DCIT INTL. TAX CIRCLE-1(2)(2), NEW DELHI vs. EVEREST GLOBAL INC., USA

ITA 1271/DEL/2023Status: DisposedITAT Delhi10 September 2025AY 2019-20Bench: SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, SHRI NAVEEN CHANDRA (Accountant Member)16 pages
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What did the Tribunal hold?

The Tribunal held that the marketing and sales services rendered by the assessee did not involve the 'making available' of technical knowledge or skill, nor did they involve the transfer of technical plans or designs. Therefore, these services did not fall under the 'Fee for Included Services' clause of the India-USA DTAA.

What were the facts?

The assessee, a US-based consulting firm, received payments for marketing and sales services. The Assessing Officer treated these receipts as fees for technical services, while the CIT(A) upheld additions for marketing and sales services. The assessee appealed, arguing the services were not technical and did not create a permanent establishment in India.

What were the issues?

Whether marketing and sales services rendered by a foreign entity without a permanent establishment in India are taxable as fees for technical services or fee for included services under the India-USA DTAA.

Which sections of the Income-tax Act were involved?

Section 143(2)

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Cases cited in this judgment(10)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (10 matters)

ITA No. 1130/DEL/2023
ITA No. 1131/DEL/2023
ITA No. 1132/DEL/2023
ITA No. 1133/DEL/2023
ITA No. 1134/DEL/2023
ITA No. 1135/DEL/2023
ITA No. 1269/DEL/2023
ITA No. 1270/DEL/2023
ITA No. 1271/DEL/2023
ITA No. 1272/DEL/2023

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

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI

BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER

ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21]

M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon

PAN – AACC E 35 97 R

ITA No. 1269/DEL/2023 [A.Y. 2017-18] ITA No. 1270/DEL/2023 [A.Y. 2018-19] ITA No. 1271/DEL/2023 [A.Y. 2019-20] ITA No. 1272/DEL/2023 [A.Y. 2020-21]

The Dy. C.I.T Vs. M/s Everest Global Inc Circle – 1(2)(2) 12770 Merit Drive, Suite 800, International Taxation Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze New Delhi Platinum Tower, Sector 47, Gurgaon

PAN – AACC E 35 97 R

(Applicant) (Respondent)

ITA No. 1130,1131,1132,1133,1134,1135/DEL/2023 [A.Y.2015-16,2016-17,2017-18,2018-19,2019-2020,2020-21] M/s Everest Global Inc Vs.The A. C.I.T

A

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