{"id":87358,"date":"2004-07-13T00:00:00","date_gmt":"2004-07-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-kwality-textile-associate-on-13-july-2004"},"modified":"2014-06-11T14:31:19","modified_gmt":"2014-06-11T09:01:19","slug":"commissioner-of-income-tax-vs-ms-kwality-textile-associate-on-13-july-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-kwality-textile-associate-on-13-july-2004","title":{"rendered":"Commissioner Of Income Tax vs M\/S.Kwality Textile Associate &#8230; on 13 July, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs M\/S.Kwality Textile Associate &#8230; on 13 July, 2004<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  13\/07\/2004\n\nCORAM\n\nTHE HONOURABLE MR.JUSTICE P.D.DINAKARAN\nAND\nTHE HONOURABLE MR.JUSTICE N.KANNADASAN\n\nT.C. (Appeal) No.329 of 2004\n\nCommissioner of Income Tax\nCoimbatore                              ..      Appellant\n\n-VS-\n\nM\/s.Kwality Textile Associate Pvt Ltd.,\nPollachi-642 003.                       ..      Respondent\n\n\n        Appeal under Section 260 A of the Income Tax  Act,  1961  against  the\norder  of the Income Tax Appellate Tribunal Madras Bench \"C\" dated 03.0 7.2003\nin I.T.A.364\/MDS\/95.\n\n!For Appellant  :  Mr.J.Narayanaswamy\n\n^For Respondent :  --------\n\n:O R D E R\n<\/pre>\n<p>(Order of the Court was made by P.D.DINAKARAN, J,.)<\/p>\n<p>        Heard.  The appeal is preferred against the order of  the  Income  Tax<br \/>\nAppellate Tribunal  Madras  Bench  &#8220;C&#8221;  dated 03.07.2003 in I.T.A.364\/95.  The<br \/>\nfollowing substantial questions of law are raised for consideration:-\n<\/p>\n<p>1.Whether on the facts and in the circumstances of the case,  the  Income  Tax<br \/>\nAppellate  Tribunal  was  right  in  law  in  holding  that  the technical and<br \/>\nengineering fees received by the assessee is not exigible to tax  in  view  of<br \/>\nthe Double Taxation Avoidance Agreement?\n<\/p>\n<p>2.Whether  on  the  facts and in the circumstances of the case that the Income<br \/>\nTax Appellate Tribunal was right in holding that the payment for technical and<br \/>\nengineering services rendered outside India would constitute royalty and is to<br \/>\nbe assessed in accordance with the provisions  of  Article  7  of  the  Double<br \/>\nTaxation Avoidance Agreement since the assessee had no permanent establishment<br \/>\nin India?\n<\/p>\n<p>3.Whether  on  the  facts and in the circumstances of the case, the Income Tax<br \/>\nAppellate Tribunal was right in law in not considering  Section  80-O  of  the<br \/>\nIncome  Tax  Act  as  the  entire  receipt  is taxable in India subject to the<br \/>\ndeduction, as mentioned in the above Section?&#8221;\n<\/p>\n<p>        2.1.  In brief, the assessee is engaged in the business of  export  of<br \/>\ntextile spares   and  equipments.    For  the  assessment  year  1988-89,  the<br \/>\nassessment was completed on 24.3.1994 under Section 143(3) read  with  263  of<br \/>\nthe Income  Tax  Act.    The  assesee  dis d the assessability of an amount of<br \/>\nRs.39,20,252\/- being the fees received for technical and engineering  services<br \/>\nrendered by  the  assessee outside India.  According to the assessing officer,<br \/>\nthis was assessable as income from India  subject  to  the  deduction  of  50%<br \/>\nadmissible under  Section  80-O of the Income Tax Act.  The assessee contended<br \/>\nthat the income was totally exempt as the amount was  received  from  Malaysia<br \/>\nand as per the Double Taxation Avoidance Agreement between India and Malaysia,<br \/>\nthe technical  service  fees  received were not taxable in India.  It was also<\/p>\n<p>pointed out that the Income Tax Appellate Tribunal had held decided the  issue<br \/>\nin assessee&#8217;s  favour  for  the  immediately  preceding  assessment year.  The<br \/>\nCommissioner of Income Tax (Appeals) accordingly allowed the appeal.\n<\/p>\n<p>        2.2.  Aggrieved by the order of  the  Commissioner  of  Income  Tax  (<br \/>\nAppeals),  the  Revenue  filed  an  appeal  before  the  Income  Tax Appellate<br \/>\nTribunal, Chennai Bench.  The Tribunal, following the decision of  the  Madras<br \/>\nHigh Court in the case of &#8216;COMMISSIONER OF INCOME TAX -vs- VR.S.  R.M.FIRM AND<br \/>\nOTHERS  (208  ITR  400)&#8217;,  wherein the issue has been decided in favour of the<br \/>\nassessee, dismissed the Revenue&#8217;s appeal.  Hence the  present  appeal  by  the<br \/>\nRevenue.\n<\/p>\n<p>        3.   The issue that arises for consideration in this appeal is whether<br \/>\nthe technical fee earned by the assessee from sources in  Malaysia  cannot  be<br \/>\ntaxed  in  India and the technical fee earned by the assessee can be subjected<br \/>\nto deduction under Section 80-O?\n<\/p>\n<p>        4.  Under  identical  facts  and  circumstances,  the  Apex  Court  in<br \/>\nCommissioner  of  Income  Tax  (vs) P.V.A.L.Kulandagan Chettiar (267 ITR 654),<br \/>\nheld as follows:-\n<\/p>\n<p>&#8221;       Where  liability  to  tax  arises  under  the  local  enactment,   the<br \/>\nprovisions  of  Sections  4  and  5  of  the Income Tax Act, 1961, provide for<br \/>\ntaxation of global income of an assessee chargeable to tax  thereunder.    But<br \/>\nthis  is  subject  to  the provisions of an agreement entered into between the<br \/>\nCentral Government and the Government of a foreign country  for  avoidance  of<br \/>\ndouble  taxation  as  envisaged  under Section 90 to the contrary, if any, and<br \/>\nsuch an agreement will act as an exception to or modification  of  sections  4<br \/>\nand 5 of the Income Tax Act.  The provisions of such agreement cannot fasten a<br \/>\nliability where  the  liability  is  not  imposed  by  a local Act.  Where tax<br \/>\nliability is imposed by the Act, the agreement may be resorted to  either  for<br \/>\nreducing the  tax liability or altogether avoiding the tax liability.  In case<br \/>\nof any conflict between the provisions of  the  agreement  and  the  Act,  the<br \/>\nprovisions  of  the  agreement  would  prevail  over  the  Act  in view of the<br \/>\nprovisions of Section 90(2).  Section 90(2) makes it  clear  that  &#8220;where  the<br \/>\nCentral  Government  has  entered into an agreement with the Government of any<br \/>\ncountry outside India for granting relief of tax, or for avoidance  of  double<br \/>\ntaxation, then in relation to the assessee to whom such agreement applies, the<br \/>\nprovisions  of  the  Act shall apply to the extent they are more beneficial to<br \/>\nthat assessee&#8221;, meaning thereby that the Act gets modified in  regard  to  the<br \/>\nassessee  in  so  far  as  the  agreement  is concerned if it falls within the<br \/>\ncategory stated therein.\n<\/p>\n<p>        When it is intended under  the  Double  Taxation  Avoidance  Agreement<br \/>\nbetween  India and Malaysia that, even though it is possible for a resident in<br \/>\nIndia to be taxed in terms of Sections 4 and 5 of the Income Tax Act, 1961, if<br \/>\nhe is deemed to be a resident of contracting  State  where  his  personal  and<br \/>\neconomic  relations  are  closer,  then  his  residence  in  India will become<br \/>\nirrelevant,  the  Double  Taxation  Avoidance  Agreement  will  have   to   be<br \/>\ninterpreted as such and would prevail over Sections 4 and 5 of the Act.&#8221;\n<\/p>\n<p>        5.   Applying  the  said  ratio  in  Commissioner  of  Income Tax (vs)<br \/>\nP.V.A.L.Kulandagan Chettiar (267 ITR 654), this Court (N.V.BALASUBRAMANIAN AND<br \/>\nM.THANIKACHALAM, JJ.), by an order dated 15.6.2004 in T.C.A.No.18  2  of  2004<br \/>\nalso held that the income earned from Malaysia is not taxable in India.  The<br \/>\nsubstantial  question of law raised by the appellant is therefore liable to be<br \/>\nanswered against the revenue and accordingly the appeal stands dismissed.\n<\/p>\n<p>Index :  Yes<br \/>\nInternet :  Yes<br \/>\nKST.\n<\/p>\n<p>To:\n<\/p>\n<p>1.The Assistant Registrar,Income Tax Appellate Tribunal<br \/>\nMadras Bench &#8220;C&#8221;, Rajaji Bhavan III Floor, Besant Nagar, Chennai-90.\n<\/p>\n<p>2.The Secretary, Central Board of Direct Taxes, New Delhi.\n<\/p>\n<p>3.The Commissioner of Income Tax (Appeals), Coimbatore.0-\n<\/p>\n<p>4.The Deputy Commissioner, Special Range-II, Coimbatore.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court Commissioner Of Income Tax vs M\/S.Kwality Textile Associate &#8230; on 13 July, 2004 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 13\/07\/2004 CORAM THE HONOURABLE MR.JUSTICE P.D.DINAKARAN AND THE HONOURABLE MR.JUSTICE N.KANNADASAN T.C. (Appeal) No.329 of 2004 Commissioner of Income Tax Coimbatore .. Appellant -VS- M\/s.Kwality Textile Associate Pvt Ltd., Pollachi-642 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-87358","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs M\/S.Kwality Textile Associate ... on 13 July, 2004 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-ms-kwality-textile-associate-on-13-july-2004\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs M\/S.Kwality Textile Associate ... on 13 July, 2004 - Free Judgements of Supreme Court &amp; 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