(2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. v. DCJT

313 ITR 74Reported decision2009#14045 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2022.

Judgments citing (2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. v. DCJT

FAURECIA AUTOMOTIVE HOLDINGS, PUNE,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX(IT), CIRCLE-1, PUNE, PUNE

In the result, appeal of the assessee is allowed

ITA 488/PUN/2022[2019-20]Status: DisposedITAT Pune01 Nov 2022AY 2019-20
For Appellant: Shri Siddesh Chaugule, CAFor Respondent: Shri Keyur Patel – CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 253Section 270ASection 9(1)(vi)Section 9(1)(vii)

…property or information concerning technical, industrial or commercial knowledge etc. 8 Faurecia Automotive Holdings A.Y. 2019-20 and not a mere rendering of services involving some technical expertise etc.. In Warley Parson Services Pty. Ltd. in Re (2009) 313 ITR 74 AAR, the Authority has held that mere rendering of technical services is not sufficient to attract that clause but the expert knowledge, skills etc. behind the service should be imparted to the other contracting party, that is to say, there has to be a transfer of technical know-how. In view of the foregoing discussion, it becomes evident that the…

FAURECIA AUTOMOTIVE HOLDINGS ,PUNE vs. ASSISTANT COMMISSIONER OF INCOME TAX (INT TAX), PUNE

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 253/PUN/2021[2017-18]Status: DisposedITAT Pune09 Jun 2022AY 2017-18
For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Subhakanta Sahu
Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)Section 9(2)

…n referred to herein is for use of some right, property or information concerning technical, industrial or commercial knowledge etc. and not a mere rendering of services involving some technical expertise etc.. In Warley Parson Services Pty. Ltd. in Re (2009) 313 ITR 74 AAR, the Authority has held that mere rendering of technical services is not sufficient to attract that clause but the expert knowledge, skills etc. behind the service should be imparted to the other contracting party, that is to say, there has to be a transfer of technical know-how. In view of the foregoing discussion, it becomes evident that the…

M/S. DMG MORI INDIA PRIVATE LIMITED (FORMERLY DMG MORI SEIKI INDIA MACHINES AND SERVICES PRIVATE LIMITED),BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 11(1), BANGALORE

In the result the appeal filed by the assessee stands partly allowed

ITA 165/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 Apr 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 165/Bang/2020 Assessment Year : 2009-10 M/S. Dmg Mori India Pvt. Ltd. (Formerly Dmg Mori Seiki India Machines & The Deputy Services Pvt. Ltd.), Commissioner Of No. 3/1, 3Rd Main Road, Income Tax, Kiadb, Peenya, 1St Stage, Circle – 11(1), Ward No. 1, Hmt, Vs. Bangalore. Bangalore – 560 058. Pan: Aabcd0003E Appellant Respondent Assessee By : Shri Vikram, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By The Assessee Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For Assessment Year 2009-10 On Following Consolidated Grounds Of Appeal: “1. The Order Of The Cit(Appeals) Is Contrary To Law, Facts & Circumstances Of The Case. 2. Disallowance Under Section 40(A)(I) Of The Act (Rs.2,76,24,000/-) 2.1. Disallowance U/S.40(A)(I) Unwarranted: The Cit(Appeals) Erred In Confirming The Disallowance Of Payments Made To M/S R.S Mail Limited , United Kingdom

For Appellant: Shri Vikram, Advocate
Section 234BSection 271(1)(c)Section 40

…Testing Services India (P) Ltd. in re 307 ITR 418 Page 9 of 13 IT(TP)A No. 165/Bang/2020  Bharath Petroleum Corporation Ltd v JCIT 111 TTJ 375 Mum.  ICICI Bank v DCIT ss20 SOT 453 Mum.  Anapharm Inc In Re. 305 ITR 394 AAR  Worley Parsons Services Pty Ltd 313 ITR 74 AAR 5.4 On the contrary, the Ld.CIT.DR relied on orders passed by authorities below. 5.5 We have perused the submissions advanced by both sides in light of records placed before us. 5.6 We note that the Ld.CIT(A) upheld the disallowance by the Ld.AO, for non-deduction of tax at source by the assessee, holding that, the same was in the nature of fe…

KONINKLIJKE PHILIPS N.V,KOLKATA vs. DCIT, (IT)-1(2), KOLKATA, KOLKATA

ITA 381/KOL/2015[2010-2011]Status: DisposedITAT Kolkata25 Oct 2018AY 2010-2011

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…within the meaning of Article 12 para 4(b) between India and USA which is in pari materia with Article 12(5)(b) of India Netherlands DTAA. The assessee had also relied on several judgments such as the decisions of AAR in the case of Worley Parsons reported in 313 ITR 74 (AAR), the Hon'ble Delhi Tribunal in the case of NQA Quality Systems…

KONINKLIJKE PHILIPS N.V,KOLKATA vs. DDIT (IT)-1(1), KOLKATA, KOLKATA

ITA 565/KOL/2014[2009-2010]Status: DisposedITAT Kolkata25 Oct 2018AY 2009-2010

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…within the meaning of Article 12 para 4(b) between India and USA which is in pari materia with Article 12(5)(b) of India Netherlands DTAA. The assessee had also relied on several judgments such as the decisions of AAR in the case of Worley Parsons reported in 313 ITR 74 (AAR), the Hon'ble Delhi Tribunal in the case of NQA Quality Systems…

KONINKLIJKE PHILIPS ELECTRONICS N.V,KOLKATA vs. DDIT (IT) - 1(1),KOL, KOLKATA

ITA 1889/KOL/2012[2008-2009]Status: DisposedITAT Kolkata25 Oct 2018AY 2008-2009

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Koninklijke Philips Electronics N.V. Vs. Dcit(It) – 1(1), Kolkata C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) .. & Vs. Dcit(It) – 1(1), Kolkata Koninklijke Philips Electronics N.V. C/O Deloitte Touche Tohmatsu India Pvt. Ltd., Bengal Intelligent Park, Aayakar Bhawan Poorva, Building Alpha, Block Ep & Gp, 1St 110, Shanti Pally, Kolkata Floor, Sector V, Salt Lake Electronics – 700 107. Complex, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacck 0806 B (अपीलाथ" /Assessee) (""यथ" / Respondent) ..

For Appellant: Shri Arvind Sonde, Ketan K. Ved, ARFor Respondent: Shri G. Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(5)

…within the meaning of Article 12 para 4(b) between India and USA which is in pari materia with Article 12(5)(b) of India Netherlands DTAA. The assessee had also relied on several judgments such as the decisions of AAR in the case of Worley Parsons reported in 313 ITR 74 (AAR), the Hon'ble Delhi Tribunal in the case of NQA Quality Systems…

HITT HOLLAND INSTITUTE OF TRAFFIC TECHNOLOGY B. V. vs. DDIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…olkata ITA T) B4U International Holdings Ltd. (2012) 18 ITR(T) 62 (Mumbai JT AT) Ernst and Young (P) Ltd. in re (2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. vs. DCJT (2009) 313 ITR 263 (IT A T Mumbai -SB)] Worley Parsons Services (P) Ltd., In re (2009) 313 ITR 74 (AAR) ACJT vs Viceroy Hotels Ltd.(20 12) 18 ITR(T) 282 (ITAT Hyd) R.R. Donnelley India Outsource Private Limited (2011) 335 ITR 122 (AAR) ADIT v. WNS Global Service Private Ltd. (2011) 45 SOT 119 (Mumbai ITAT) 28. In the context of installation, testing and commissioning services, the Hon'ble Jabalpur ITAT in the case of Birla Corporation Limited…

(2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. v. DCJT (313 ITR 74) — Cited in 7 Judgments | BharatTax