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Documents citing Pride Foramer S.A. (Formerly Known As ... vs Acit, Spl. Range on 14 July, 2005

United Airlines,, vs Dcit, Non Resident Cir.,, on 12 April, 2022

In fact, in case of Air France Vs. ACIT (supra), the Bench has gone a step further by holding that services provided and received from non-IATP members will also come within the ambit of Article 8. Thus, the materials on record not only demonstrate the existence of a pool in terms of Article 8(4), i.e., IATP pool but they also demonstrate that the assessee is a member of the pool and being a member has provided and received services from airlines on reciprocal basis. Thus, in our considered opinion, the profit derived from providing baggage 38 ITA Nos.216 & 217/Del/2000;
Income Tax Appellate Tribunal - Delhi Cites 32 - Cited by 0 - Full Document

Japan Airlines Ltd, vs Cit Delhi Xvii, on 12 March, 2018

10. We have gone through the record in the light of the submissions on either side. Out of the four employees, learned AO passed order u/s 201(1) and 201(1A) of the Act in respect of two employees considering the residential status u/s 6 of the Act whereas in the revision proceedings, learned CIT(A) reached a conclusion that in view of the decision of the Tribunal in the case of Pride Foramer vs ACIT (supra), the applicability of the provisions u/s 9(1)(ii) of the Act and also the provisions of the DTAA between India and Japan are relevant inasmuch as in view of the law declared in the Pride Foramer vs ACIT (supra), payment made to expatriate technicians in India is taxable in India irrespective of their stay in India. It is not in dispute that in the original assessment order dated 3.5.2005, learned AO did not advert to the applicability of the provisions u/s 9(1)(ii) of the Act or the provisions of the DTAA between India and Japan but considered the case only u/s 6 of the Act in respect of the residential status of the employee. In view of the later decision of the Tribunal dated 21st October 2005 to 6 the effect that the payment made to the expatriate technicians in India is taxable in India irrespective of their stay, learned CIT held that the original assessment order passed by the AO is erroneous in so far as the provisions of Section 9(1)(ii) of the Act and the DTAA between India and Japan have not been taken into account is pre judicial to the interest of the revenue.
Income Tax Appellate Tribunal - Delhi Cites 12 - Cited by 0 - Full Document

A.F. Ferguson & Co., Mumbai vs Assessee on 17 October, 2014

Reliance can also be placed on the decision of Mumbai Bench of Tribunal in the case of Shri S. Ganesh vs. ACIT" in ITA No.527/M/2010 decided on 08.12.10 wherein the Tribunal has held that in the absence of any material brought by the revenue authorities that the assessee has received amount more than the professional fees which has been declared by him in the P&L account and when the professional income declared by the assessee far exceeds the professional fees shown in the AIR information, then additions solely based on the AIR information are not sustainable.
Income Tax Appellate Tribunal - Mumbai Cites 1 - Cited by 0 - Full Document

Reliance Broadcast Network Ltd, Mumbai vs Department Of Income Tax on 27 May, 2015

Reliance can also be placed on the decision of Mumbai Bench of Tribunal in the case of Shri S. Ganesh vs. ACIT" in ITA No.527/M/2010 decided on 08.12.10 wherein the Tribunal has held that in the absence of any material brought by the revenue authorities that the assessee has received amount more than the professional fees which has been declared by him in the P&L account and when the professional income declared by the assessee far exceeds the professional fees shown in the AIR information, then additions solely based on the AIR information are not sustainable.
Income Tax Appellate Tribunal - Mumbai Cites 7 - Cited by 0 - Full Document
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