Judgment Search Results Home > Cases Phrase: income tax act 1961 section 6 residence in india Court: income tax appellate tribunal itat Page 1 of about 2,712 results (0.163 seconds)

Kamaljeet Singh Ahluwala Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2001)78ITD381(JP.)

..... cit[1996] 225 itr 1002' at page 1003, had held as under: 'section 80hhc(1) of the income-tax act, 1961, entitles an assessee resident in india, engaged in the business of export of specified goods or merchandise, to a deduction of the profits derived out of such export in computing the total income. ..... " "only where it is evident from the return which is filed along with the documents in support thereof that a claim of the assessee is not admissible can an adjustment be made under clause (iii) of the first proviso to section 143(1)(a) of the income-tax act, 1961. ..... "in absence of any specific provision in the income-tax act which disallows a deduction because a specific document specified in that section is not annexed to the return, the income-tax officer cannot, under clause (iii) of the proviso to section 143(1)(a), disallow a claim or a deduction merely because, in his view, adequate evidence in support of such a claim or deduction is not before him. ..... 1,07,33,971 claim as exempt under section 80hhc as a prima facie adjustment under section 143(1)(a) of the income-tax-act. ..... 396, it was held as under:-- "the actual assessment by the income-tax officer was made only after the matter was remanded, the income-tax officer not having given fifteen days time under section 139(9) of the act to cure the defect from the date of issue of notice to that effect, the petitioner" was denied his valuable right and any order passed within fifteen days from the date of issue of notice was .....

Kamaljeet Singh Ahluwalia Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Jaipur

Reported in : (2001)69TTJ(JP.)399

..... held as under "section 80hhc(i) of the income tax act, 1961, entitles an assessee resident in india, engaged in the business of export of specified goods or merchandise, to a deduction of the profits derived out of such export in computing the total income. ..... 1990, rejecting a reference application on the question whether the commissioner was not right in revising the assessment under section 263 of the income tax act, 1961, where the officer had accepted the unsigned and unverified return filed by the assessee and passed an assessment order on that basis, and whether the assessee should have been given an opportunity under section 139(9) to remove the defects.in cit v. ..... submitted that at the inner page of the return deputy commissioner, special range, cuttack has stamped, which read : "processed under section 143(1)(a) of the income tax act, 1961, on a total income/loss of rs 1,59,029. ..... where it is evident from the return which is filed along with the documents in support thereof that a claim of the assessee is not admissible can an adjustment be made under clause (iii) of the first proviso to section 143(1)(a) of the income tax act, 1961. ..... 1,07,33,971 claim as exempt under section 80hhc as a prima facie adjustment under section 143(1)(a) of the income tax act, at any rate, the audit report under section 80hhc(4) could also be filed later on, which was filed along with the application under section 154 of the income tax act before the assessing officer as permitted by the cbdt vide .....

Slocum Investment P. Ltd. (Now Vs. the Deputy Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Delhi

..... further, as per clause (ii) of section 6(3) of the income tax act, 1961, m/s vsipl (m) is not a company resident in india as the control and management of its affairs is situated wholly outside india and all decisions are taken by the majority opinion of the board of directors outside india. ..... on the question whether the assessing officer was entitled to question the loan amount which was the subject matter of a regular assessment, while making block assessment, the court held as follows: the explanation to section 158ba of the income-tax act, 1961 makes it clear that the legislature thought it fit to make a distinction between the block assessment and the regular assessment. ..... 55.2 under the existing section 92 of the income-tax act, which was the only section dealing specifically with cross border transactions, an adjustment could be made to the profits of a resident arising from a business carried on between the resident and a non-resident, if it appeared to the assessing officer that owing to the close connection between them, the course of business was so arranged so as to produce less than expected profits to the resident. .....

Til Ltd. Vs. Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Kolkata

..... also been drawn to the provisions of section 5(2) of the income tax act, 1961, which provide that the total income of any previous year of a person who is a non-resident would include all income from whatever source derived which (a) is received or is deemed to be received in india in such year by or on behalf of such person; or (b) accrues or arises or is deemed to accrue or arise to him in india during such year.6.14 thereafter, it has been argued that in the case of a non-resident, an amount is chargeable to tax in india if the income is received or deemed to be received in india or the income accrues or is deemed to accrue ..... in the aforementioned case, it has been held that firstly the chargeability of income has to be tested in terms of sect ions 4,5 and 9 of the act and only than the other sections of the income tax act, 1961 can be referred to. ..... (2004) (assessment year 2001 -02).6.13 lastly, the commissioner (appeals) has also confirmed the disallowance on the ground that no tds was deducted by the appellant under section 195 of the income tax act, 1961 and therefore the payment of commission was even otherwise not allowable as per the provisions of section 40(a)(i). ..... it has been argued that tax is deductible on any payment made outside india on a sum which is chargeable to tax under the provisions of the income tax act, 1961. .....

Jawahar Lal Oswal Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Chandigarh

..... we would like to mention that this was a judgment under the 1922 act when there was no deeming provision corresponding to section 69a of the income-tax act, 1961, but we would still hold that the ratio would be applicable vis-a-vis our observations on the question of onus as set out in para 25 of the present order of ..... lines which the tax authorities in india would make while confronting a donor or creditor located in india and (3) neither the assessing officer in india nor for that matter the assessee has any say in the enquiry made abroad, whether through the foreign government or for that matter the indian ..... considering (1) that adverse inference under given circumstances may not be drawn in case the donor abroad does not appear before the assessing officer based in any part of india, (2) the material or evidence collected by a government agency abroad and passed on to the tax department in india has to be confronted to the assessee fully well realising that the said government agency had made enquiries as it deemed fit and these may not be on the ..... , had not been provided to the income-tax department in india and the facts had to be interpreted in the best possible ..... a donor residing abroad and the donee residing in india. 2 ..... the filing of relevant information/evidence by the donors who resided outside india.adverting back to the facts of the present case, .....

Bakulesh T. Shah Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2003)78TTJ(Mum.)358

..... in dispute that it act, 1961, is applicable to the case of the assessee and he was resident and ordinarily resident within the meaning of the said act.section 4 of the it act is a charging section which provides that income-tax shall be charged for any assessment year in respect of total income of previous year of ..... 'total income' is defined in section 5 of the it act which, at the relevant time, read as under: "5(1) subject to the provisions of this act, the total income of any previous year of a person who is a resident includes all income from whatever source derived which- (a) is received or is deemed to be received in india in such year by or on behalf of such person; or (b) accrues or arises or is deemed to accrue or arise to him in india during such year; or provided that, in the case of a person not ordinarily resident in india within the meaning of sub-section (6) of section 6, the income which accrues ..... or arises to him outside india shall not be so included unless it .....

Smt. Premla Vohra Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1988)27ITD167(Delhi)

..... through issue of fresh certificate vide application attached': provided that where the applicant is an individual, being a citizen of india or a person of indian origin who is a non-resident or, as the case may be, who is not resident in india, he shall, if he desires to avail of the benefits under clause (4b) of section 10 of the income-tax act, 1961 (43 of 1961), or clause (xvic) of sub-section (1) of section 5 of the wealth-tax act, 1957 (27 of 1957), or clause (iid) of sub-section (1) of section 5 of the gift-tax act, 1958 (18 of 1958), as the case may be, make such payment only in any of the following modes, namely: (a) a cheque ..... in favour of the postmaster drawn by the applicant on his non-resident (external) account with a bank branch in india; (b) a demand draft or pay .....

Kuldip Singh Vs. First Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1987)22ITD217(Mum.)

..... vohra, submitted to us that the charge of income tax is by section 4 of the income-tax act, 1961, which lays down that the income-tax shall be charged in accordance with and subject to the provisions of the income-tax act, 1961 in respect of the total income of every person and the scope of total income has been laid down by section 5 of the income-tax act, 1961, which lays down that the total income of any person who is a non-resident will include all income from whatever source derived, which is received or deemed to be received in india or accrues or arises or is deemed to accrue or arise ..... the assessee's learned counsel, shri dinesh kanabar, invited our attention to clause (2) of section 1 of the income-tax act, 1961, which lays down that the income-tax act, 1961 extends to the whole of india.on this basis it was claimed that the provisions of clauses (iv) and (v) of sub-section (1) of section 6 4 of the income-tax act, 1961 should be read in conjunction with clause (2) of section 1 and if this is done, it will be obvious that the transfers between non-residents outside india will not attract the provisions of either clause (iv) or clause (v) of sub-section (1) of section 64 of the income-tax act, 1961. .....

Ddit and Adit Vs. Balaji Shipping (Uk) Ltd.

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... /- by applying net profit rate of 7.5% prescribed under section 44b of income-tax act, 1961 (the act). ..... discussed above would apply in defining the scope of article 9(1) of indo-uk treaty as per the rule of contemporaneous exposition discussed in the earlier part of the order.accordingly it is held that the freight income earned by the assessee on account of transportation of cargo in the international traffic by ships operated by other enterprises under slot chartering arrangement would be taxable only in the state of residence and consequently, such income would be exempt from taxation under the indian income-tax law.24. ..... act, 1961 which provides for taxation of profits of non-resident shipping companies engaged in the business of operation of ..... was the agent of the non-resident in india. ..... appears that the assessee had also claimed exemption under article 9(4) which provides that the income from use, maintenance or rental of containers could be taxed only in the state of residence and not in india. ..... by an enterprise of a contracting state from the alienation of ships or containers owned and operated by the enterprise shall be taxed only in that state if either the income from the operation of the alienated ships or containers was taxed only in that state, or the ships or containers are situated outside the other contracting state at the time of the alienation.a perusal of the above article shows that the income from operation of ships is taxable only in the state of residence. .....

Fifth Income-tax Officer Vs. D.M.C.C. Employees Medical Aid

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (1987)22ITD273(Mum.)

..... case the mother and minor children obtained joint decree for maintenance and shares of these individuals in the joint decree were indeterminate and unknown and as such proviso to section 41 of the income-tax act, 1922 applied.this proviso is in pari materia with section 164(1) of the income-tax act, 1961 ..... refer to sub-section (4) of section 21 of the wealth-tax act, 1957 which is in pari materia with section 164(1) of the income-tax act, 1961 ..... representative of the assessee has relied on three decisions of the tribunal where it has been held that the trustees should be assessed in the status of individual under section 164(1) of the income-tax act, 1961 ..... already indicated that under the wealth-tax act, the status under section 21(4) is that of "individual who is citizen of india and who is resident of india" because of specific provision therein ..... section 21(4) of the said act lays down that tax shall be levied in the like manner and to the same extent as it would be leviable upon or recoverable from an individual who is citizen of india and resident in ..... .), in the like manner and to the same extent as it would be leviable upon or recoverable from an individual who is citizen of india and resident in india for the purposes of this act, and (a) at the rates specified in part i of schedule i or (ii) at the rate of three per cent whichever course would be more beneficial to ..... this express provision, the trustees would be assessed in the status of individual who is citizen of india and resident in india .....