(2)Section 5(2)(b)Section 6

resident u/s 6 of the Act then the scope of the taxable income is in the hands of assessee would be as per Section 5(2)(b) of the Act. In the present case also the assessee undisputedly is a non-resident and therefore the salary received by the assessee

Hcl Technologies Italy S.P.A, Italy vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)