There
has been a lot of heartburn and anxiety with the Bandopadhyay Judgement of the
ITAT, wherein a Seafarer has been Taxed even though he has maintained an NRI
Status.
This
thought process of the Kolkata ITAT has now percolated to other cities in the Country
and the ITO/ITD of other Cities are also using this judgement or facts of the
judgement to Tax Seafarers.
Many
Seafarers have received a Scrutiny and Assessment Order and have filed Appeal
in various Courts/Tribunals across the country.
If you
have received a Tax Notice, don't worry and Fight it out (provided you are on
the right side of the Law). In the welfare of all Seafarers and their Tax well
being, I am listing out the relevant case laws which can be cited by You, in
support of your Case. I am also listing out Case Laws and Judgements against us
to enable you or your Accountant to represent you better in your case.
Using
and being prepared with the nuances of the Case Laws will help you overcome the
challenges in a Scrutiny or the Appeal hearings.
I will
request all Seafarers, in case there is a Scrutiny, please take up your Arms
and Fight the Case through an experienced International Tax specialist. It is
worth a Fight and it has a bearing on all other fellow Seafarers also.
In case
I can be of any assistance feel free to contact my Team or me and I will try
and help wherever possible.
(Time
permitting, (in due course) I will try and write a short note for each case law
for better understanding).
If I
have missed out any Case Laws please feel free to add in and contribute.
Best
wishes.
Mr
Rohit Bajoria is a Senior Partner in Tax Assist (An Alfred Jordan initiative).
He has more than 15 Years of experience in International and NRI Tax &
Finance. He is an advisor to Individuals, HNI’s NRI’s and Private &
Government Organisations, located globally. He also writes articles in National
and International Journals. He is passionate about working with Orphanages and
Schools for the under privileged.
List of
Case Laws
Supreme Court
CIT v. Goslino Maria - 241 ITR
312 (SC)
Keshav Mills Ltd. v. CIT - 23
ITR 230 (SC)
Azadi Bachao Andolan -
263 ITR 706 (SC)
P. V. A. L. Kulandagan
Chettiar - 267 ITR 654 (SC)
CIT v. Ashokbhai Chimanbhai
– 56 ITR 42 (SC)
CIT v. Ogale Glass Works – 25
ITR 529 (SC)
CIT v. Kirloskar Bros – 25 ITR
547 (SC)
CIT v. Jagdisg Mills – 37 ITR
114 (SC)
Delhi
DCIT v. Finlay Corp Ltd.
- 86 ITD 626 (Del)
ADIT v. Nandan Singh Chauhan
[2009] (Del)
Deputy Commissioner of Income
tax, Dehradun v. Shri Ashok Kumar (ITA No. 2398/ Del/ 2007)
Karnataka
DIT v. Prahlad Vijendra Rao
[2011] (239 CTR 107) (Kar)
CIT v. Manoj Kumar Reddy case
(2011) 245 CTR 350 (Kar)
ITO v. Dr. M.P. Konanhalli - 55
ITD 266 (Bang)
DDIT v. Kumar K Chandnani –
[2010] (ITA No 145) (Bang)
ITO v. Dylan George Smith
[2009] (Bang)
Maharashtra
CIT v. Avtar Singh Wadhawan
[2011] (247 ITR 260) (Bom)
Jayram Rajgopal Poduval v. ACIT
[2008] 21 SOT 514 (Mum)
CIT v. Indo Oceanic Shipping
Co. Ltd. - 247 ITR 247 (Bom)
ITO v. Fausta C Cordeiro
- ITA No 4933/Mum/2011 (Mum)
ITO v. Gautam Banerjee - ITA No
2374/Mum/2011 (Mum)
ITO v. Abbott Industries - 31
ITD 183 (Mum)
Prema P Shah v. ITO [2006] 101
TTJ 849 (Mum)
West Bengal
Utanka Roy v. DIT (WP No 369 of
2014) (Kol)
Ranjit Kumar Bose v/s ITO
[1986] (Cal)
Vijay Mallya v. ACIT – 263 ITR
41 (Cal)
Bholanath Pal v. ITO – 153 TTJ
764 (Kol)
Bhuban Mohan Banerjee v. CIT –
29 ITR 229 (Cal)
Tamil Nadu
CIT v/s AP Kalyankrishnan
[1992] (Mad)
K.M.N.N. Swaminathan Chettiar
v. CIT [1947] (15 ITR 418) (Mad)
CIT v. ICL Shipping Ltd. [2009]
(315 ITR 195) (Mad)
Susila Ramasamy v. ACIT -
8 ITR (Trib) 18 (Chen)
B R Sundaram v. CIT – 117 ITR
960 (Mad)
Others
Arvind Singh Chauhan v/s ITO
[2014] (147 ITD 0509) (Agra)
P.B.I. Bava v. CIT [1995]
(Trav-Coch)
CIT v. S. G. Pgnatale (supra)
(Gujarat)
CIT v. Bachubhai Nagindas Shah
– 104 ITR 551 (Guj)
Wallace v. CIT 16 - ITR 240
(PC)
CIT v S. G. Pgnatale - 124 ITR
391
CIT v. Sedco Forex
International Drilling Co. Ltd. - 264 ITR 320 (Uttaranchal)
CIT v. Asandas Khatri - 283
ITR 346 - (MP)
Munibhai v. CIT - 23 ITR 27
Advance Ruling P. No. 7 of
1995, In re. [1997] 223 ITR 462(AAR)
Advance ruling No. P 5 of 1995,
In re [1997] 223 ITR 379 (AAR);
P.N.7 of 1995, In re (223 ITR
462) (AAR)
ARA No. P5 of 1995 (223 ITR
379)(AAR)
[2011] 337 ITR 350 (Mad.)
Walkie v. IRC [1952] (1 ALL ER
92)
Few
Others
Advance Ruling (233 ITR 462)
Jaipur Tribunal (No dated )
(ITO V/s. Dr. R. K. Sharma)
Max Mueller Bhavan (268 ITR 31)
Meaning of Employment
CIT v/s Halliburton offshore
services inc. (271 ITR 395) and
CIT v/s Sedco Forex
International Drilling Co. Ltd. (264 ITR 320)
RBF Rig Corp. Delhi Tribunal
Special Bench (2007)
CIT v R. Rajgopal [
TS-222-HC-2011 (MAD)] J
Relevant Law
Section 5(2)(a) of the Income
Tax Act:
Section 15 of Income Tax Act
Circular No. 586, dated
28-11-1990
CBDT Circular No. 333 dated
2.4.1982
No comments:
Post a Comment