INTERNATIONAL MANAGEMENT GROUP (UK) LTD.,LONDON vs. ACIT, INTERNATIONAL TAXATION--2(1)(1), NEW DELHI

PDF · subscribers
ITA 5816/DEL/2019Status: DisposedITAT Delhi12 September 2019AY 2016-174 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal granted the early hearing as both parties agreed the issue was covered by previous decisions in the assessee's own case. Following the coordinate bench's decisions for earlier assessment years, the appeal was dismissed.

What were the facts?

The assessee sought early hearing in its appeal, stating the issue was covered by previous ITAT decisions in its own case. The issue concerned the taxation of balance receipts not attributable to a permanent establishment as fees for technical services under the India-UK Treaty.

What were the issues?

Whether balance receipts not attributable to a permanent establishment can be taxed as fees for technical services under the India-UK Treaty, based on previous judgments.

Which sections of the Income-tax Act were involved?

Article 13

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘FRIDAY’’ : NEW DELHI

Before: SHRI H.S. SIDHU & SHRI O.P. KANT

International Management Group vs. ACIT, International Taxation2(1)(1) Room No. 306, 3rd floor, E-2 (UK) Ltd., London, Building No. 5, Tower C, Block, Civic Centre, J.L. Nehru 16th floor, DLF Cyber City, Marg, New Delh-2 Phase-III, Gurgaon, Haryana – 122002 (PAN: AABCI9309N) (RESPONDENT) (APPELLANT) Assessee by : Sh. Rishab Malhotra, Adv. Revenue by : Ms. Ashima Neb, Sr. DR. O R D E R

PER H.S. SIDHU, JM :

1.

In this case, Application for Early hearing in the main Appeal has been filed. However, at the time of hearing, Ld. Counsel for the assessee stated that the issue involved in this appeal is whether the balance receipts not attributable to permanent establishment of the appellant can be taxed as Fees for technical services under Article 13 of the India-UK Treaty and also submitted that this issue is squarely covered with the order of the ITAT, New Delhi ‘C’ Bench decision dated 4.10.2016 in assessee’s own case for AY 2010-11, which was subsequently followed by the ITAT for AY 2011-12 to 2015-16 in assessee’s own case wherein the issue in dispute was decided against the assessee. Therefore, he requested that early hearing may be granted to the assessee. The Ld. DR did not express any concern about granting early hearing to the assessee in the impugned appeal.

2.

On careful consideration of the application of the assessee it is apparent that the assessee wants that as the issue involved in this appeal is squarely covered, so, it may be decided on the basis of the order of the coordinate bench in assessee’wn own case for the earlier years. In view of this we grant early hearing of the impugned appeal. Accordingly, the application for early hearing of the assessee is allowed.

Recent GST High Court judgments

Search GST case law →