DALAS BIOTECH LIMITED,BHIWADI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, ALWAR

In the result, the appeal of the assessee is allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

permanent establishment in India, hence the liability of TDS u/s 195 of the Act does not apply. Hence, the disallowance

MODERN THREADS (INDIA) LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

permanent establishment in India. The ld CIT(Appeals) has discussed this matter in para 6 of his order and his finding has been given in para 6.3 on page 13 wherein he has held that argument of the assessee that since the non- resident persons to whom payments were made do not have a place of business or business connection

M/S MODERN THREADS (INDIA) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

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

permanent establishment in India. The ld CIT(Appeals) has discussed this matter in para 6 of his order and his finding has been given in para 6.3 on page 13 wherein he has held that argument of the assessee that since the non- resident persons to whom payments were made do not have a place of business or business connection

JC FASHIONS,JAIPUR vs. ITO (T & J), JAIPUR

In the result , the appeal of the assessee in ITA No

Bench: Or At The Time Of Hearing.”

permanent establishment in India. Circular No. 786, dated February 7, 2000, governs the case of the respondent-assessee as the year involved is the assessment year 2007-08 and, in our view, the Circular No. 7, dated October 22, 2009, which came into force from October 22 ,2009, cannot be said to be applicable in the facts of the instant

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

permanent establishment in India. 7 Isys Softech Private Limited vs. ITO High Courts and finally the Hon'ble Supreme Court, in different judicial pronouncements have held that payment to non-resident, having no PE in India is not liable to Income tax in India and therefore no TDS

ACIT, ALWAR vs. KALAS BIOTECH LTD., ALWAR

In the result, the appeal of the Revenue is partly allowed

TDS. He has supported the order of the ld. CIT(A). 14. We have considered the rival submission as well as relevant material on record. The commission in question was paid to the non resident who was not having permanent establishment

SUBHASH CHAND GUPTA,JAIPUR vs. ACIT, ALWAR

In the result, this Tax Case Appeal is dismissed

Bench: The Itat By Taking Following

TDS to be deducted if commission paid to foreign agents for rendering services abroad ITAT Chennai Bench recently held that assessee is not liable to deduct tax at source for making payment to its foreign agents for rendering services abroad, if the foreign agent does not have a permanent establishment

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

In the result, the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS is to be deducted u/s 195 of the Act and the transactions that are required to be reported in Form 3CEB. (b) not appreciating that the transactions mentioned in Form 3CEB include certain amounts which are not liable for taxation u/s 195 of the Act being in the nature of business income (not having Business connection or Permanent Establishment

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

In the result, the ground of appeal is allowed for statistical purposes

permanent establishment in India. None of the person to whom the payment is made has any PE in India and therefore, the income on account of sales commission does not accrue or arises in India. Hence, section 195 is not applicable on such payment. The Ld. CIT(A) has observed that assessee has not brought any evidence on record

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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

permanent establishment (PE) or any sort of business connection, directly or indirectly, in India 16. It was submitted that all these details and the evidences were admittedly submitted vide our letter dated 18.11.2015 to the AO and also before the ld. CIT(A) through a voluminous paper book. The AO examined the details thoroughly however, these facts & evidences were neither

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

establish that extra amount collected in cash by shopkeepers/retailers have been passed on further from wholesale buyers/ super buyers to the manufacturer, i.e., assessee; and once that is so, the presumption of indirect flow back cannot be made the basis for such addition or estimation of income. Various case laws have been referred by the learned counsel before

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

establish that extra amount collected in cash by shopkeepers/retailers have been passed on further from wholesale buyers/ super buyers to the manufacturer, i.e., assessee; and once that is so, the presumption of indirect flow back cannot be made the basis for such addition or estimation of income. Various case laws have been referred by the learned counsel before

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

establish that extra amount collected in cash by shopkeepers/retailers have been passed on further from wholesale buyers/ super buyers to the manufacturer, i.e., assessee; and once that is so, the presumption of indirect flow back cannot be made the basis for such addition or estimation of income. Various case laws have been referred by the learned counsel before

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

establish that extra amount collected in cash by shopkeepers/retailers have been passed on further from wholesale buyers/ super buyers to the manufacturer, i.e., assessee; and once that is so, the presumption of indirect flow back cannot be made the basis for such addition or estimation of income. Various case laws have been referred by the learned counsel before

ARGUS GOLDEN TRADES INDIA LTD.,JAIPUR vs. JCIT, JAIPUR

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

establish that mens rea was involved M/s Argus Golden Trade India Ltd. Vs. JCIT TDS, Jaipur in non submission of the same. From the table as stated below, it is evident that although there was delay in filing the e-TDS returns but the TDS was deducted at the rates prescribed by the Income Tax Department and was also deposited

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

establish ownership and agricultural use of the land claimed by the appellant. The contention raised by learned AR is that TDS credit has to be allowed to the person from whose income same has been deducted, notwithstanding any dispute regarding classification of income or title, particularly, when income has been declared and TDS reflected. 10. Admittedly, in his return

AMAN EXPORTS INTERNATIONAL,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

established but the genuineness and creditworthiness of the creditors were well proved—All the cash creditors have not only placed on record the entire material but have also affirmed in their examination that they had advanced money to the assessee from their own respective bank accounts—Finding by the Tribunal is essentially a finding of fact based on the material

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

permanent account number of the person to whom credit is to be given, payment or credit in relation to which credit is to be given and reasons for giving credit to such person. (iii) The deductor shall issue the certificate for deduction of tax at source in the name of the person in whose name credit is shown