non-resident — 3,736 case laws

ADIT (It)-3(1), Mumbai vs. M/S. Global Cricket Corporation Pte. Ltd., Mumbai

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

ITA 3130/MUM/2006[2002-2003]Status: DisposedITAT Mumbai14 Dec 2022AY 2002-2003

India. 5.5. Per contra, the Learned Senior Counsel for GCC submitted that according to Article 12(7) of DTAA payments made from one non-resident to another non-resident would arise in India only when all the following three conditions are satisfied. First, non-resident payer (i.e. SET) should have ... which provides that income tax shall be charged in respect of total income. Section 5(2) prescribes the 'scope of total income' of a non-resident and provides that total income of a non- resident shall include all income, from whatever source, which accrues or arises in India

World Quant Research (India) P Ltd., Mumbai-400076 vs. Commissioner of Income Tax (Appeal) National Faceless Appeal Centres)-, Delhi

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

ITA 1067/MUM/2022[2021-22]Status: DisposedITAT Mumbai13 Dec 2022AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jeet KamdarFor Respondent: Ms. Richa Gulati

Section 115Section 195Section 200ASection 201Section 250

case as emanating from the record are: During the year under consideration, the assessee has declared dividends to its shareholder who is a non-resident as per the provisions of the Act. Since vide Finance Act 2020, provisions in connection to Dividend Distribution Tax under section ... applicable on dividends declared, distributed or paid after 01/04/2020, the assessee deducted taxes in accordance with section 195 while paying the dividend to the non-resident shareholder. However, at the time of depositing taxes, the assessee deposited taxes vide challan No. 280 which is applicable for payment in nature

Oxford University Press Ai, Mumbai vs. DCIT International Taxation, Mumbai

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

ITA 2186/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 Dec 2022AY 2016-17

Bench: Shri M. Balaganesh () & Smt Kavitha Rajagopal ()

Section 143(3)Section 194H

perused the materials available on record. Oxford University Press India Branch is a branch of Oxford University Press, United Kingdom. Assessee is a non-resident company. Assessee is a department of Oxford University, UK (which has the full legal name of The Chancellor, Masters and Scholars of the University ... income for the A.Y. 2016-17 on 30/11/2016 declaring total income of Rs 23,69,96,370/-. We find that the assessee is a non-resident foreign company, also having a Branch Permanent Establishment in India and hence would be governed in that status as per the provisions

Red Monster Mobile Pvt Ltd., Mumbai-400021 vs. Principal Commissioner of Income Tax-3, Mumbai-400020

In the result, appeal filed by the assessee is allowed

ITA 1248/MUM/2022[2015-16]Status: DisposedITAT Mumbai12 Dec 2022AY 2015-16

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blered Monster Mobile Private Limited V. Pr.Cit –3 213, Raheja Chambers Room No. 612, 6Th Floor Free Press Journal Marg Aayakar Bhavan, M.K. Road Nariman Point, Mumbai - 400021 Mumbai - 400020 Pan: Aagcr9963G (Appellant) (Respondent)

Section 115JSection 143(3)Section 263Section 56(2)(viib)

briefly brought to our notice the relevant facts on record and submitted that assessee has received share capital from Matrix Partners, who are Non-Resident of India and submitted that no doubt assessee has issued shares with huge share premium. However, he submitted that assessee has received all the funds ... considered view the scrutiny assessment was initiated with limited scrutiny in order to verify the transaction of receipt of huge share premium from a non-resident company from Mauritius. In order to verify the same Assessing Officer has called for all the relevant information and after due verification he accepted

DCIT, Chennai vs. M/S. Allsec Technologies Ltd., Chennai

In the result, the appeal of the revenue stand dismissed

ITA 421/CHNY/2019[2009-10]Status: DisposedITAT Chennai08 Dec 2022AY 2009-10

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Vijayaraghavan (Advocate)-Ld. ARFor Respondent: Shri D. Hema Bhupal (JCIT) –Ld. Sr. DR

Section 143(3)Section 14ASection 195Section 195(1)Section 40

facts and circumstances of the case. 2. The Ld.CIT(A) erred in giving relief to the assessee on selling commission paid to non-resident company, when it being in the nature of marketing and consultancy services is taxable in India @ 15% as per Article 12 Clause ... circumstances of the case have been examined vis-à-vis the findings of the AO. The agreements entered into by the appellant with the non-residents have been examined. The prevailing judicial decisions pertaining to such cases have been noted. The services for procuring orders for the products sold

Ramesh Flowers Private Limited, Tuticorin vs. ITO(International Taxation), Tuticorin

The appeal stand allowed

ITA 70/CHNY/2021[2020-21]Status: DisposedITAT Chennai07 Dec 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri D. Anand (Advocate)-Ld. ARFor Respondent: Shri S. Senthil Kumaran (CIT)–Ld. DR

Section 194Section 194LSection 201(1)Section 263

outside India;... and hence there exists nil liability to pay deduct any tax, In the assessee's case, the money borrowed from the German non-resident was used for the purpose of its export business as explained by the binding decision of the jurisdictional Madras High Court