In an Income Tax Case Appeal filed by the Principal Commissioner of Income Tax against the Tribunal, the court dismissed the appeal as withdrawn pursuant to Circular No.21 of 2015, leaving the substantial question of law regarding the taxation of professional services open. No costs.
Tax Case Appeal dismissed; substantial question of law left open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dated: 21/6/2016
The Honourable Mr.Justice S.Manikumar and The Honourable Mr.Justice D.Krishnakumar
Tax Case Appeal No.393 of 2016
The Principal Commissioner of Income Tax Central Circle II No.108 Nungambakkam High Road Chennai 600 034. ... Appellant vs Mr.S.I.Karthi ... Respondent
Prayer: Appeal filed against the order of the Income Tax Appellate Tribunal, Madras 'B' Bench, Chennai dated 30/6/2015 in ITA No.1949/Mds/2014 against the Common order passed by the Commissioner of Income Tax(A) (C)-II CIT (Appeals) in ITA Nos.202 & 204/11-12 dated 26.3.2014 for the assessment years 2008-09 and 2010-11 and against the Assistant Commissioner of Income Tax, Central Circle II (5), Chennai dated 23.12.2011 made in P.A.No.BACPS5964G for the assessment year 2010-2011.
For appellant : Mr.T.R.Senthil Kumar Senior Standing Counsel for Income Tax. J U D G M E N T
(Judgment of the Court was made by S.Manikumar,J)
This Appeal has been filed against the order of the Income Tax Appellate Tribunal, 'B' Bench, Madras, dated 30/6/2015.
“Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was right in holding that the amount received as advance as per the agreements entered into by the assessee with different film producers, promising to
render professional services were not taxable as income, even though the assessee was following cash system of accounting?”
Sd/-
Assistant Registrar(CS V)
//True Copy//
Sub Assistant Registrar
To
1.The Commissioner of Income Tax,
New No.46 ( Old No.108),
Mahatma Gandhi Road, Chennai-600 034.
Tax Case Appeal No.393 of 2016
MP[co] srg 25/07/2016
1 issue framed by the court
Whether the appeal arises under the Circular bearing No.21 of 2015 dated 10/12/2015
1 provisions across 1 enactments
The Principal Commissioner of Income Tax Central Circle II No.108 Nungambakkam High Road Chennai 600 034
Mr.S.I.Karthi
S.Manikumar
D.Krishnakumar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
