High Court of KeralaDivision BenchAppeals rejected; No costs
Preben Smedegaad Jenson v. Commissioner of Income Tax, Kochi (ITA Nos. 22/2007 and connected matters)
Case / Petition Number:ITA Nos. 22/2007; 23/2007; 24/2007; 27/2007; 28/2007; 31/2007; 34/2007; 35/2007; 36/2007; 37/2007; 38/2007; 39/2007; 40/2007; 42/2007; 43/2007; 45/2007; 50/2007; 117/2008
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- K. Vinod Chandran
- Ashok Menon
- Judgment Date
- 2018-10-26
- Court Decision / Holding
- All the Income Tax Appeals are rejected. No costs.
- Final Disposition
- Appeals rejected; No costs
Parties to the Case
Appellants / Petitioners
- Preben Smedegaad Jenson
- Fleming Ploughstrup Nielsen
- Jesper Haugaard
- Niels Kristian Skaarup Jorgensen
- Soren Toft
- Leif Bo Olgaard
- Peder Fisher Pedar
- Niels Kristian Skaarup Jargensen
Respondents
- Commissioner of Income Tax, Kochi
Legal Representation & Advocates
Counsels for Petitioners
- • Sri. E.K. Nandakumar (Sr.)
- • Sri. Anil D. Nair
Counsels for Respondents
- • Sri. PKR Menon, Sr. Counsel, GOI (Taxes)
Case Synopsis & Summary
This is a batch of connected Income Tax Appeals filed by several Danish employees deputed to Fertilizers and Chemicals Travancore Ltd. (FACT Ltd.) under a 1993 licensing arrangement with Haldor Topsoe A/S (HTAS Denmark). The Assessing Officer taxed salaries paid by HTAS Denmark to the assessees for services rendered in India as income deemed to accrue in India under Section 9(1)(ii), including associated living allowances and accommodation. The Income Tax Tribunal held that salaries paid in Denmark for services rendered in India were taxable in India, but excluded perquisites from taxation under Section 56(1); it also held that Article 16 of the India–Denmark DTAA does not apply to these facts and that Section 10(6A) would not apply. The assessees argued there was no employer-employee relationship between the assessees and FACT Ltd., so salaries earned in Denmark but for services performed in India could not be taxed under Section 9(1)(ii). They also contended that payments by FACT Ltd. for Indian income tax could be regarded as a transfer not belonging to their total income. The Revenue argued that salaries earned in India arise in India and that the payment of Indian tax by FACT Ltd. for expatriates could be taxed under Section 56(1); the High Court upheld the Tribunal’s view. Consequently, all ITAs were dismissed, with no costs.
Provisions of Law Cited
Section 9(1)(ii) of the Income Tax Act, 1961Explanation to Section 9(1)(ii)Article 16 of the DTAA between India and DenmarkSection 56(1)Section 10(6A)Section 143(3)Section 147Section 263
Submissions & Arguments
Contentions of Appellants / Petitioners
The appellants contended that there was no employer–employee relationship between FACT Ltd. and the Danish technicians deputed to India and that salaries earned in Denmark for services performed in India could not be taxed under Section 9(1)(ii). The Explanation to Section 9(1)(ii) clarifies income earned in India for services rendered in India or for the rest period which forms part of the service contract. They also urged that Section 10(6A) does not apply to individuals. They argued the Tribunal erred in treating the tax borne by FACT Ltd. as part of their own income under Section 56(1).
Contentions of Respondents
The Revenue contended that Section 9(1)(ii) deems salaries earned in India to accrue in India, including services rendered in India, and Article 16 of the DTAA supports taxation of salaries for services rendered in India even if paid in Denmark. The Tribunal correctly held that the salaries paid for services rendered in India were taxable in India, while excluding perquisites from taxation under Section 56(1). It was also held that the arrangements do not bring a foreign company under Section 10(6A), so the tax borne by FACT Ltd. cannot be excluded from the assessees’ total income.
Cited Precedents (1)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Emil Weber v. Commissioner of Income Tax | 1993 200 ITR 483 | Positive | Cited to support the proposition that tax borne by an employer for expatriate personnel can fall within Section 56(1) as income of the assessees, i.e., income from other sources. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
# **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 22 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1268(COCH)/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**MR. PREBEN SMEDEGAAD JENSON, HTAS DENAMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL, UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
## **COMMISSIONER OF INCOME TAX**
**KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.23, 24, 27, 28, 31, 34, 35, 36, 37, 38, 39, 40, 42, 43, 45, 50 of 2007,117 of 2008 AND 21 of 2007 AND CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-2-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 23 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 186/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.PREBEN SMEDEGAAD JENSON HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**SRI.PKR MENON, SR. COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 & CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-3-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 24 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 625/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.PREBEN SMEDEGAAD JENSON, HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX KOCHI.**
**BY SRI.PKR MENON, SR. COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 & CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-4-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 27 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1068/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
**APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.PREBEN SMEDEGAAD JENSON, HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS, TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
## **SRI. PKR MENON, SENIOR COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 & CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-5-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
**PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 28 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1269/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**MR. PREBEN SMEDEGAAD JENSON AGED 54 YEARS HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD, UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI. KOCHI.**
**SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 & CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-6-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 31 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1270/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**MR.JESPER HAUGAARD, HTAS DENMARK C/O. FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADV. SRI.E.K.NANDAKUMAR (SR.)**
**RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA.21, 22 OF 2007 & CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-7-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 34 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 188/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
**APPELLANT/S:/APPELLANT/ASSESSEE:**
**FLEMING PLOUGHSTRUP NIELSEN HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-8-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 35 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 16/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
**APPELLANT/S:/APPELLANT/ASSESSEE:**
**NIELS KRISTIAN SKAARUP JORGENSES HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-9-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 36 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 17/COCH/2003 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**SOREN TOFT HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-10-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 37 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 626/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.NIELS KRISTIAN SKAARUP JORGENSES HTAS DENMARK, C/O.FETILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**SRI.PKR MENON, SR.COUNSE, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-11-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
## **&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 38 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 328/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**MR.SOREN TOFT, HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX KOCHI.**
**SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-12-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 39 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 187/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
**APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.PEDERSON FISHER PEDAR, HTAS DENMARK, C/O. FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
**RESPONDENT/S:/RESPONDENT/REVENUE:**
## **COMMISSIONER OF INCOME TAX,KOCHI**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-13-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 40 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 183/COCH/2006 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28-09-2006**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**MR.NIELS KRISTIAN SKAARUP JORGENSES, HTAS DENMARK, C/O. FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTIONS, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-14-
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 42 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1231/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**SOREN TOFT,HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-15-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 43 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1271/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**LEIF BO OLGAARD,HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD.,, UDYOGAMANDAL.**
**BY ADVS. SRI.ANIL D. NAIR SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-16-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 45 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1232/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006.**
## **APPELLANT/S:/RESPONDENT/ASSESSEE:**
**MR.SOREN TOFT, HTAS DENMARK, C/O.FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADVS. E.K.NANDAKUMAR (SR.) SRI.ANIL D. NAIR**
## **RESPONDENT/S:/APPELLANT/REVENUE:**
**COMMISSIONER OF INCOME TAX, KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-17-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
## **ITA.No. 50 of 2007**
**AGAINST THE ORDER/JUDGMENT IN ITA 1069/COCH/2005 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 28.9.2006**
**APPELLANT/S:/APPELLANT/ASSESSEE:**
**SOREN TOFT,HTAS DENMARK C/O. FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADV. SRI.ANIL D. NAIR**
**RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX,KOCHI**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
ITAs.22/2007 & CONNECTIONS
-18-
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN**
**&**
**THE HONOURABLE MR. JUSTICE ASHOK MENON**
**FRIDAY ,THE 26TH DAY OF OCTOBER 2018 / 4TH KARTHIKA, 1940**
**ITA.No. 117 of 2008**
**AGAINST THE ORDER/JUDGMENT IN ITA 94/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 24-03-2008**
## **APPELLANT/S:/APPELLANT/ASSESSEE:**
**NIELS KRISTIAN SKAARUP JARGENSEN HTAS DENMARK, C/O. FERTILIZERS AND CHEMICALS TRAVANCORE LTD., UDYOGAMANDAL.**
**BY ADV. SRI.E.K.NANDAKUMAR (SR.)**
## **RESPONDENT/S:/RESPONDENT/REVENUE:**
**COMMISSIONER OF INCOME TAX KOCHI.**
**BY SRI.PKR MENON, SR.COUNSEL, GOI (TAXES)**
**THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 26.10.2018, ALONG WITH ITA NOS.21, 22 OF 2007 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
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**==> picture [346 x 78] intentionally omitted <==**
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Ashok Menon, J.
These are appeals filed by different assessees,
all of them residents of Denmark, employed with Fertilizers and Chemicals Travancore Limited (FACT Ltd.). They were employees of a foreign company, experttechnicians deputed to FACT Ltd. for proper performance of the agreement the FACT Ltd. entered into with their employer; executed in the year 1993. Haldar Topsoe A/S (HTAS), a Company registered under the Laws of Denmark and having its principal office at Denmark, in connection with the “processes and catalysts for production of Ammonia by steam reforming of hydrocarbons” had agreed to depute technicians in their employment, experts in the processes. As per the terms of licence agreement for setting up of the Ammonia Plant, FACT Ltd. was obliged to pay to the assessees living allowance, and fully furnished accommodation for which an amount was charged by FACT Ltd. That apart, income tax payable, i.e. charged
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in India on the salaries of the persons deputed by HTAS, was also to be borne by FACT Ltd. It is an admitted fact that the assessees were all employed in India for more than 183 days. The salaries were drawn by the assessees from their parent Company-HTAS in Denmark and all that they got here, was the living allowance and accommodation, apart from transportation facility etc; provided to them.
2. The Assessing Officer (AO) brought to tax the salaries paid to these assessees by HTAS in Denmark, by virtue of the provisions of the Explanation to Section 9(1)(ii) of the Income Tax Act, 1961 ('Act', for short), because the salaries paid in Denmark were for the services rendered in India. The value of accommodation provided and the income tax paid by FACT Ltd. were also brought to tax by the AO. In case of some of the assessees, regular assessment was made under Section 143(3) of the Act, while in case of others, proceedings were initiated under Section 263 by the Commissioner of Income Tax (CIT) as also by the AO, under Section 147.
3. Appeals were filed by the assessees before the CIT (Appeals) in respect of the assessment orders passed by the AO under Section 143(3) and under Section 143(3) read with Section 147 as well as on the orders of
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the CIT under Section 263. The appeals were all heard by the different CIT (Appeals). Eventually, there were contradictory orders. In some of the appellate orders, the CIT (Appeals) found that the salaries paid to the assessees in Denmark were not liable to be taxed, while some others were of the opinion that the salary earned by the assessees in Denmark were liable to be taxed in India by virtue of the Explanation to Section 9(1)(ii) of the Act.
4. Appeals were preferred by the Department as well as by the assessees before the Income Tax Appellate Tribunal, Cochin Bench, and vide the impugned common order in all the appeals, the Tribunal came to the conclusion that the salaries paid to the assessees in Denmark for services rendered in India were all liable to be taxed in India. The value of perquisites like accommodation was excluded, which the Tribunal held, could not be brought to tax under Section 56(1) of the Act. The Tribunal was of the opinion that Section 10(6A) is not applicable to the assessees and therefore, the income tax paid was rightly added on to the income of the assessees for computing the total income as their taxable income. In view of the above, the appeals filed by both the Revenue and the assessees were partly allowed.
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5. Aggrieved by the impugned common order of the Tribunal, the assessees are before this Court. Following are the common questions of law that arise for consideration in these appeals:-
“(1) Whether the Tribunal was justified in holding that salaries received by the technicians in Denmark were taxable in India under Section 9(1)(ii) of the Act?
(2) Whether the Tribunal was justified in holding that the income tax paid by FACT Ltd. was on the income at the hands of the assessees, considering Section 10(6A) of the Act?”
6. The learned counsel for the assessees and the learned Senior Counsel, Government of India (Taxes) were heard.
7. It is the argument of the learned counsel for the assessees that there is no employer-employee relationship between the assessees and FACT Ltd., as confirmed by the Tribunal. In view of such finding, it was not appropriate that the assessees/employees, who were deputed as technicians by their employers in Denmark, were taxed in India for the salaries which were
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drawn by them in Denmark. It would be apposite to read Section 9(1)(ii) of the Act, which is as follows:
“ 9 Income deemed to accrue or arise in India(1) The following incomes shall be deemed to accrue or arise in Indiaxxx xxx xxx
(ii) income which falls under the head “Salaries”, if it is earned in India.
Explanation:- For the removal of doubts, it is hereby declared that the income of the nature referred to in this clause payable for (a) service rendered in India; and (b) the rest period or leave period which is preceded and succeeded by services rendered in India and forms part of the service contract of employment, shall be regarded as income earned in India;”
8. The Explanation to Section 9(1)(ii) of the Act was brought on to the statute book by Finance Act, 1983 w.e.f. 1.4.1979. A reading of the above Explanation makes it adequately clear that the income falling under the head “Salaries” would be the income earned in India for the services rendered in India, and as per the provisions of the Act, any income that is earned in India, is liable to be taxed. The Tribunal has in detail, considered the Double Taxation Avoidance Agreement between India and Denmark, and in particular Article 16 thereof, to arrive at a conclusion that the salaries paid for the services rendered in India would be taxable, though paid in Denmark. Hence, we do not find
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any reason to interfere with the finding of the Tribunal, insofar as bringing to tax the salaries of the assessees received by them in Denmark for the services rendered in India, is concerned.
9. The next question that arises for consideration is whether the tax liability borne by FACT Ltd. in respect of these assessees during their deputation in India is income at the hands of the assessees. The Tribunal has referred to Article 7 of the Licence Agreement between HTAS, Denmark and FACT Ltd.. As per that agreement, FACT Ltd. has agreed to pay Indian income tax leviable on the individual salaries of HTAS's expatriate personnel deputed to India under the agreement. By virtue of the terms of the agreement, it was the contractual liability of FACT Ltd. to pay income tax in respect of the assessees. Relying on the decision of the Honourable Supreme Court in (1993) 200 ITR 483 (SC) [Emil Webber v. CIT] , it was rightly observed by the Tribunal that the income tax so paid by FACT Ltd. by virtue of the agreement would come within the purview of Section 56(1) as income from other sources, because it would include income of every kind and could not be excluded from the total income under the Act chargeable to income tax. The assessees have urged that the income
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tax so paid by FACT Ltd. could not be brought to the income to be taxed by virtue of the provisions of Section 10(6A) of the Act. Exclusions under the aforesaid Section is with regard to foreign company deriving income by way of royalty or fees received by Government of India in pursuance of agreement by the foreign company and the Government. The Tribunal has considered this issue and has rightly come to the conclusion that the assessees are individual assessees and not a foreign company, so as to exclude their income from the purview of taxation.
We find no reason, whatsoever, to interfere with the orders passed by the Tribunal. The questions of law are all answered in favour of the Revenue and against the assessees. All the Income Tax Appeals are rejected. No costs.
## **Sd/-**
## **K.VINOD CHANDRAN**
## **JUDGE**
**Sd/-**
## **ASHOK MENON**
**JUDGE**
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## **APPENDIX OF ITA 22/2007**
**APPELLANT'S/S EXHIBITS:**
**ANNEXURE - A**
**TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/1997 PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM.**
**ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 28/09/2005, NO. ITA-31/E/DIVII/CIT-II/97-98 (A.Y. 1995-96)**
**ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
**ANNEXURE-D COPY OF THE DEMAND NOTICE ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE PETITIONER DATED 13.3.2007.**
**ANNEXURE-E COPY OF THE ORDER DATED 26.3.2007 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX TO THE PETITIONER.**
**ANNEXURE-F COPY OF THE CHALAN DATED 23.3.2007 EVIDENCING PAYMENT. ANNEXURE-G COPY OF THE NOTICE DATED 26.2.2008 ISSUED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES TO THE PETITIONER.**
**[TRUE COPY]**
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## **APPENDIX OF ITA 23/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 07/03/2005 PASSED BY THE ASST. COMMR. OR INCOME TAX, ERNAKULAM. ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 15/12/2005, NO.ITA-27/R-2/E/CITIV/05-06. ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 24/2007**
**APPELLANT'S/S EXHIBITS: ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM. ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 23/03/2005 NO. 95/R2/E/CIT-II/02-03 (A.Y. 1997-98.) ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 27/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2000 PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 2.8.2005, NO.ITA.89/DIV II/E//CIT/98-99. ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28.9.2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 28/2007**
## **APPELLANT'S EXHIBITS:**
|**ANNEXURE A**|**TRUE COPY OF THE ASSESSMENT ORDER DATED**|
|---|---|
||**21/02/1997 PASSED BY THE ASST.COMMR.OF**|
||**INCOME TAX, ERNAKULAM.**|
|**ANNEXURE B**|**TRUE COPY OF THE ORDER OF THE RESPONDENT**|
||**DATED 28/09/2005, NO.ITA-32/E/DIV-II/CIT-**|
||**II/97-98(A.Y.1996-97).**|
|**ANNEXURE C**|**TRUE COPY OF THE ORDER OF THE INCOME TAX**|
||**APPELLATE TRIBUNAL, KOCHI DATED**|
||**28/09/2006.**|
[TRUE COPY]
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## **APPENDIX OF ITA 31/2007**
**APPELLANT'S EXHIBITS:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/1997 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 28/09/2005, NO.ITA-59, 60, 31 & 32/E/DIV-II/CIT-II/97-(A.Y.1995-96). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 34/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 7.3.2005 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 15.12.2005, NO.ITA-30/R-2/E/CITIV/05-06(A.Y.1998-99). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 35/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2000 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 26.3.2002, NO.CIT/CHN/TBR-16/200102 (AY 1997-98). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 36/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 13.3.2000 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 26.3.2002, NO.CIT/CHN/TBR-16/200102 (AY 1997-98). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 37/2007**
**APPELLANT'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 20.1.2003 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 23.3.2005, NO.97/R2/E/CIT-II/02-03 (AY 1997-98). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 38/2007**
**APPELLANT'S EXHIBITS:**
**ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 20/01/2003 (1997-98) PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM.**
**ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 13/02/2006, NO. ITA-94/R2/EKM/CITV/02-03 (A.Y.1997-98)**
**ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 39/2007**
**APPELLANT'S EXHIBITS: ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 7.3.2005 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM. ANNEXURE B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 15.12.2005, NO.ITA-33/R-2/CITIV/05-06 (AY 1998-99). ANNEXURE C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.**
[TRUE COPY]
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## **APPENDIX OF ITA 40/2007**
**PETITIONER'S EXHIBITS:**
**ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 20/01/2003 PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM. ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 02/08/2005, NO. ITA 84/DIV II/E/CIT/98-99 (A.Y.1997-98) ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28/09/2006.** [TRUE COPY]
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## **APPENDIX OF ITA 42/2007**
## **APPELLANT'S EXHIBITS:**
|**ANNEXURE-A**|**TRUE COPY OF THE ASSESSMENT ORDER DATED**|
|---|---|
||**21.02.1997 PASSED BY THE ASST. COMMR. OF**|
||**INCOME TAX, ERNAKULAM**|
|**ANNEXURE-B**|**TRUE COPY OF THE ORDER OF THE RESPONDENT**|
||**DATED 23.08.2005, NO.ITS-33 &**|
||**34/DII/EKM/CIT-V/97-98(A.Y.1995-96)**|
|**ANNEXURE-C**|**TRUE COPY OF THE ORDER OD THE INCOME TAX**|
||**APPELLATE TRIBUNAL, KOCHI DATED**|
||**28.09.2006.**|
[TRUE COPY]
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## **APPENDIX OF ITA 43/2007**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE-A TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/2997 PASSED BY THE ASST.COMMR.OF INCOME TAX, ERNAKULAM ANNEXURE-B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 28.09.2005, A.NO.ITA-60/E/DIVII/97-98 (A.Y.1996-97) ANNEXURE-C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 28.09.2006 ANNEXURE-D TRUE COPY OF THE DEMAND NOTICE ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX DATED 13.3.2007 ANNEXURE-E TRUE COPY OF THE ORDER DATED 26.3.2007 ISSUED BY THE DEPUTY COMMISSIONER OF INCOME TAX ANNEXURE-F TRUE COPY OF THE CHALAN DATED 23.3.2007 EVIDENCING PAYMENT ANNEXURE-G TRUE COPY OF THE NOTICE DATED 26.2.2008 ISSUED BY THE DEPUTY COMMISSIONER OF COMMERCIAL TAXES TO THE PETITIONER**
[TRUE COPY]
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## **APPENDIX OF ITA 45/2007**
|**APPELLANT'S **|**EXHIBITS:**|
|---|---|
|**ANNEXURE A**|**TRUE COPY OF THE ASSESSMENT ORDER DATED**|
||**21/02/1997 (1996-97) PASSED BY THE**|
||**ASST.COMMR.OF INCOME TAX ERNAKULAM.**|
|**ANNEXURE B**|**TRUE COPY OF THE ORDER OF THE RESPONDENT**|
||**DATED 23/08/2005, NO.ITA-33 &**|
||**34/DII/EKM/CIT-V/97-98(A.Y.1995-96)**|
|**ANNEXURE C**|**TRUE COPY OF THE ORDER OF THE INCOME TAX**|
||**APPELLATE TRIBUNAL, KOCHI DATED**|
||**28/09/2006.**|
[TRUE COPY]
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## **APPENDIX OF ITA 50/2007**
|**APPELLANT'S **|**EXHIBITS:**|
|---|---|
|**ANNEXURE A**|**TRUE COPY OF THE ASSESSMENT ORDER DATED**|
||**13.3.2000 PASSED BY THE ASST.COMMR.OF**|
||**INCOME TAX, ERNAKULAM.**|
|**ANNEXURE B**|**TRUE COPY OF THE ORDER OF THE RESPONDENT**|
||**DATED 02/08/2005, NO.ITA-33 &**|
||**34/DII/E/CIT/98-99(A.Y.1997-98)**|
|**ANNEXURE C**|**TRUE COPY OF THE ORDER OF THE INCOME TAX**|
||**APPELLATE TRIBUNAL, KOCHI DATED**|
||**28/09/2006.**|
[TRUE COPY]
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## **APPENDIX OF ITA 117/2008**
## **APPELLANT'S EXHIBITS:**
**ANNEXURE - A TRUE COPY OF THE ASSESSMENT ORDER DATED 21/02/1997 PASSED BY THE ASST. COMMR. OF INCOME TAX, ERNAKULAM. ANNEXURE - B TRUE COPY OF THE ORDER OF THE RESPONDENT DATED 07/11/2006, NO. 35/D-II/.EKM/CITIT/97-98 (AY 1995-96) ANNEXURE - C TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, KOCHI DATED 24/03/2008.**
[TRUE COPY]
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