COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 722/COCH/2023Status: DisposedITAT Cochin23 September 2025AY 2007-088 pages
AI SummaryN/A

What did the Tribunal hold?

The Tribunal held that the agreement was solely for procurement of merchandise and did not involve any transfer of technical knowledge, experience, or know-how from Alpha Airport Holding Ltd., UK, to the assessee. Therefore, the essential conditions for treating the payments as 'fees for technical services' under Section 9(1)(vii) of the Act and Article 13 of the India-UK DTAA were not fulfilled. Consequently, the payments were not taxable in India as FTS.

What were the facts?

The assessee, M/s. Cochin International Airport Ltd., operating a duty-free shop, entered an agreement with Alpha Airport Holding Ltd., UK, for procuring merchandise. The AO and subsequently the CIT(A) held that payments made to Alpha Airport Holding Ltd., UK, were liable for TDS under Section 195 as 'fees for technical services' (FTS), as services rendered were technical and the 'make available' condition was met. This appeal challenges the CIT(A)'s order regarding the payments to Alpha Airport Holding Ltd., UK.

What were the issues?

Whether payments made to a non-resident for procuring merchandise qualify as 'fees for technical services' under the Income Tax Act and DTAA, specifically if the 'make available' condition is not met.

Which sections of the Income-tax Act were involved?

Section 9(1)(i),Section 9(1)(vii),Section 195

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Cases cited in this judgment(5)Show list

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Income Tax Appellate Tribunal, COCHIN BENCH : COCHIN

Before: SHRI INTURI RAMA RAO & SHRI SOUNDARARAJAN K.

For Appellant: Shri Gopi K, СА
For Respondent: Shri Omanakuttan, Snr. AR

PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the appeals filed by the assessee challenging the separate orders of the Ld.CIT(A)-12, Bengaluru all dated 23/08/2023 in respect of the A.Ys. 2005-06 to 2009-10. ITA Nos. 720 to 724/Coch/2023

2.

All these appeals are related to the same assessee and the issue involved in all the appeals are similar and therefore we decided to take up all the appeals together and pass a common order for the sake of convenience.

3.

We will take up the appeal in ITA No. 720/Coch/2023 for A.Y. 2005- 06 as the lead case and the result arrived in the said appeal will apply mutatis mutandis to the appeals in ITA Nos. 721 to 724/Coch/2023 for A.

The order continues below.

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