What is the leading case on Section 172 of the Income Tax Act?

CIT(A) v. Eon Technology Pvt. Ltd. (343 ITR 366) is the decision most relied on for Section 172, cited in 58 judgments. Payments to a non-resident agent for services rendered outside India, where the agent has no permanent establishment (PE) or business connection in India, are not chargeable to tax in India. Consequently, there is no obligation to deduct tax at source under Section 195, and no disallowance under Section 40(a)(i) can be made.

Which cases are most cited on Section 172?

CIT(A) v. Eon Technology Pvt. Ltd. (343 ITR 366) — 58 citing judgments; DCIT v. Divi’s Laboratories Ltd. (131 ITD 271) — 12 citing judgments; ITO v. Trident Exports (149 ITD 361) — 3 citing judgments; Poompuhar Shipping Corpn. Ltd. v. ITO (Int. Tax)-II, Chennai (76 ITD 37) — 3 citing judgments.

How many judgments are there on Section 172?

BharatTax indexes 72 ITAT, High Court and Supreme Court judgments that turn on Section 172 of the Income Tax Act, 1961.

Which section of the Income-tax Act, 2025 corresponds to Section 172?

Section 172 of the Income-tax Act, 1961 corresponds to section 316 (Shipping business of non-residents) of the Income-tax Act, 2025.

Section 172 Income Tax Act (2025: s.316) — Case Laws

ACIT Cir 12(3), Mumbai vs. Orient Transport Co., Mumbai

In the result, appeals filed by both assessee and revenue are dismissed

ITA 6719/MUM/2012[2008-09]Status: DisposedITAT Mumbai05 Jul 2016AY 2008-09

For Appellant: Shri D.M.Shah

Section 143(3)Section 172Section 172(2)Section 194CSection 197Section 40

Family Plastics and Thermoware, Mumbai vs. D.C.I.T. 20(3), Mumbai

The appeal of the assessee is treated as allowed for statistical purposes

ITA 1691/MUM/2011[2007-08]Status: DisposedITAT Mumbai15 Jun 2016AY 2007-08

Bench: Shri G.S. Pannu & Shri Sanjay Gargassessment Year: 2007-08 M/S. Family Plastics & Dy. Commissioner Of Income Thermoware, Tax – 20(3), 4 Radha Apartments, Mumbai Vs. Telli Galli, Andheri (E), Mumbai – 400 069 Pan: Aaaff4968L (Appellant) (Respondent) Present For: Assessee By : Shri K. Gopal, A.R. Revenue By : Shri Senthil Kumaran, D.R. Date Of Hearing : 06.06.2016 Date Of Pronouncement : 15.06.2016 O R D E R

For Appellant: Shri K. Gopal, A.RFor Respondent: Shri Senthil Kumaran, D.R

Section 172Section 195Section 40Section 44B

Rohini Silks, Mumbai vs. ITO 17(1)(4), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 779/MUM/2016[2010-11]Status: DisposedITAT Mumbai22 Apr 2016AY 2010-11

Bench: Shri D. Karunakara Rao

For Appellant: Shri Nishit GandhiFor Respondent: Shri Aravind Kumar, CIT-DR

Section 172Section 194CSection 40

M/S. Al- Hind Exports, Meerut vs. ITO, Meerut

In the result ground, No

ITA 439/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Mar 2016AY 2010-11

Bench: Shrii.C. Sudhir & Shri Prashant Maharishial-Hind Exports, Ito, 13, Ismail Nagar, Ward-1(1), Vs. Meerut Meerut (Appellant) (Respondent)

For Appellant: Sh. Ravindra Aggarwal, FCAFor Respondent: Sh. Bharat Bhushan Garg, Sr DR

Section 40Section 68

China Shipping Container Lines (Hong Kong) Co. Ltd., Mumbai vs. Asstt. DIT (It) - 1(2), Mumbai

In the result, the assessee’s appeal for the assessment year 2010-

ITA 555/MUM/2014[2010-11]Status: DisposedITAT Mumbai22 Jan 2016AY 2010-11

Bench: Shri Jason P. Boaz & Shri Sandeep Gosainm/S.China Shipping Container Lines (Hong Kong) Co. Ltd., C/O. China Shipping India Pvt. Ltd. Unit Nos. 608-6011, Dinasty Business Park, Andheri Kurla Road, Andheri (E), Mumbai 400 059 Pan:Aaccc 5161B ... Appellant Vs.

For Appellant: NoneFor Respondent: Shri Prakash Ojha

Section 143(3)Section 144CSection 144C(1)Section 448(2)Section 44BSection 44B(2)

Elve Corporation, Mumbai vs. ACIT 12(3), Mumbai

In the result, the assessee’s appeals are partly allowed for statistical purposes, and the Revenue’s appeal is partly allowed

ITA 6279/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. Nos. 4108/Mum/2012 & 6279/Mum/2012 ("नधा"रण वष" / Assessment Years: 2008-09 & 2009-10) Elve Corporation Asst. Cit-12(3), बनाम/ Elve Chambers, Green Street, Aayakar Bhavan, Vs. Fort, Mumbai-400 001 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R ("नधा"रती/Assessee) (राज"व /Revenue) : & आयकर अपील सं./I.T.A. No. 6229/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Asst. Cit-12(3), Elve Corporation बनाम/ Aayakar Bhavan, Elve Chambers, Green Street, Vs. Mumbai Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R (राज"व /Revenue) ("नधा"रती/Assessee) : राज"व क" ओर से/Revenue By : Shri M. C. Naniwadekar "नधा"रती क" ओर से / Assessee By : Shri Vivek Anand Perapurna सुनवाई क" तार"ख / : 21.08.2015 Date Of Hearing घोषणा क" तार"ख / : 20.11.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are Set Of Three Appeals For Two Consecutive Years, Being Assessment Years (A.Ys.) 2008-09 & 2009-10, By The Assessee & The Revenue Respectively

For Appellant: Shri Vivek Anand PerapurnaFor Respondent: Shri M. C. Naniwadekar

Section 143(3)Section 172Section 195Section 195(2)Section 250(6)Section 40

ACIT Cir 12(3), Mumbai vs. Elve Corporation, Mumbai

In the result, the assessee’s appeals are partly allowed for statistical purposes, and the Revenue’s appeal is partly allowed

ITA 6229/MUM/2012[2009-10]Status: DisposedITAT Mumbai20 Nov 2015AY 2009-10

Bench: Shri Joginder Singh, Jm & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. Nos. 4108/Mum/2012 & 6279/Mum/2012 ("नधा"रण वष" / Assessment Years: 2008-09 & 2009-10) Elve Corporation Asst. Cit-12(3), बनाम/ Elve Chambers, Green Street, Aayakar Bhavan, Vs. Fort, Mumbai-400 001 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R ("नधा"रती/Assessee) (राज"व /Revenue) : & आयकर अपील सं./I.T.A. No. 6229/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Asst. Cit-12(3), Elve Corporation बनाम/ Aayakar Bhavan, Elve Chambers, Green Street, Vs. Mumbai Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R (राज"व /Revenue) ("नधा"रती/Assessee) : राज"व क" ओर से/Revenue By : Shri M. C. Naniwadekar "नधा"रती क" ओर से / Assessee By : Shri Vivek Anand Perapurna सुनवाई क" तार"ख / : 21.08.2015 Date Of Hearing घोषणा क" तार"ख / : 20.11.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are Set Of Three Appeals For Two Consecutive Years, Being Assessment Years (A.Ys.) 2008-09 & 2009-10, By The Assessee & The Revenue Respectively

For Appellant: Shri Vivek Anand PerapurnaFor Respondent: Shri M. C. Naniwadekar

Section 143(3)Section 172Section 195Section 195(2)Section 250(6)Section 40

Elve Corporation, Mumbai vs. ACIT 12(3), Mumbai

In the result, the assessee’s appeals are partly allowed for statistical purposes, and the Revenue’s appeal is partly allowed

ITA 4108/MUM/2012[2008-09]Status: DisposedITAT Mumbai20 Nov 2015AY 2008-09

Bench: Shri Joginder Singh, Jm & Shri Sanjay Arora, Am आयकर अपील सं./I.T.A. Nos. 4108/Mum/2012 & 6279/Mum/2012 ("नधा"रण वष" / Assessment Years: 2008-09 & 2009-10) Elve Corporation Asst. Cit-12(3), बनाम/ Elve Chambers, Green Street, Aayakar Bhavan, Vs. Fort, Mumbai-400 001 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R ("नधा"रती/Assessee) (राज"व /Revenue) : & आयकर अपील सं./I.T.A. No. 6229/Mum/2012 ("नधा"रण वष" / Assessment Year: 2009-10) Asst. Cit-12(3), Elve Corporation बनाम/ Aayakar Bhavan, Elve Chambers, Green Street, Vs. Mumbai Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaafe 4847 R (राज"व /Revenue) ("नधा"रती/Assessee) : राज"व क" ओर से/Revenue By : Shri M. C. Naniwadekar "नधा"रती क" ओर से / Assessee By : Shri Vivek Anand Perapurna सुनवाई क" तार"ख / : 21.08.2015 Date Of Hearing घोषणा क" तार"ख / : 20.11.2015 Date Of Pronouncement आदेश / O R D E R Per Sanjay Arora, A. M.: These Are Set Of Three Appeals For Two Consecutive Years, Being Assessment Years (A.Ys.) 2008-09 & 2009-10, By The Assessee & The Revenue Respectively

For Appellant: Shri Vivek Anand PerapurnaFor Respondent: Shri M. C. Naniwadekar

Section 143(3)Section 172Section 195Section 195(2)Section 250(6)Section 40

M/S. Syndicate Labels, New Delhi vs. ACIT, New Delhi

In the result, the appeal is allowed

ITA 4386/DEL/2014[2008-09]Status: DisposedITAT Delhi20 Oct 2015AY 2008-09

Bench: Shri R.S. Syalbefore Shri R.S. Syalbefore Shri R.S. Syalbefore Shri R.S. Syal

For Appellant: Shri Niren Gupta, CAFor Respondent: Shri K.K. Jaiswal, Senior DR

Section 172Section 194CSection 271(1)(c)Section 40

Marine Links Shipping Agencies vs. Commissioner of Income Tax

ITA/424/2012HC Karnataka17 Sept 2013

Bench: The Tribunal Was Directed Against The Order Of The Cit(A)-Iv, Bangalore Dated 23.11.2011, Whereby, Order Of The Assistant Director Of Income Tax (International Taxation), Mangalore, Dated 29.12.2009 Passed Under Section 172(4) Of The Income Tax Act (For Short ‘The Act’) Was Confirmed. The Relevant Assessment Year Is 2009-2010.

Section 172(3)Section 172(4)Section 172(5)Section 260