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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. .....

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 .....

Commissioner of Income-tax Vs. Ambalal Kilachand and (Late) Tulsidas K ...

Court : Mumbai

Reported in : (1995)124CTR(Bom)252; [1994]210ITR844(Bom)

..... section 91 of the income-tax act, 1961, if any person who is resident in india in any previous year proves that, in respect of his income which accrued or arose to him during that previous year outside india, he has paid in any country with which there is no agreement under section 90, income-tax, by deduction or otherwise, under the law in force in that country, he shall be entitled to the deduction from the indian income-tax payable by him of a sum to be calculated as provided in that section ..... in respect of income arising from dividend in india, section 194 of the income-tax act, 1961, provides that the company which has made a declaration of dividend and which desires to pay the dividend, shall, before making any payment in respect of any dividend or before making any distribution or payment to a shareholder of any dividend, deduct from the amount of such dividend, income-tax at the rates ..... finding of the tribunal, the following question has been referred to us under section 256(1) of the income-tax act, 1961 : 'whether, on the facts and in the circumstances of the case, the tax deducted by the company in the united kingdom and paid into the treasury in the united kingdom after deducting it from the dividends paid to the assessee in the united kingdom is includible in the chargeable income of the assessee ?' 4. ..... since this is dividend income arising outside india, the provisions for grossing up in respect of dividend income in india in the income-tax act, 1961, would not be .....

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 .....

Commissioner of Income-tax, Bombay Vs. Indo Oceanic Shipping Co. Ltd., ...

Court : Mumbai

Reported in : 2002(2)MhLj685

..... 2 of the said circular, the board has clarified that after the amendment made in section 6 of the income tax act 1961 by the finance act, 1990 with effect from 1-4-1990 an indian citizen who is the member of a crew of an indian ship as defined in section 3(18) of the merchant shipping act, is regarded as resident in india only if he is in india for 182 days or more. ..... group of references deal with common question of law which has been referred by the tribunal to this court under section 256(1) of the income tax act at instance of the revenue.whether the salary payable to the floating staff for the period of employment outside india should not be considered for the purpose of disallowance under section 40a(5)(a) of the income tax act, 1961?2. ..... reads as follows:--'whether on the facts and in the circumstances of the case, the assessee was entitled to weighted deduction under section 35b of the income tax act 1961 on brokerage and commission on freight paid in foreign countries for the assessment year 1977-78? ..... section 6 shows thatfor the purposes of the income tax act, an individual is said to be resident inindia in any previous year if he is in india in that year for one hundred andeighty-two days ..... reliance in connectionwith section 2(25a) was also placed on sections 5 and 6 of the income tax act.it was contended by department that under section 5, the legislature has laiddown the scope of total income of a person who is a resident so as to include allincome from whatever source it .....

Kaycee (Bermuda) Ltd. Vs. Commissioner of Income-tax

Court : Mumbai

Reported in : [1993]202ITR444(Bom)

..... by this reference under section 256(1) of the income-tax act, 1961, made at the instance of the assessee the income-tax appellate tribunal had referred the following questions of law to this court for opinion : '(1) whether, on the facts and circumstances of the case, the tribunal erred in law in holding that ..... the indian company as 'calls received in advance' out of the foreign exchange loan could not enjoy the exemption under section 10(15)(iv)(c) of the income-tax act, 1961 ?' 2. ..... this interest income was not liable to be included in its income by the virtue of the provisions contained in section 10(15)(iv)(c) of the income-tax act. ..... income-tax officer rejected the assessee's contention that the interest amount was exempt under section 10(15)(iv)(c) of the act and hence not liable to be taxed ..... we find that even if it is accepted that it is a debt due to the assessee by the company, it does not help in any way in resolving the controversy before us because that by itself is not enough to bring the interest income within the purview of section 10(15)(iv)(c) of the act as the further requirement that it must be a debt incurred in respect of purchase of raw materials or capital plant or machinery must also be fulfilled. ..... discharge of debt that was incurred by the indian company in respect of purchase of plant and machinery outside india to the extent of this amount and new relationship was created. ..... the assessee is a non-resident company and the assessment years involved are 1968-69, .....

integrated Container Feeder Vs. Jcit, (intl. Tax._4)

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2005)278ITR182(Mum.)

..... that the income which is received, accrues or arises or deemed to be received, to accrue or arise in india as per provisions of section 5(2) of income tax act, 1961 cannot at all be taxed in india.dtac does not debar such taxability at all as there is no provision in dtac to exempt such income. ..... resident in india within the meaning of section 2(30) of it act 1961 ..... during the course of hearing, much reliance was placed by assessee on the tax residency certificate given by mauritius income tax authorities on the basis of which, it was claimed that conclusiveness of such certificate should not be disturbed in ..... assessee vide letter dated january 2nd, 2004 has sought to produce before us a certificate also given by commissioner of income tax, mauritius which reads as under:- this is to certify that the tax residence certificate issued on the third of august, one thousand nine hundred and ninety four to the effect that integrated container feeder service is a company resident in mauritius for income tax purposes is still valid. ..... of these factors and once such criterion is fulfilled, then merely because the place of management of the company is in a 'third' country, the company does not cease to be a resident of mauritius - even if the 'effective place of management' renders it a resident of such third country also- but in such a situation the assessee cannot be denied the benefit of the convention with mauritius.reference was also made to the various board resolutions passed in board .....

Capt. A.L. Fernandes Vs. Ito

Court : Mumbai

Reported in : (2002)75TTJ(Mumbai)714

..... after the amendment made in section 6 of the income tax act, 1961 by the finance act, 1990 with effect from 1-4-1990, an indian citizen who is a member of the crew of an indian ship as defined in clause (18) of section 3 of the merchant shipping act, 1958, is regarded as a resident in india only if he is in india for 182 days or more during the relevant year irrespective of the extent of his stay in india in earlier years. ..... . the assessee, in our view, is 'non-resident' as his stay in india does not satisfy the test laid down for determining the residential status under section 6 of the income tax act, 1961 ..... . the expression 'received in india' does not find elaboration in the income tax act except as the extension or inclusion of 'the income deemed to be received', which is dealt by section 7 of the income tax act, 1961 ..... for this purpose, it is necessary to note that the term 'india' as defined in section 2(25a) of the income tax act, 1961, does not extend to indian ships operating beyond indian territorial waters. ..... 526, dated 28-11-1990, it is clarified that the term 'indian' as defined in section 2(25a) of the income tax act, 1961, does not extend to indian ships operating beyond indian territorial waters. ..... . in my view, the scope of the circular should not be stretched so as to exclude the taxability of income which falls within the ambit of section 5 of the income tax act, 1961 .....

Charbonnages De France Vs. Dy. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

..... project - assessee carrying out offshore services - fees for services - not taxable in india merely because non-resident has permanent establishment in india - only if services are utilized in india and they are rendered in india - income tax act, 1961, sections 5(2), 9(1)(i), explanation (a) - convention for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between india and japan, articles 5,7(1), 12(1), (2), (5), para 6 of protocol.respectfully applying this judgment to the facts of the case we have to necessarily allow the plea of the assessee.the ..... technical services - non-resident - overseas services - sufficient territorial nexus with india necessary - two conditions for taxability - must be utilized in india and must be rendered in india - income tax act, 1961, section 9(1)(vii). ..... director of income-tax , where it is held as follows: deemed income - accrual - test is of "business connection" and not "permanent establishment" - "business connection" under income-tax act different from "permanent establishment" under double taxation avoidance law - income tax act, 1961, section 9(1)(vii) - convention for avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income between india and japan, article 5. ..... as per section 5(2) of the income tax act, 1961, income of a non-resident includes income from sources within india. .....