106 (Chennai Trib.) 12. DCIT v. Bombardier Transportation India (P.) Ltd.

77 Taxmann.com 166Income Tax Appellate Tribunal2017#9134 most cited

What is 106 (Chennai Trib.) 12. DCIT v. Bombardier Transportation India (P.) Ltd. authority for?

The "make available" condition is satisfied when services are rendered to a non-resident, allowing for taxation of the non-resident's income in India.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2023.

Also referred to as

DCIT v. Bombardier Transportation India (P.) Ltd. · Section 9(1)(vii) · make available condition · non-resident income · India taxation · permanent establishment · tax treaty

Issues it is cited on

make available conditionsection 234dsection 9(1)(vii)tax treatypermanent establishmentsection 9(1)section 201non-residentsection 20double taxationsection 234section 23

Judgments citing 106 (Chennai Trib.) 12. DCIT v. Bombardier Transportation India (P.) Ltd.

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6725/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Oct 2023AY 2014-15

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos.6723, 6724 & 6725/Del/2017 Assessment Years: 2012-13, 2013-14 & 2014-15 . Bombardier Transportation Vs. DCIT, (Holdings) Singapore Pte. Ltd., Circle-1(1)(2), C/o- Pricewaterhouse Coopers International Taxation, Pvt. Ltd., 11A, New Delhi Sucheta Bhawan, Vishnu Digamber Marg, New Delhi PAN :AAECB4803D (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Advocate Sh. Anubhav Rastogi, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 01.08.2023 Date of prono…

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6724/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos.6723, 6724 & 6725/Del/2017 Assessment Years: 2012-13, 2013-14 & 2014-15 . Bombardier Transportation Vs. DCIT, (Holdings) Singapore Pte. Ltd., Circle-1(1)(2), C/o- Pricewaterhouse Coopers International Taxation, Pvt. Ltd., 11A, New Delhi Sucheta Bhawan, Vishnu Digamber Marg, New Delhi PAN :AAECB4803D (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Advocate Sh. Anubhav Rastogi, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 01.08.2023 Date of prono…

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6723/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2023AY 2012-13

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos.6723, 6724 & 6725/Del/2017 Assessment Years: 2012-13, 2013-14 & 2014-15 . Bombardier Transportation Vs. DCIT, (Holdings) Singapore Pte. Ltd., Circle-1(1)(2), C/o- Pricewaterhouse Coopers International Taxation, Pvt. Ltd., 11A, New Delhi Sucheta Bhawan, Vishnu Digamber Marg, New Delhi PAN :AAECB4803D (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Advocate Sh. Anubhav Rastogi, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 01.08.2023 Date of prono…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

The Nielsen Company (Us) Llc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result the Ground No

ITA 4362/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 May 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhthe Nielsen Company (Us) Dcit (It) - 4(2) Llc, C/O Nielsen (India) Pvt. Mumbai. Ltd., 6Th Floor, Block-C, Godrej Vs. It Park, 02 Godrej Business, District, Phirojshah Nagar, Lbs Marg, Vikhroli (W), Mumbai-400079. Pan: Aacfj7526Q Appellant Respondent Appellant By : Shri P.J. Pardiwala With Sh. Madhur Agrawal (Ars) Respondent By : Shri Himanshu Sharma & Sh. Nishant Samaiya (Sr. Drs)

For Appellant: Shri P.J. Pardiwala with ShFor Respondent: Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs)
Section 143(3)Section 144C(3)Section 234BSection 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER The Nielsen Company (US) DCIT (IT) - 4(2) LLC, C/o Nielsen (India) Pvt. Mumbai. Ltd., 6th Floor, Block-C, Godrej Vs. IT Park, 02 Godrej Business, District, Phirojshah Nagar, LBS Marg, Vikhroli (W), Mumbai-400079. PAN: AACFJ7526Q Appellant Respondent Appellant by : Shri P.J. Pardiwala with Sh. Madhur Agrawal (ARs) Respondent by : Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs) Date of Hearing : 17.05.2019 Date of Pronouncement : 22.05.2019 ORDERUNDER SECTION 254(1)OF INCO…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…