Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By: ?
Even if Sort by Date is selected, exact match will be shown on the top.
RelevanceDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        Note

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Appeals allowed due to invalid notices; other issues deemed academic.

        INGRAM MICRO (INDIA) EXPORTS PVT LTD. Versus DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) -3(1), MUMBAI

        INGRAM MICRO (INDIA) EXPORTS PVT LTD. Versus DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) -3(1), MUMBAI - TMI Issues Involved:
        1. Permanent Establishment (PE) in India
        2. Attribution of profits
        3. Estimation of business income taxable in India
        4. Non-consideration of details placed on record
        5. Levy of interest under sections 234A and 234B of the Income-tax Act, 1961
        6. Validity of order passed under section 153C of the Income Tax Act, 1961

        Issue-wise Detailed Analysis:

        1. Permanent Establishment (PE) in India:
        The appellant contested the Assessing Officer's (AO) decision that it had a PE in India through which it carried out sales. The appellant argued that, based on the facts and prevailing law, it did not have a PE in India and that the AO's conclusions were unsupported by relevant material and overlooked contrary evidence. The appellant requested a recomputation of its total income.

        2. Attribution of Profits:
        The AO attributed profits to the appellant's Indian operations. The appellant argued that Ingram Micro India Ltd. had been appropriately remunerated through an incentive mechanism, and no further attribution of income was warranted. The appellant sought the deletion of the addition made by the AO and a recomputation of its total income.

        3. Estimation of Business Income Taxable in India:
        The AO held that 90% of the appellant's business income was attributable to its Indian PE. The appellant argued that this attribution was erroneous and illegal, and requested a recomputation of its total income.

        4. Non-Consideration of Details Placed on Record:
        The appellant contended that the AO erred by not considering all the details placed on record, thereby violating the principles of natural justice.

        5. Levy of Interest under Sections 234A and 234B of the Income-tax Act, 1961:
        The appellant argued that, being a non-resident, it should not be subject to interest under sections 234A and 234B. The appellant sought the deletion of the interest levied by the AO.

        6. Validity of Order Passed under Section 153C of the Income Tax Act, 1961:
        The appellant raised additional grounds challenging the validity of the order passed under section 153C, arguing that the AO did not comply with mandatory provisions and did not record the required satisfaction before initiating proceedings. The appellant cited legal precedents to support its claim that the assessment order was void ab initio.

        Judgment Analysis:

        Permanent Establishment (PE) in India:
        The tribunal examined the AO's conclusion that the appellant had a PE in India. The tribunal noted that the AO's decision was based on documents and email correspondence seized during a search of Ingram Micro India Pvt. Ltd./Tech Pacific (India) Ltd. The AO concluded that the appellant had a PE in India and attributed 90% of its business income to the Indian PE.

        Attribution of Profits:
        The tribunal considered the appellant's argument that Ingram Micro India Ltd. had been appropriately remunerated and that no further attribution of income was necessary. The tribunal did not specifically address this issue due to the annulment of the assessment orders on jurisdictional grounds.

        Estimation of Business Income Taxable in India:
        The tribunal noted that the AO attributed 90% of the appellant's business income to its Indian PE, based on the directions of the Dispute Resolution Panel (DRP). However, the tribunal did not adjudicate this issue on merits due to the annulment of the assessment orders on jurisdictional grounds.

        Non-Consideration of Details Placed on Record:
        The tribunal acknowledged the appellant's contention that the AO did not consider all the details placed on record. However, this issue was not specifically addressed due to the annulment of the assessment orders on jurisdictional grounds.

        Levy of Interest under Sections 234A and 234B of the Income-tax Act, 1961:
        The tribunal did not specifically address the issue of interest levy under sections 234A and 234B due to the annulment of the assessment orders on jurisdictional grounds.

        Validity of Order Passed under Section 153C of the Income Tax Act, 1961:
        The tribunal focused on the validity of the proceedings under section 153C. The tribunal found that the AO did not record the required satisfaction before initiating proceedings under section 153C. Despite repeated directions to the Revenue to produce the relevant records, no satisfaction note was provided. The tribunal cited legal precedents, including the Supreme Court's judgment in Manish Maheshwari vs. ACIT, to support its conclusion that the absence of recorded satisfaction rendered the proceedings invalid. Consequently, the tribunal annulled the assessment orders for all the assessment years in question.

        Conclusion:
        The tribunal allowed the appeals filed by the appellant, annulling the assessment orders passed under section 153C r.w.s. 144C due to the invalidity of the notices under section 153C. The tribunal did not adjudicate the other issues on merits, considering them academic in light of the preliminary jurisdictional issue.

        Topics

        ActsIncome Tax
        No Records Found