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“Section 163(1)(c)”

Section References (mined)Section 163Section 163(1)(c)6 judgments

SAI PRAGATHI ESTATES & CONSTRUCTIONS PVT LIMITED,HYDERABAD vs. INCOME TAX OFFICER (INT. TAXN)-1, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1627/HYD/2025[2009-10]Status: DisposedITAT Hyderabad21 Jan 2026AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1627/Hyd/2025 Assessment Year 2009-2010 Sai Pragathi Estates & The Income Tax Officer- Constructions Pvt. [Int.Taxn]-1, Hyderabad Vs. Limited, Hyderabad. Pin – 500 004. Pin – 500 029. Telangana. Telangana. Pan Aadcs4150P (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri A Harish, Advocate राज" व "ारा /Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 12.01.2026 घोषणा की तारीख/Pronouncement: 21.01.2026 आदेश/Order

For Appellant: Sri A Harish, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 148Section 161Section 163Section 163(1)(c)Section 163(1)(e)

आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY

MIZUHO BANK LTD,MUMBAI vs. DCIT (IT) 3(2)(2), MUMBAI

ITA 2786/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri K.C. Selvamani
Section 250Section 40Section 92C

India and accordingly, taxable in India. The AO further held that the branch office is representative assessee/agent of the head office as per section 163(1)(c) of the Act. Accordingly, the AO taxed the interest income @ 10% of gross amount under Art 11(2)(a) of the India Japan

MIZUHO BANK LTD,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

ITA 2785/MUM/2017[2010-11]Status: DisposedITAT Mumbai24 Aug 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri K.C. Selvamani
Section 250Section 40Section 92C

India and accordingly, taxable in India. The AO further held that the branch office is representative assessee/agent of the head office as per section 163(1)(c) of the Act. Accordingly, the AO taxed the interest income @ 10% of gross amount under Art 11(2)(a) of the India Japan

DCIT (IT) 3(2)(2), MUMBAI vs. MIZUHO CORPORATE BANK MAKER, MUMBAI

ITA 2712/MUM/2017[2011-12]Status: DisposedITAT Mumbai24 Aug 2022AY 2011-12

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri K.C. Selvamani
Section 250Section 40Section 92C

India and accordingly, taxable in India. The AO further held that the branch office is representative assessee/agent of the head office as per section 163(1)(c) of the Act. Accordingly, the AO taxed the interest income @ 10% of gross amount under Art 11(2)(a) of the India Japan

DCIT (IT) 3(2)(2), MUMBAI vs. MIZUHO CORPORATE BANK MAKER, MUMBAI

ITA 2711/MUM/2017[2010-11]Status: DisposedITAT Mumbai24 Aug 2022AY 2010-11

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri K.C. Selvamani
Section 250Section 40Section 92C

India and accordingly, taxable in India. The AO further held that the branch office is representative assessee/agent of the head office as per section 163(1)(c) of the Act. Accordingly, the AO taxed the interest income @ 10% of gross amount under Art 11(2)(a) of the India Japan

MANISH TYAGI,GHAZIABAD vs. ITO, GHAZIABAD

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

ITA 5548/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Mar 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi(Through Video Conferencing) Manish Tyagi, Vs. Ito, House No. 131, Sector-6, Ward-1(4), Chiranjeev Vihar, Ghaziabad Ghaziabad Pan: Acgpt1413J (Appellant) (Respondent)

For Appellant: Ms. Prem Late Bansal, AdvFor Respondent: Shri Gaurav Dudeja, Sr. DR
Section 160Section 160(1)(i)Section 161(1)Section 163Section 2(14)Section 48Section 54F

income arose out of these transactions as per section 160(1 )(i) of the Income Tax Act. Definition of Agent in section 163(1)(c) of the Act is squarely applicable as Shri Ashok Tyagi, being a non-resident has earned income in India through Shri Manish Tyagi, the assessee ... which includes any person in India from or through whom the non-resident is in receipt of any income whether directly or indirectly. Section 163(1 )(c) requires only that the non-resident should receive income directly or indirectly from or through any person in India