THE ACIT, CIRCLE-2(1)(1),, AHMEDABAD vs. INDO COLCHEM PVT. LTD.,, AHMEDABAD

In the result, the appeal is dismissed

permanent establishment in India, they are liable to be taxed in India. 5.1 Yet another contention of the learned counsel for the assessee is that: (a) the assessee paid the amount by way of commission to foreign agents for the services rendered outside India; (b) the Tax Deduction at Source (TDS

KARNAVATI ENGINEERING LTD.,,AHMEDABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX (OSD) CIRCLE-4,, AHMEDABAD

In the result, the appeal is allowed in the terms indicated above

permanent establishment in India, they are liable to be taxed in India. 5.1 Yet another contention of the learned counsel for the assessee is that: (a) the assessee paid the amount by way of commission to foreign agents for the services rendered outside India; (b) the Tax Deduction at Source (TDS

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

permanent establishment is situated or elsewhere, in accordance with the provisions of and subject to the limitations of the tax laws of that State.]” 11.2 Similarly the relevant provisions as contained under section 9 of the Act stands as under: “The following incomes shall be deemed 65 to accrue or arise in India : [Explanation 2.—For the removal of doubts

M/S. JOY GLOBAL (UK) LTD. (FORMERLY AS JOY MINING MACHINERY LTD.),KOLKATA vs. THE DCIT (INT. TAXA.)-1, AHMEDABAD

In the result, we allow the Grounds of Appeal of the assessee

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

permanent establishment, there must be a fixed place of business at the disposal of the enterprise through which the business of the enterprise is carried on. We find that the appellant company did not have any place of business/office/branch through which its business was carried on in India. The only income earned by the appellant company during the year under

M/S. SKAPS INDUSTRIES INDIA PVT. LTD.,,AHMEDABAD vs. ITO,(INNT. TAXN)-2,, AHMEDABAD

In the result, the appeal of the assesee is allowed for both the assessment years

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS officer levied interest under Section 201(1A) for the failure to withhold tax on the payments. 4. The assessee filed appeal against the aforesaid order before Ld. CIT(A). Ld. CIT(A) held that the payments received by Teems Electric (TEC) were business receipts and that, since TEC had a permanent establishment

M/S. SKAPS INDUSTRIES INDIA PVT. LTD.,,AHMEDABAD vs. ITO,(INTE. TAXN)-2,, AHMEDABAD

In the result, the appeal of the assesee is allowed for both the assessment years

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS officer levied interest under Section 201(1A) for the failure to withhold tax on the payments. 4. The assessee filed appeal against the aforesaid order before Ld. CIT(A). Ld. CIT(A) held that the payments received by Teems Electric (TEC) were business receipts and that, since TEC had a permanent establishment

THE ACIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED,, AHMEDABAD

Bench: Us.

Permanent services rendered by Establishment in India, them.*The assessee, however therefore, the commission is had failed to discharge the not taxable under any obligation. Therefore, the provision of Income Tax Act, expendituretlaimed under the hence, no TDS

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

permanent establishment to the extent of income attributable to the PE. In its case none of the party have PE in India neither the assessee has PE in Thailand. 8. The assessee further submitted that the services were rendered by the foreign parties outside India in connection with the business carried on outside India (Thailand), hence the same is covered

M/S. JOY GLOBAL (UK) LIMITED,(EARLIER KNOWS AS JOY MINING MACHINERY LIMITED OR 'JMML'),KOLKATTA vs. THE ACIT (INT. TAXN.)-2,, AHMEDABAD

In the result, we allow the Grounds of Appeal of the assessee

permanent establishment, there must be a fixed place of business at the disposal of the enterprise through which the business of the enterprise is carried on. We find that the appellant company did not have any place of business/office/branch through which its business was carried on in India. The only income earned by the appellant company during the year under

THE DCIT, CIRCLE- 2(1)(1),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

Permanent services rendered by Establishment in India, them.*The assessee, therefore, the commission is however had failed to not taxable under any discharge the obligation. provision of Income Tax Act, Therefore, the hence, no TDS

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1`),, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LTD.,, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

Permanent services rendered by Establishment in India, them.*The assessee, therefore, the commission is however had failed to not taxable under any discharge the obligation. provision of Income Tax Act, Therefore, the hence, no TDS

THE DCIT, CIRCLE-4,, AHMEDABAD vs. M/S. GUJARAT AMBUJA EXPORTS LIMITED, AHMEDABAD

In the result, appeals of the Revenue and CO of the assessee; all are dismissed

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kedia

Permanent services rendered by Establishment in India, them.*The assessee, therefore, the commission is however had failed to not taxable under any discharge the obligation. provision of Income Tax Act, Therefore, the hence, no TDS

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

The appeal of the asssessee is partly allowed

permanent establishment or business connection in India. The submission given by the appellant clearly demonstrates its bona fide belief. Therefore, considering the above discussion there was no liability on the part of the appellant to deduct tax under section 195 or approach the I.T. Authorities for no deduction tax certificate. The AO has also made an observation that in most

GUJARAT APOLLO INDUSTRIES LIMITED,,AHMEDABAD vs. THE JT. CIT, RANGE-4,, AHMEDABAD

The appeal of the asssessee is partly allowed

permanent establishment or business connection in India. The submission given by the appellant clearly demonstrates its bona fide belief. Therefore, considering the above discussion there was no liability on the part of the appellant to deduct tax under section 195 or approach the I.T. Authorities for no deduction tax certificate. The AO has also made an observation that in most

THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GUJARAT APOLLO INDUSTRIES LTD.,, AHMEDABAD

The appeal of the asssessee is partly allowed

permanent establishment or business connection in India. The submission given by the appellant clearly demonstrates its bona fide belief. Therefore, considering the above discussion there was no liability on the part of the appellant to deduct tax under section 195 or approach the I.T. Authorities for no deduction tax certificate. The AO has also made an observation that in most

THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD vs. GUJARAT APOLLO INDUSTRIES LTD.,, AHMEDABAD

The appeal of the asssessee is partly allowed

permanent establishment or business connection in India. The submission given by the appellant clearly demonstrates its bona fide belief. Therefore, considering the above discussion there was no liability on the part of the appellant to deduct tax under section 195 or approach the I.T. Authorities for no deduction tax certificate. The AO has also made an observation that in most