AMPHENOL FCI ASIA PTE LTD,SINGAPORE vs. ACIT, CIRCLE INT TAX 1(1)(1), NEW DELHI

ITA 2056/DEL/2025Status: DisposedITAT Delhi13 May 2026AY 2022-2318 pages
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What were the facts?

The assessee, a foreign company, earned royalty and management fees from its Indian associate. It claimed royalty on export sales and management fees as exempt, while the revenue sought to tax them. An additional issue for AY 2022-23 concerned the taxability of reimbursed expenses.

What did the Tribunal hold?

The Tribunal held that the issue of royalty on export sales requires further factual determination by the Assessing Officer regarding the situs of contract execution and where such income is taxed. The issue of management fees was decided in favor of the assessee based on a prior ruling. The direction regarding reimbursement of expenses was held to be beyond the DRP's power.

What were the issues?

Whether royalty income from export sales is taxable in India, and whether management fees are taxable under the India-Singapore DTAA. Additionally, the validity of directions regarding reimbursement of expenses by the DRP.

Which sections of the Income-tax Act were involved?

Section 9(1)(vi),Section 144C(8)

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Heard together (4 matters)

I.T.A No.1851/Del/2022
I.T.A No.1852/Del/2025
I.T.A No.814/Del/2023
I.T.A No.3002/Del/2023

Read from the judgment's own cause title. This page is filed under one of them.

ITA Nos. 1851, 1852, 814, 3002 & 2056 /Del/2022 AMPHENOL FCI ASIA PVT. LTD. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2018-19 159, Kampong Ampat, #04-01/04 KA Civic Centre, Minto Road, Place, Singapore 368328. New Delhi, PAN No. AABCF5252B Delhi 110002. Appellant Respondent Assessment Year: 2019-20 159, Kampong Ampat, #04-01/04 KA Civic Centre, Minto Road, Place, Singapore 368328. New Delhi, PAN No. AABCF5252B Delhi 110002. Appellant Respondent Assessment Year: 2020-21 159, Kampong Ampat, #04-01/04 KA Civic Centre, Minto Road, Place, Singapore 368328. New Delhi, PAN No. AABCF5252B Delhi 110002. Appellant Respondent Assessment Year: 2021-22 AMPHENOL FCI ASIA PTE. LTD

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