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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 .....

Commissioner of Income-tax Vs. R.M. Muthaiah

Court : Karnataka

Reported in : (1993)110CTR(Kar)153; [1993]202ITR508(KAR); [1993]202ITR508(Karn)

..... , learned counsel for the revenue, referred to sections 4 and 5 of the income-tax act, 1961, and contended that the assessee being a resident in india, his income from whatever source is liable to be taxed under the said act. ..... sections 4 and 5 of the income-tax act and the aforesaid agreement is vesting of powers in the two governments to levy the tax on such income; therefore, according to learned counsel, article 22 of the agreement would operate, clause 2(a) of the said article, which is relevant, reads thus : 'the amount of malaysian tax payable under the laws of malaysia, and in accordance with the provisions of this agreement, whether directly or by deduction, by a resident of india, in respect of income from sources within malaysia, which has been subjected to tax both in india ..... fact the double taxation avoidance agreements which have been entered into by the central government under section 90 of the income-tax act, 1961, also provide that the laws in force in either country will continue to govern the assessment and taxation of income in the respective country except where provisions to the contrary have been made in the agreement. ..... of the assessment year 1982-83, the following question has been referred under section 256(1) of the income-tax act, 1961 ('the act' for short) : 'whether, on the facts and in the circumstances of the case, the appellate tribunal is right in law in upholding the orders of the commissioner of income-tax (appeals) who held that the income of rs. .....

Commissioner of Income Tax, Kolkataxv Kolkata Vs. Smt. Bhagwati Devi J ...

Court : Kolkata

..... section 260a of the income tax act, 1961, against the order dated 27th january, 2014 passed by the income tax appellate tribunal, c bench, kolkata, in i.t.a.no.404/kol/2012 relating to the assessment year 2002-2003 on the following questions: (a) whether on the facts and in the circumstances of the case, the income tax appellate tribunal erred in law as well as in facts by holding that provisions of section 68 of the income tax act, 1961 are not applicable in case of a gift by non resident indian to a resident of india ..... the facts and in the circumstances of the case the income tax appellate tribunal erred in law by holding that the gift of rs.54,14,705/- is not liable to be taxed as income under section 68 of the income tax act 1961 since this was a gift from two nris who have given gifts to large number of persons in india and another donee of mumbai has accepted it to be ..... of the case, the income tax appellate tribunal erred in law by holding that the purchase of bonds has to be considered as genuine by the donors since these were purchased through banking channel in the absence of providing the creditworthiness & relationship of the donors and the donee are not liable to tax under section 68 of the income tax act, 1961 ?. ..... (c) whether on the facts and in the circumstances of the case the income tax appellate tribunal erred in law in holding that the gift is genuine without considering the fact that no evidence of donor s i.e.passport, copy of bank account were produced and the .....

Salil Punoose Vs. The Income Tax Officer, International Taxation, Bang ...

Court : Karnataka

..... from the records, what we find is that the assessing officer, vide its order dated 11.01.2005, had held, as per the provisions of section 6 of the income tax act, 1961, the assessee's correct residential status is resident of india and not non-resident ?. ..... the assessee had filed his return of income for the said assessment year, which was processed under section 143(1) of the income tax act, 1961 (for short the act') and refund of rs.7,68,060/- was granted on 27.11.2002. ..... then on 23.02.2007, the commissioner of income tax (international taxation), bangalore, passed an order under section 263 of the act, holding that since the assessing officer had not looked into the matter of the consultancy fees having been earned outside india in the correct perspective, thus the order of the assessing officer was erroneous, insofar as it was prejudicial to the interest of the revenue. ..... regarding the first three questions, though it has been argued that in view of the status of the assessee having been determined as non-resident indian and even if the consultancy fees was received outside india or within india, then too, by combined reading of sections 5, 6 and 9 of the act, the amount of consultancy fees so received would not be subjected to tax, but still we would be inclined to decide the last three questions first, because, the same would go to the root of the issues .....

Wealth-tax Officer Vs. Smt. Gita Abhyankar

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (1987)23ITD83(Delhi)

..... go by the language of section 6 of income-tax act, 1961. ..... on behalf of the revenue that the territory of the indian embassy where the assessee-husband was functioning was india itself under the international law and, therefore, it was wrong to say that the assessee did not reside in india during the period of 12 months ending with the valuation date.4. ..... according to it, an individual is said to be a resident of india in any previous year if he (a) is in india in that year for a period or periods amounting in all to one hundred and eighty-two days or more; or (b) having within the four years preceding that year been in india for a period or periods amounting in all to three hundred and sixty-five days or more, is in india for a period or periods amounting in all to sixty ..... support the view taken by the learned appellate assistant commissioner by pointing out that the assessee at the relevant time was living with her husband outside india, that she did not visit india for a period of more than 4 weeks and her status could not therefore be regarded as a 'resident' in india during the period in question. ..... that this issue was totally ungermane because the assessee's husband at the relevant time was not residing in the embassy but in a private accommodation outside the indian embassy in a foreign country and it would be too hypertechnical to introduce the concepts of international law for deciding as to whether or not the assessee was non-resident in india during the accounting year. .....

Enforcement Directorate, Government of India Vs. Ilyas Moosa and ors.

Court : Andhra Pradesh

Reported in : 2007(4)ALD35; [2007]139CompCas159(AP); [2008]82SCL156(AP)

..... 5,00,000/- from shri ilyas moosa, under instructions of a person resident outside india, the business and residential premises of shri dinesh doshi and the business premises of shri ilyas moosa, were searched under section 37 of the fema' 1999 read with section 132 of income tax act, 1961 on 19-2-2001. ..... rafiq brothers, had been recorded on 19-2-2001 under section 37 of the act read with section 131 of the income tax act, 1961 and in the said statement of shri abdul sattar, inter alia, it is stated that the entry of rs ..... they were maintaining the regular books of account as required under section 44aa of the income tax act, 1961 for their business. ..... further, a survey under section 37 of fema read with section 131(1a) of the income tax act was conducted at the premises of m/s ..... it is pointed by sri suryakaran reddy that this appeal as against the adjudication order was made under section 17 of the act and section 17 of the act deals with appeals to special director (appeals) and sub-section (2) specifically says that any person aggrieved by an order made by the adjudicating authority, being an assistant director or a deputy director of enforcement, may prefer an appeal to the special director (appeals ..... the enforcement directorate, government of india, iii floor, damayanthi chambers, adarshnagar, hyderabad, had preferred this civil miscellaneous appeal under section 35 of the foreign exchange management act 1999, hereinafter in short referred to as 'act' for the purpose of convenience .....

J.B. Boda and Co. Pvt. Ltd. Vs. Central Board of Direct Taxes, New Del ...

Court : Supreme Court of India

Reported in : 1996VIIIAD(SC)247; 1997AIHC1543; [1997]223ITR271(SC); JT1996(10)SC47; 1996(7)SCALE870; (1997)1SCC719; [1996]Supp8SCR145

..... under the provisions of section 80-0 of the income-tax act, 1961 an indian company or a non-corporate assessee, who is resident in india, is entitled to a deduction of fifty percent of the income received by way of royalty, commission, fees ..... to section 80-0 of the act were originally available in the former section 85 of the income--tax act, 1961. ..... :section 80-0 of the income-tax act, 1961--deduction-- ..... matter that arises for consideration in this appeal is the interpretation to be placed on section 80-0 of the income--tax act, 1961. ..... dated 11.3.1986, the respondent regretted their inability to approve the agreement submitted by the appellant for the purposes of section 80-0 of the income-tax act for the reason 'that income under the agreement is generated in india and is not received in convertible foreign exchange as required under the provisions of section 80-0. ..... gaurishanker, senior counsel for the appellant (assessee) vehemently contented that the provisions of section 80-0 of the income-tax act will apply to the cases like the present one where the commission earned is for the supply of such information as is received by a foreign enterprise, which instead of getting the gross commission first and then ..... that the central board of direct taxes was justified in declining to approve the agreement submitted by the appellant since the income under the agreement is generated in india and is not received in convertible foreign exchange as required under section 80-0 of the act.6. .....

M/S. South West Mining Ltd. Vs. Commissioner of Income-tax Gulbarga

Court : Authority for Advance Rulings

..... justice syed shah mohammed quadri the applicant, a company registered under the indian companies act, 1956, and a tax resident of india, filed this application under section 245q(1) of the income-tax act, 1961 (for short the act ). ..... the relevant sections, namely section 5(2) and section 9 of the income-tax act, 1961 not having undergone any change in this regard, the clarification in circular no.23 still prevails. ..... section 9 income deemed to accrue or arise in india (1) the following incomes shall be deemed to accrue or arise in india:- (i) to (vi) x x x x x x (vii) income by way of fees for technical services payable by (a) x x x x x (b) a person who is a resident, except where the fees are payable in respect of services utilized in a business or profession carried on by such person outside india or for the purposes of making or earning any income from any source outside india; or (c) x x x x explanation 1 xx xx x explanation 2 [for the purposes of this clause, fees for technical services means any consideration (including any lump sum ..... cit [1977] 106 itr 11, the honble supreme court declined to take note of the said circular on the ground that it contemplates a situation quite different from the liability to tax on income accruing or arising to a non-resident under section 9 of the act. ..... as the income is deemed to accrue or arise to the consultant in india, section 195 of the act would be attracted. .....

Sri Salil Punoose Vs. The Income Tax Officer

Court : Karnataka

..... from the records, what we find is that the assessing officer, vide its order dated 11.01.2005, had held, as per the provisions of section 6 of the income tax act, 1961, the assessee s correct residential status is resident of india and not non-resident . ..... the assessee had filed his return of income for the said assessment year, which was processed under section 143(1) of the income tax act, 1961 (for short the act ) and refund of rs.7,68,060/- was granted on 27.11.2002. ..... then on 23.02.2007, the commissioner of income tax (international taxation), bangalore, passed an order under section 263 of the act, holding that since the assessing officer had not looked into the matter of the consultancy fees having been earned outside india in the correct perspective, thus the order of the assessing officer was erroneous, insofar as it was prejudicial to the interest of the revenue. ..... regarding the first three questions, though it has been argued that in view of the status of the assessee having been determined as non-resident indian and even if the consultancy fees was received outside india or within india, then too, by combined reading of sections 5, 6 and 9 of the act, the amount of consultancy fees so received would not be subjected to tax, but still we would be inclined to decide the last three questions first, because, the same would go to the root of the issues .....

Brahm Datt vs.assistant Commissioner of Income -Tax & Ors.

Court : Delhi

..... is aggrieved by a notice dated 24.03.2015 issued under section 148 of the income tax act 1961 (hereafter the act ) proposing to initiate reassessment proceedings for assessment year ..... income tax return(s) in india in the status of non-resident/not ordinarily resident, disclosing income liable to tax in india ..... regularly filed his return of income as person resident in india vide permanent account number ..... basis of facts, the revenue contends that the petitioner cannot be treated as one not residing in india within the meaning of the act; as he did not disclose the asset during the relevant time, the reassessment notice is ..... also contended that the petitioner s status as a person not residing in india has not been disputed and rather, is accepted by the ..... the assessee petitioner made a general and vague statement that during the period from ay198485 to ay200304 he was either non-resident or not ordinarily resident in india. ..... ay ) 1984-85 to ay200304, he was a non- resident/not ordinarily resident of india. ..... being asked during the statement recorded on oath under section 132(4) on 27.09.2011, the petitioner never produced any evidence of either he having been non-resident or of having earned the relevant income outside india.10. ..... did not maintain any account with foreign bank in his personal capacity, but had contributed an amount of approximately us$ 2-3 million at the time of settling of the second techna trust, when he was a non-resident, out of his income earned from sources outside india.4. .....