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Angel Garments Limited v/s DIT (International Taxation)Chennai


Company & Directors' Information:- D R GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18101GJ2005PTC046010

Company & Directors' Information:- R. R. GARMENTS LIMITED [Active] CIN = U51900MH1995PLC095544

Company & Directors' Information:- S G GARMENTS LIMITED [Active] CIN = U18101WB2004PLC098193

Company & Directors' Information:- ANGEL INDIA PRIVATE LIMITED [Active] CIN = U31909HR2020FTC084672

Company & Directors' Information:- K K P GARMENTS PRIVATE LIMITED [Active] CIN = U65921TZ1994PTC005334

Company & Directors' Information:- ANGEL INTERNATIONAL PRIVATE LIMITED [Strike Off] CIN = U18100DL1985PTC020950

Company & Directors' Information:- N K GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2000PTC107093

Company & Directors' Information:- K. D. GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2005PTC101896

Company & Directors' Information:- G AND A GARMENTS PVT LTD [Strike Off] CIN = U18101PB1995PTC016121

Company & Directors' Information:- V H GARMENTS PRIVATE LIMITED [Active] CIN = U52322MH2008PTC181066

Company & Directors' Information:- S. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL1996PTC083315

Company & Directors' Information:- GARMENTS INTERNATIONAL PRIVATE LIMITED [Active] CIN = U18101KA1979PTC003476

Company & Directors' Information:- CHENNAI GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U18101TN2005PTC058277

Company & Directors' Information:- G. M. GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2006PTC152683

Company & Directors' Information:- D AND D GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL1975PTC007923

Company & Directors' Information:- J S GARMENTS (INDIA) PRIVATE LIMITED [Active] CIN = U74900WB2009PTC135262

Company & Directors' Information:- K. B . GARMENTS PRIVATE LIMITED [Active] CIN = U18109WB2011PTC166954

Company & Directors' Information:- A K GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2015PTC282847

Company & Directors' Information:- D P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2004PTC129479

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC143084

Company & Directors' Information:- P AND P GARMENTS PVT LTD [Under Process of Striking Off] CIN = U18101DL2005PTC143556

Company & Directors' Information:- V S GARMENTS PRIVATE LIMITED [Active] CIN = U18101HR2005PTC068124

Company & Directors' Information:- L. H. GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17121KA2011PTC060761

Company & Directors' Information:- K R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17111WB1998PTC087046

Company & Directors' Information:- T & A GARMENTS PVT LTD [Strike Off] CIN = U52321TN1993PTC025318

Company & Directors' Information:- P. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18204DL2007PTC164238

Company & Directors' Information:- S. A. GARMENTS PRIVATE LIMITED [Active] CIN = U17121DL2007PTC165007

Company & Directors' Information:- T S GARMENTS PRIVATE LIMITED [Active] CIN = U51494DL1996PTC076668

Company & Directors' Information:- GARMENTS INDIA PVT LTD [Strike Off] CIN = U51909GJ1979PTC003310

Company & Directors' Information:- K. S. GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC164404

Company & Directors' Information:- B G GARMENTS PRIVATE LIMITED [Active] CIN = U74899DL2005PTC142488

Company & Directors' Information:- S P GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2003PTC120709

Company & Directors' Information:- P N GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2004PTC127524

Company & Directors' Information:- S T GARMENTS PRIVATE LIMITED [Active] CIN = U18109DL2015PTC277043

Company & Directors' Information:- P L GARMENTS PRIVATE LIMITED [Active] CIN = U17120DL2013PTC248417

Company & Directors' Information:- M. K. GARMENTS PRIVATE LIMITED [Active] CIN = U17291DL2007PTC164395

Company & Directors' Information:- R A GARMENTS PRIVATE LIMITED [Converted to LLP and Dissolved] CIN = U18101DL2003PTC123385

Company & Directors' Information:- C S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC134787

Company & Directors' Information:- B L GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC136912

Company & Directors' Information:- B D S GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2005PTC137898

Company & Directors' Information:- T G GARMENTS PRIVATE LIMITED [Strike Off] CIN = U18101DL2005PTC143392

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U18101DL2006PTC149330

Company & Directors' Information:- G P GARMENTS PRIVATE LIMITED [Active] CIN = U18101DL2007PTC161067

Company & Directors' Information:- I B GARMENTS PRIVATE LIMITED [Active] CIN = U51909DL2013PTC257044

Company & Directors' Information:- G P S GARMENTS PRIVATE LIMITED. [Active] CIN = U74110DL2006PTC149330

Company & Directors' Information:- A G GARMENTS PRIVATE LIMITED [Active] CIN = U51300DL2013PTC257609

Company & Directors' Information:- V R V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2008PTC182256

Company & Directors' Information:- M V GARMENTS PRIVATE LIMITED [Strike Off] CIN = U74899HR2005PTC141797

Company & Directors' Information:- A AND R GARMENTS PRIVATE LIMITED [Strike Off] CIN = U17120HR2013PTC049037

Company & Directors' Information:- V K GARMENTS PRIVATE LTD [Strike Off] CIN = U18101DL1981PTC012410

Company & Directors' Information:- A S GARMENTS PRIVATE LIMITED [Active] CIN = U17212CH1992PTC012350

Company & Directors' Information:- V R GARMENTS PVT LTD [Strike Off] CIN = U18101CH1991PTC011345

Company & Directors' Information:- S B GARMENTS PRIVATE LIMITED [Strike Off] CIN = U51311DL2005PTC141954

    A.A.R. NO. 729 OF 2006

    Decided On, 30 October 2006

    At, Authority For Advance Rulings Income Tax New Delhi

    By, HONBLE MR. JUSTICE SYED SHAH MOHAMMED QUADRI (CHAIRMAN)MR. A.S. NARANG (MEMBER) MR. A. SINHA (MEMBER)

    Present for the department Mr. A.N. Pahuja, DIT (International Tax) Chennai Present for the applicant Mr.K.M. Sundram, FCA.



Judgment Text

Justice Syed Shah Mohammed Quadri

This is an application under Section 245Q(1) of the Income tax Act, 1961 (for short "the Act"). The applicant, M/s Angel Garments Ltd., Hong Kong, is a non-resident company. It is incorporated under the Companies Ordinance of Hong Kong and is having its registered office at Hong Kong. The applicant is proposing to set up a liaison office in India after duly obtaining the permission from the Reserve Bank of India. The activities of the liaison office, as enumerated, would be as follows:-

(a) Collecting information and samples of various garments and textiles from various manufacturers, traders and exporters.

(b) Passing on information with regard to various garments and textile products available in India to applicant’s head office at Hong Kong.

(c) Coordinate and act as the channel of communication between the applicant and the Indian exporters.

(d) Follow up with the Indian Exporters for timely export of goods ordered by the applicant.

It is submitted that the liaison office will not carry on any commercial activity in India and will not earn any income in India. It will not have any power or authority to enter into any contract for sale or any other contract to earn income in India .

The entire expenses of the proposed liaison office shall be met through remittances from applicant’s head office at Hong Kong. On the basis of these facts the applicant has set-forth the following question to seek advance ruling of the Authority :-

"Whether looking to the nature of activities to be carried on by the Liaison Office and the nature of the powers of the Liaison Office (as proposed to be set up in India by the Applicant, which is a Hong Kong based company and a non-resident as per the provisions of Section 6(3) of the Income Tax Act, 1961), the Applicant can be held to have earned any income taxable in India as per the provisions of the Income Tax Act, 1961?"

2. The jurisdictional Commissioner (for short "the Commissioner"), in his comments, submits that there is no Double Taxation Avoidance Agreement (DTAA) with Hong Kong. It is admitted that the applicant is a non-resident and it is conceded that the activities of the liaison office as given by the applicant may not give rise to any taxable income in India.

3. Mr.K.M. Sundram, learned FCA appearing for the applicant, submits that the case of the applicant is covered by clause (b) of explanation 1 to Section 9(1)(i) of the Act and therefore no taxable income accrues or arises to the applicant in India. Mr. A.N. Pahuja, DIT (International Tax), Chennai, who appears for the Commissioner, has conceded the position and submits that in view of the proposed activities of the liaison office as given by the applicant, no tax liability would arise to the applicant in India.

4. Having noted the submissions of the learned representatives of the parties and having regard to the facts stated above, it would be appropriate to refer to clause (b) of explanation 1 to Section 9(1)(i) of the Act which reads as follows:-

Income deemed to accrue or arise in India

Section 9

(1) The following income shall be deemed to accrue or arise in India :-

(i) all income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from any property in India, or through or from any asset or source of income in India or through the transfer of a capital asset situated in India.

[ Explanation 1]- For the purposes of this clause –

(a) x x x x x

(b) in the case of a non-resident, no income shall be deemed to accrue or arise in India to him through or from operations which are confined to the purchase of goods in India for the purpose of export;

(c) to (d) x x x x x x x

A plain reading of the provisions, extracted above, would show that no income shall be deemed to accrue or arise to a non-resident through or from operations which are confined to the purchase of goods in India for the purpose of export.

5. Admittedly in this case the proposed activities of the liaison office is confined to purchase of goods for the purpose of export. It is immaterial whether the export of goods is to Hong Kong to any other country because clause (b) of the explanation 1 to Section 9(1)(i) does not specify that the export should only be to the country of which th

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e applicant is a tax resident. In view of this position we rule on the question as follows:- Looking to the nature of the proposed activities to be carried on by and the nature of the powers of the Liaison Office which is proposed to be set up in India by the applicant, a non-resident company, it cannot be held to have earned any income taxable in India under the provisions of the Income Tax Act, 1961. Pronounced in the open court of the Authority on this 30th day of October, 2006.
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