Section 15 of the Income Tax Act

The decision most relied on for Section 15 is CIT v. Avtar Singh Wadhwan (247 ITR 260), cited in 53 of the 44 judgments on BharatTax that turn on this section.

Leading authorities on Section 15

CIT v. Avtar Singh Wadhwan
247 ITR 260 · 2001 · High Court
53
citing judgments

Salary received by a non-resident for services rendered outside India accrues outside India and is not taxable in India. Only salary earned for work performed in India is regarded as income arising in India and is taxable.

DIT (International Taxation) v. PrahladVijendra Rao
198 Taxmann 551 · 2011 · High Court
42
citing judgments
1. CIT v. Appollo Hospitals Int Ltd.
375 ITR 49 · 2015 · High Court
35
citing judgments

Payments made by a hospital to doctors are not subject to TDS under Section 192 if an employer-employee relationship does not exist. The court emphasized that the terms and conditions of engagement determine the nature of the relationship for TDS purposes.

IBM India (P.) Ltd. v. ITO (TDS) LTU
59 Taxmann.com 107 · 2015 · Reported
19
citing judgments
CIT v. L.W. Russel
53 ITR 91 · 1964 · Supreme Court
15
citing judgments
Ram Prashad v. CIT
86 ITR 122 · 1972 · Supreme Court
11
citing judgments
ACIT v. Motor Industries Co.
249 ITR 141 · 2001 · High Court
9
citing judgments
Ranjit Kumar Bose v. ITO
18 ITD 230 · 1986 · ITAT
8
citing judgments
CIT v. AP Kalyanakrishnan
195 ITR 534 · 1992 · High Court
8
citing judgments
S.P. Shrivastava & Sons. v. CIT
240 ITR 552 · 1990 · High Court
8
citing judgments

Judgments on Section 15

RAJKUMAR PAVANKUMAR SHARMA,MAKARPURA vs. INCOME TAX OFFICER, WARD-4(1)(7), VADODARA

In the result, the appeal of the assessee is allowed

ITA 1821/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad18 Feb 2026AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri Rajeev Kumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr. DR
Section 10Section 143(3)Section 147Section 17(2)(v)

AMRIT PAL SINGH CHADHA,GURGAON vs. ACIT, CENTRAL CIRCLE-19,, NEW DELHI

The appeals are allowed for statistical purposes

ITA 2773/DEL/2025[2013-14]Status: DisposedITAT Delhi13 Feb 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalcharanbir Singh Sethi Vs. Acit, Central Circle-19 Ar-717, The Aralias, Dlf Ara Centre, Golf Links, Dlf City, Jhandewalan, Phase-V, Gurgaon New Delhi – 110055 Haryana – 122009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasps9437K Appellant .. Respondent Amrit Pal Singh Chadha Vs. Acit, Central Circle 19 4410, Dlf Phase-V, Ara Centre, Kutub Enclave, Gurgaon Jhandewalan, Haryana – 122002 New Delhi – 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aewpc3215P Appellant .. Respondent

For Appellant: Sh. Amarjit Singh, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr
Section 102(2)Section 143(1)

DILEEPKUMAR BANKEYLAL PRADHAN,BHARATPUR vs. THE ITO, WARD-4(1)(7), VADODARA

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

ITA 713/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad11 Feb 2026AY 2018-19

Bench: Dr. B.R.R. Kumar, Vice- & Shri Senthil Kumarthe Ito Dileepkumar Bankeylal Pradhan Vs. Ward-4(1)(7) C/O. J. N. Goyal & Company Vadodara 390 007 C-162 Ranjeet Nagar Bharatpur Rajasthan – 321 001

For Appellant: Shri Rajeevkumar Goyal, ARFor Respondent: Ms. Ketaki Desai, Sr.DR
Section 142(1)Section 15Section 17(2)(v)

AJITH M KUMAR,BANGALORE vs. DCIT, CIRCLE-3(3)(1), BANGALORE

In the result, Appeal filed by the Assessee is allowed for statistical purposes

ITA 2389/BANG/2025[2018-19]Status: DisposedITAT Bangalore27 Jan 2026AY 2018-19

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Ms. Susan Mathew, CAFor Respondent: Standing Counsel for Revenue
Section 133(6)Section 144Section 147Section 148Section 15Section 80Section 80ASection 80C

SURESH KUMAR,MANAS BHAWAN, RNT MARG, INDORE vs. ITO, BURHANPUR, INDORE

In the result we are of the considered

ITA 369/IND/2025[2013-14]Status: DisposedITAT Indore22 Jan 2026AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M Joshisuresh Kumar, Ito –Burhanpur. बनाम/ 112, Manas Bhawan, Vs. 11 Rnt Marg, Indore (Pan: Eekps7728B) (Appellant) (Respondent) Assessee By Shri Pankaj Shah & Soumya Bumb, Cas Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 13.01.2026 Date Of 22.01.2026 Pronouncement आदेश/ O R D E R

Section 133(6)Section 139(1)Section 142(1)Section 147Section 148Section 250Section 253Section 69A

ISHARES CORE MSCI EMERGING MARKETS ETF (AS A SUCCESSOR TO ISHARES CORE EMERGING MARKETS MAURITIUS COMPANY ,MUMBAI vs. DCIT (TP) 2(2)(2), MUMBAI

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

ITA 6051/MUM/2025[2023-24]Status: DisposedITAT Mumbai02 Jan 2026AY 2023-24

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhailishares Core Msci Emerging Markets Etf (As A Successor To Ishares Core Emerging Markets Mauritius Company) C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, ............... Appellant Dadar (West), Mumbai - 400028 Pan : Aafci3337N V/S Deputy Commissioner Of Income Tax (International Tax) - 2(2)(2) Room No.606, 6Th Floor, Kautilya Bhavan, ……………… Respondent C-41 To C-43, G-Block, Bandra Kurla Complex, Bandra (East), Mumbai – 400051 Ishares Msci All Country Asia Ex Japan Etf C/O Ernst & Young Llp, 17Th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 Pan : Aabti7439L ............... Appellant

For Appellant: Shri Pranav GandhiFor Respondent: Shri Satya Pal Kumar, CIT-DR
Section 143(3)Section 144C(13)Section 144C(5)Section 70Section 70(2)

DELOITTE HASKINS AND SELLS LLP,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 320/MUM/2024[2015-16]Status: DisposedITAT Mumbai30 Dec 2025AY 2015-16

Bench: Shri Amit Shukla & Shri Girish Agrawal

For Appellant: Shri P.J. Pardiwala, Sr. AdvocateFor Respondent: Shri Krishna Kumar Sr. DR
Section 143(3)Section 37(1)Section 40

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4) , CHENNAI

In the result, the appeal for the A

ITA 744/CHNY/2005[2000-01]Status: DisposedITAT Chennai26 Dec 2025AY 2000-01

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

V RAMAKRISHNAN,CHENNAI vs. DCIT CENTRAL CIRCLE III(4), CHENNAI

In the result, the appeal for the A

ITA 2197/CHNY/2005[1999-2000]Status: DisposedITAT Chennai26 Dec 2025AY 1999-2000

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Bipin. C.N., C.I.T
Section 132Section 148Section 15Section 158BSection 17(1)(iv)

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, NOIDA, NOIDA vs. RAGHAV BAHL, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 1640/DEL/2023[2020-21]Status: DisposedITAT Delhi19 Dec 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 139(1)Section 143(3)Section 250

KRISHNA CHANDRA DAS,TWENTY FOUR PARGANAS SOUTH vs. I.T.O., WARD - 25(1),, KOLKATA

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

ITA 1804/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Dec 2025AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyassessment Year: 2019-20 Krishna Chandra Das..……………..………………….……….……….……Appellant Ramkrishnanagar Laskarpur, Alipore, 24 Parganas (S), W.B - 743515. [Pan: Ajapd6700B] Vs. Ito, Ward-25(1), Kolkata………….…………………….....……...…..…..Respondent Appearances By: Shri B. B. Payra, Advocate, Appeared On Behalf Of The Appellant. Shri Dipu Koley, Addl. Cit-Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 27, 2025 Date Of Pronouncing The Order : December 02, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.06.2025 Of The National Faceless Appeal Centre Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2019–20. 2. Brief Facts Of The Case Are That The Assessee Had Not Filed Original Return Of Income For The A.Y. 2019-20. In The Absence Of Voluntary Compliance, The Assessing Officer Initiated Reassessment Proceedings U/S 147 R.W.S. 144 Of The Act By Making Following Additions:

Section 142(1)Section 147Section 15Section 250Section 272A(1)(d)Section 45Section 56Section 69ASection 69B

SUPRIYA NAGENDLA,SECUNDERABAD vs. ITO., WARD-4(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

ITA 1521/HYD/2025[2018-19]Status: DisposedITAT Hyderabad19 Nov 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1521/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Smt. Supriya Nagendla Vs. Income Tax Officer Secunderabad Ward 4(1) Pan:Aaupn8127B Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Assessee Smt. Supriya Nagendla राज" व "ारा/Revenue By:: Shri Abhinav Pitta, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Smt. Supriya Nagendla (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.08.2025 For The A.Y 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Assessee Smt. Supriya NagendlaFor Respondent: : Shri Abhinav Pitta, Sr. DR
Section 10Section 142(1)Section 143(2)Section 143(3)Section 17(3)

INCOME TAX OFFICER(TDS), ALAPPUZHA vs. MUTHOOT HEALTH CARE PRIVATE LIMITED, KOZHENCHERRY

Accordingly, we decline to interfere with the same. Thus, Ground No.1 to 4 raised by the Revenue are dismissed

ITA 517/COCH/2025[2018-19]Status: DisposedITAT Cochin27 Oct 2025AY 2018-19

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Smt. Leena Lal, Sr. DRFor Respondent: Shri Thomson Thomas, CA
Section 192Section 194Section 194(2)Section 194JSection 201Section 201(1)Section 250

ATAMJEET SINGH SANDHU, MOHALI,MOHALI vs. ITO WARD 2(1), CHANDIGARH, CHANDIGARH

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

ITA 643/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Sept 2025AY 2019-20

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

ATAMJEET SINGH SANDHU, MOHALI,MOHALI vs. ITO WARD 2(1), CHANDIGARH, CHANDIGARH

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

ITA 642/CHANDI/2025[2018-2019]Status: DisposedITAT Chandigarh24 Sept 2025AY 2018-2019

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

PRAKASH RAMAN ,VADODARA vs. INCOME-TAX OFFICER, INTERNATIONAL TAXATION WARD 2 (1), CHENNAI

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

ITA 1115/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Sept 2025AY 2019-20

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Jagadishआयकरअपील सं./ Ita No.1115/2025 (धििाारणवर्ा / Assessment Year: 2019-20) Prakash Raman, Vs. Income Tax Officer, Pent House No.602, 6Th Floor, (International Taxation), Pincode@55, Vasant Vihar Road, Ward-2(1), Tp-1, Opp. To Darshanam Chennai. Splendora, Bhayli, Vadodara, Gujarat-391 410. [Pan:Aappp0380F] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By : Mr.Abdul Kadir Jawadwala, C.A (Virtual). प्रत्यर्थी की ओर से /Respondent By : Mrs. R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 20.08.2025 घोषणा की तारीख /Date Of Pronouncement : 22.09.2025

For Appellant: Mr.Abdul Kadir Jawadwala, C.A (Virtual)For Respondent: Mrs. R.Anitha, Addl.CIT
Section 234BSection 5Section 90

SALIGRAMA RAJENDRA PRASAD RASHMI,MYSORE vs. INCOME TAX OFFICER, WARD-5(3)(5), BANGALORE

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

ITA 2414/BANG/2024[2018-19]Status: DisposedITAT Bangalore10 Sept 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2018-19

For Appellant: Smt. Manasa Ananthan, AdvocateFor Respondent: Shri Subramanian S, JCIT (DR)

MR. AGNELO SOCORRO JOAQUIM VIEGAS,PANAJI vs. INCOME TAX OFFICER, WARD - 1(5), PANAJI

ITA 69/PAN/2025[2011-12]Status: DisposedITAT Panaji26 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 069/Pan/2025 & Sa 06/Pan/2025 Assessment Year : 2011-12 Agnelo Socorro Joaquim Viegas H. No. 373, Galliwaddo, Taleigao, Caranzalem, Goa-403002. Pan : Akapv9049C . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Vinesh Pikale [‘Ld. Ar’] Revenue By : Mr Sanket Deshmukh[‘Ld. Dr’] Date Of Conclusive Hearing : 21/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. Itba/Apl/S/250/2024-25/1073026397(1) Dt. 07/02/2025 Passed By Addl./Jt. Commissioner Of Income Tax, Appeals(2), Ahmedabad [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Sprung Out Of Order Of Assessment Dt. 27/12/2018 Passed U/S 143(3) R.W.S. 147 Of The Act By The Income

For Appellant: Mr Vinesh Pikale [‘Ld. AR’]For Respondent: Mr Sanket Deshmukh[‘Ld. DR’]
Section 143(3)Section 147Section 148Section 246ASection 250Section 253(1)Section 44ASection 5ASection 69A

MAHADEO AHILAJI VIR,PUNE vs. ACIT, NFAC, PUNE

In the result, appeal of the assessee is allowed

ITA 1532/PUN/2025[2018-19]Status: DisposedITAT Pune20 Aug 2025AY 2018-19

Bench: Dr. Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1532/Pun/2025 धििाारण वर्ा / Assessment Year: 2018-19 Mahadeo Ahilaji Vir, Vs Acit, Nfac, 469, Balaji Nagar, Pune Ganesh Nagar 2, Medankarwadi, Chakan Khed, Rajgurunagar, Pune-410501 Maharashtra Pan-Afdpv2328A Appellant Respondent

For Appellant: Shri Bhavesh Lodha &For Respondent: Shri Harshit Bari, Addl
Section 142(2)Section 143(3)Section 250

JCIT(OSD) I/C. OF DCIT -1(3)(1), MUMBAI, MUMBAI vs. ZT SYSTEMS INDIA PRIVATE LIMITED, MUMBAI

In the result, appeal of the revenue is dismissed as per our aforesaid observations

ITA 1729/MUM/2025[2016-17]Status: DisposedITAT Mumbai19 Aug 2025AY 2016-17

Bench: Shri Amit Shukla & Shri Arun Khodpiaआयकर अपील सं. / Ita No.1729/Mum/2025 "नधा"रण वष" / Assessment Year :2016-17 The Jt. Commissioner Of Income Tax (Osd), I/C. Dcit-1(3)(1), Mumbai (M.H.)

For Appellant: Shri Ajit JainFor Respondent: Shri Aditya Rai, Sr. DR
Section 115Section 115ASection 143(3)Section 2(22)(a)Section 201Section 206C(7)Section 92C

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