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“liable to tax”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(29A)2,645 judgments

The decision most relied on for liable to tax is DIT v. NGC Network Asia LLC (313 ITR 187), cited in 144 judgments on BharatTax.

Leading authorities on liable to tax

DIT v. NGC Network Asia LLC
313 ITR 187 · 2009 · High Court
144
citing judgments

Where a duty is cast on the payer to deduct and pay tax at source under Section 195, the payee-assessee cannot be levied interest under Section 234B for failure to pay advance tax if the payer defaults on its TDS obligation. This principle may also extend to interest under Section 234C.

CIT v. Nestle India Ltd.
14 Taxmann 99 · 1983 · High Court
125
citing judgments

Club entrance fees, if incurred wholly and exclusively for business purposes, are allowable as revenue expenditure under Section 37(1). Furthermore, an order holding a deductor liable for TDS defaults under Section 201 must be preceded by an inquiry into the deductee's actual tax payment.

CIT v. Karnataka Power Corporation
247 ITR 268 · 2001 · Supreme Court
124
citing judgments

Income earned during the project construction stage, which has a direct nexus or is inextricably linked to the project's setting up, constitutes a capital receipt not liable to tax and reduces the project cost.

CIT v. Rasoi Ltd.
335 ITR 438 · 2011 · High Court
107
citing judgments

Sales tax subsidies and Industrial Promotion Assistance received under the West Bengal Incentive Scheme are capital receipts and therefore not liable to tax. The ruling clarifies the inapplicability of the Sahney Steel judgment to such subsidies.

(supra), Rama Bai v. CIT
181 ITR 408 · 1990 · Supreme Court
84
citing judgments

Interest received on delayed payment or enhanced compensation awarded under compulsory acquisition is a revenue receipt and is liable to income tax.

Bank Vs. ACIT (2005) 142 Taxman 98 (Kerala) (v) CIT(TDS) v. Director, DPS
115 ITD 411 · ITAT
81
citing judgments

The case is an authority regarding the conditions under which an assessee can be held liable, and orders confirmed, under Section 201(1) of the Income-tax Act for failure to deduct tax at source (TDS). It clarifies the circumstances for deeming an assessee to be in default for non-deduction or non-payment of TDS.

CIT v. Chaphalkar Brothers
351 ITR 309 · 2013 · High Court
77
citing judgments

A subsidy or incentive provided by the government for meeting capital expenditure, to achieve a national objective or public interest, is a capital receipt and thus not liable to income tax. The nature of the subsidy is determined by applying the 'purpose test'.

CIT v. Wipro Ltd. (
70 Taxmann.com 129 · Reported
77
citing judgments

Payments are liable for deduction of tax at source when they are in the nature of royalty. The withholding tax liability can be worked out by applying a proportion to the total remittance.

Judgments citing liable to tax

Shahnaj, Near Bherudanji Well vs. Income Tax Officer, Ward-2, Income Tax Office

In the result, the appeal of the assessee is allowed

ITA 712/JODH/2024[2013-14]Status: DisposedITAT Jodhpur01 Jan 2025AY 2013-14

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 139Section 147Section 148Section 151Section 50CSection 54F

case of SinghaiRakesh Kumar (supra) observed that agricultural land situated within eight kilometers from the municipal limit, upon sale thereof, is liable to tax and underlined the principle that definition given under Income Tax Act has to be taken as correct. Thus it has to be inferred that land situated

Rahul Monal Chokshi, Ahmedabad vs. National Faceless Assessment Centre, Delhi Present Jurisdiction : the ITO, Ward-5(3)(2), Ahmedabad

In the result, the appeal filed by the Assessee is allowed for statistical purpose

ITA 1494/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad31 Dec 2024AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 147Section 148Section 54FSection 54F(4)

Revisional Authority, the Revisional Authority ought to have considered the matter instead of rejecting the petition on technical grounds. The assessee being not liable to tax, imposition of tax on her was violative of Article 265 of the Constitution of India. Thus, ld. Assessing Officer was directed to reassess ... without authority of law. Admittedly, on the basis of facts disclosed before the revisional authorities and this Court, the petitioner is not liable to tax on the capital gain. Once it is found that the petitioner has no tax lability, the respondents cannot be permitted to levy the tax

Shri Mukesh Rasiklal Shah, Ahmedabad vs. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3218/AHD/2015[1993-94]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1993-94

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

hold otherwise would be to put a premium on dishonesty and fraud. The burglar and the swindler are also liable to tax as the honest businessman and, in addition, they may also reap their deserts elsewhere (Canadian Minister of Finance V. Smith (1927 AC 193,193) In short, Income Tax

Shri Mukesh Rasiklal Shah, Ahmedabad vs. The ACIT, Circle-9, Now Circle-4(2), Ahmedabad

In the result, the appeals filed by the assessee are hereby dismissed

ITA 3217/AHD/2015[1992-93]Status: DisposedITAT Ahmedabad31 Dec 2024AY 1992-93

Bench: Dr. B.R.R. Kumar, Vice-Shri T.R. Senthil Kumar

For Appellant: Shri Mukesh R. Shah – Party in personFor Respondent: Shri Karun Kant Ojha, CIT-DR
Section 132Section 153Section 250

hold otherwise would be to put a premium on dishonesty and fraud. The burglar and the swindler are also liable to tax as the honest businessman and, in addition, they may also reap their deserts elsewhere (Canadian Minister of Finance V. Smith (1927 AC 193,193) In short, Income Tax

Janet Christine Depenning, Chennai vs. ITO, International Taxation Ward-1(1), Chennai

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 1319/CHNY/2024[2014-15]Status: DisposedITAT Chennai31 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1319, 1320, 1321, 1322 & 1323/Chny/2024 िनधा<रण वष< /Assessment Years:2014-15, 2015-16, 2016-17, 2017-18 & 2020-21 Janet Christine Depenning, The Income Tax Officer, 120, Velachery Main Road, Vs. International Taxation Ward-1(1), Guindy,Chennai – 600 032. Chennai. [Pan: Aebpd 2408L]

For Appellant: Shri Sanjeev Aditya, C.A LMFor Respondent: Smt. G. Saratha, Addl. CIT
Section 195Section 201(1)Section 9(1)(vii)Section 9(1)(viii)

deduction certificate u/s 195 cannot be the sole reason for claiming that every payment made by the assessee to foreign attorneys was not liable to tax in India. 26. In this regard, useful reference can be made to the decision of the Hon’ble Karnataka High Court in the case ... cannot be treated as an assessee in default. If in a regular assessment, an order is passed holding that the said income is liable to tax, the issue of such a certificate under the aforesaid provision would not come in the way of levying and collecting tax. However, the payer

DCIT Corporate Circle 3 (2), Chennai vs. M/S Vestas Wind Technology India Private Limited, Chennai

In the result, the appeal of the assessee & Revenue for AYs 2011-

ITA 3024/CHNY/2019[2012-13]Status: DisposedITAT Chennai31 Dec 2024AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadishit (Tp) A No.3/Chny/2018 निर्धारणवर्ष/Assessment Year: 2011-12 M/S.Vestas Wind Technology- India Pvt. Ltd., No.298, Rajiv Gandhi Salai, Sholinganallur, Chennai-600 119. [Pan: Aaaca 9274 F] (अपीलार्थी/Appellant) V. The Dy. Commissioner- Of Income Tax, Corporate Circle-3(2), Chennai. (प्रत्यर्थी/Respondent) आयकर अपीलसं./Ita No.3024/Chny/2019 निर्धारणवर्ष/Assessment Year: 2012-13 The Dy. Commissioner- Of Income Tax, Corporate Circle-3(2), Chennai. V. M/S.Vestas Wind Technology- India Pvt. Ltd., No.298, Rajiv Gandhi Salai, Sholinganallur, Chennai-600 119. [Pan: Aaaca 9274 F] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By सुनवाईकीतारीख/Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : Shri N.V.Balaji, Adv. : Shri A. Sasikumar, Cit : 08.10.2024 : 31.12.2024 It (Tp) A No.3/Chny/2018 For Ay 2011-12 &

Section 144CSection 195Section 40Section 9(1)(vii)

business profits' for the parent company and therefore in the absence of a permanent establishment ('PE') in India, the payment was not liable to tax and accordingly the disallowance made u/s 40(a)(i) of the Act was unwarranted. In light of this argument, we find that, this Tribunal ... concluded that the fees paid for so-called guarantee was in nature of 'fees for technical services' and therefore liable to tax in India. Since the assessee had failed to deduct tax on the impugned sum was held to be disallowable u/s IT (TP) A No.3/Chny/2018

Ecl Finance Limited, Mumbai vs. DCIT-Central Circle-1(1), Mumbai

In the result, the appeal filed by the assessee is allowed and the appeal filed by the revenue is dismissed

ITA 5283/MUM/2024[2017-18]Status: DisposedITAT Mumbai31 Dec 2024AY 2017-18

Bench: Shri Anikesh Banerjeeand Miss Padmavathy S.- A.Y. 2017-18 - A.Y. 2020-21

For Appellant: Shri Ravikant PathakFor Respondent: Shri Lieder Panicker, SR DR
Section 115JSection 142(1)Section 143(3)Section 14ASection 250

these shares / securities by way of indirect and interest expenses fall within the ambit of Sec.14A r.w.r.8D, since the section 14A is otherwise liable to tax. The intent behind enactment of section 14A is to tax the income where there is one divisible business which gives rise to taxable

M/S. Piaggio Vehicles Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 4, Pune

In the result, appeal of the assessee is dismissed

ITA 868/PUN/2022[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.868/Pun/2022 िनधा"रण वष" / Assessment Year: 2015-16 Piaggio Vehicles Private Ltd., V The Assistant Sky One Corporate Park, S Commissioner Of Income Ground Floor, Survey Tax, Circle-4, Pune. No.239/02, Near Pune Airport, Pune – 411032. Pan: Aabcp1225G Appellant/ Assessee Respondent / Revenue Assessee By Shri Siddhesh Chaugule – Ar Revenue By Shri Vidya Ratan - Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-13, Pune For Assessment Year 2015-16 Dated 06.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Refund Of Excess Taxes Paid On Dividend Distributed On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Cit(A) Has Erred In Not Granting The Benefit Of Article 11 Of The India-

Section 115Section 2(24)Section 250Section 3Section 4

fact that the dividend declared and paid by the Appellant to Piaggio & C. S.p.A., Italy, being tax on dividend income should be liable to tax at the rate prescribed in the India-Italy DTAA Consequently, the refund of excess tax (DDT) paid by the Appellant be granted. The Appellant craves ... DTAA”), that the dividend declared and paid by the Appellant to Piaggio & C. S.p.A., Italy, 5 being tax on dividend income should be liable to tax at the rate prescribed in the India-Italy DTAA. Consequently, excess tax (DDT) paid by the Appellant should be refunded.” 4.1 The ld.CIT

Rasmikaben Kiranbhai Raval, Ahmedabad vs. The ITO, Ward-3(3)(4), Ahmedabad

In the result, appeal of the assessee is partly allowed for statistical purpose

ITA 1218/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad20 Dec 2024AY 2012-13

Bench: Ms. Suchitra Kambleassessment Year: 2012-13

Section 143(1)Section 144Section 147Section 148Section 250

sale proceeds by way of booking property with Shreeji Developers so that she was under the view that assessee was no taxable gain liable to tax. The Ld. AR submitted that before the Assessing Officer and the CIT(A) the assessee could not appear as the assessee’s Tax Consultant

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 836/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Kodiyil Muhammed Madani Partner, Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 835/COCH/2024[2018-19]Status: DisposedITAT Cochin20 Dec 2024AY 2018-19

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Imports and Exports India (P) Ltd, Ernakulam vs. ACIT Central Circle, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 743/COCH/2024[2019-20]Status: DisposedITAT Cochin20 Dec 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Sales Corporation, Kasargod vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 536/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Sales Corporation, Taliparamba vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 535/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Sales Corpoation, Payyannur vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 534/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Buildwares India (P) Limited, Pariyaram vs. ACIT Central Circle-1, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 533/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Buildware India (P) Limited, Pariyaram vs. ACIT, Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 532/COCH/2024[2016-17]Status: DisposedITAT Cochin20 Dec 2024AY 2016-17

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Abc Buildware India (P) Limited, Pariyaram vs. ACIT Central Circle-1, Kozhikode

In the result, appeal of the assessee is hereby dismissed

ITA 531/COCH/2024[2015-16]Status: DisposedITAT Cochin20 Dec 2024AY 2015-16

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions

Kodiyil Muhammed Madani(Partner) Abc Sales Corporation, Taliparamba vs. ACIT, Central Circle, Calicut

In the result, appeal of the assessee is hereby dismissed

ITA 530/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21

Bench: Shri Waseem Ahmed & Shri Soundararajan K

Section 250

INCOME: 1. No material whatsoever relating to the so called income earned form outside India, termed as 'global income' and upheld to be liable for tax by Commissioner of Income tax (A), were seized or impounded from the appellant's premises during the proceedings under section ... relying on the assessment order, is illegal and incorrect. 11. Income of a foreign entity , registered and operated outside India, is treated as liable to tax in India in some proportions, in the hands of the appellant, under the guise of 'global income' even without considering the relevant provisions