M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Permanent Establishment (PE) of USTG in India. In the absence of a PE of USTG in India, the said amount would not be taxable in India as business profits. In view of the same, the said amount of management service charges would not be IT(TP)A Nos.475 & 134/Coch/2016. 8 M/s.US Technology Resources Pvt.Ltd. chargeable to tax in India

INDIA GATEWAY TERMINAL PRIVATE LIMITED ,ICTT, VALLARPADAM vs. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction tax at source in the absence of a permanent establishment

INDIA GATEWAY TERMINAL PRIVATE LIMITED,ICTT, VALLARPADAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2), KOCHI, KOCHI

In the result, the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

disallowance of Rs. 42,58,027/- u/s. 14A of the Act. 3. Being aggrieved, an appeal was filed before the CIT(A), challenging the above additions made on the ground that in respect of payment of Rs. 2,93,59,617/- there was no liability to deduction tax at source in the absence of a permanent establishment

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 ,CIRCLE 1, THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

disallowed the commission paid to foreign agents by holding that the income arising on account of commission paid to overseas agents was deemed to accrue or arise in India and was accordingly taxable under the provision of section 5(2)(b) r.w.s. 9(1)(i) of the Act but the assessee has failed to make the compliances with the provisions

M/S SAFA ENTERPRISES ,KODUNGALLUR vs. THE ACIT , RANGE 2 , THRISSUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri Waseem Ahmed & Shri Soundararajan K.

disallowed the commission paid to foreign agents by holding that the income arising on account of commission paid to overseas agents was deemed to accrue or arise in India and was accordingly taxable under the provision of section 5(2)(b) r.w.s. 9(1)(i) of the Act but the assessee has failed to make the compliances with the provisions

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account of consulting services as there is no deduction of TDS in terms

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account of consulting services as there is no deduction of TDS in terms

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account of consulting services as there is no deduction of TDS in terms

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account of consulting services as there is no deduction of TDS in terms

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

disallowing the said payments. 3. The first common ground in all the appeals is with regard to the action of the CIT(A) in upholding the tax levied by the Assessing Officer u/s. 201(1) and 201(1A) of the I.T. Act on account of consulting services as there is no deduction of TDS in terms

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

THE DCIT, COCHIN vs. M/S.COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

THEDCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

THE DCIT, COCHIN vs. M.S COCHIN INTERNATIONAL AIRPORT LTD, COCHIN

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

established judicial positions that prevent any disallowance u/s 14A r.w.r 8D apply in favour of the Appellant in the instant case. In respect of judicial position (iii), it can be noted that the AO's comments are generic in that he has recorded his surmise/conjecture that the Appellant may have incurred expenses attributable to the earning of exempt incomes being

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance

THE ACIT, KOCHI vs. M/S.COCHIN SHIPYARD LTD, KOCHI

In the result, all the appeals by the revenue are dismissed

Bench: Smt. Beena Pillai & Ms. Padmavathy S.

permanent establishment in India to attract taxability in India for services rendered outside India. It is also submitted by the ld. AR that ITA Nos.655 to 659/Coch/2019 Page 6 of 10 the revenue has not made any disallowance