2012) 54 SOT 425, Delhi. 3 CSC Technology Singapore Pte Ltd. v. ADIT

54 TTJ 355Income Tax Appellate Tribunal1996#16016 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing 2012) 54 SOT 425, Delhi. 3 CSC Technology Singapore Pte Ltd. v. ADIT

FABER CASTELL AKTIENGESELLSCHAFT,GERMANY vs. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 7619/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Dec 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Ms. Shashi Kajle, Sr. DR

…he assessee that it is covered under the DTAA. A number of cases have arisen in which this matter had been considered and decided. Therefore, we may discuss the cases on which rival parties have placed reliance. 6.1 In the case of Dy. CIT v. Uhde Gmbh [1996] 54 TTJ 355 (Bom.), the only ground before the Tribunal was that the Id. CIT(Appeals) was in error in directing the AO to tax the income on various projects on receipt basis as against accrual basis and further erred in directing that provisions of section 145 were not applicable for determining the total income of the assessee. It is mentioned that there can…

M/S. ABB AG,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee is treated as allowed

ITA 1444/BANG/2019[2014-15]Status: DisposedITAT Bangalore24 Nov 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranit(It)A No.1444/Bang/2019 Assessment Year: 2014-15

For Appellant: Shri Nageswar Rao, A.RFor Respondent: Smt. R. Premi, D.R

Section 9(1)(vii)

…ng/2019 M/s. ABB AG, Bangalore Page 4 of 7 by the assessee in the year relevant to the assessment year 2015-16 and was offered to tax. 8. The Ld. A.R. placed his reliance on the following case laws in support of his submissions: a) DCIT Vs. UHDE GMBH (1996) 54 TTJ 355 (Bom.) b) DIT (International Taxation) Vs. M/s. Siemens Aktiengesellschaft (Income Tax Appeal No.124 of 2010 dated 22.10.2012) (Bom.) c) Johnson & Johnson Vs. ADIT (International Taxation) (2013) 32 taxmann.com 102 (Mum Trib) 9. We heard Ld. D.R. and perused the record. There is no dispute with regard to the fact that India has entered into a Dou…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S TMW ASPF I CYPRUS HOLDING COMPANY LTD.,, GURGAON

In the result appeal of the revenue is dismissed and CO IS allowed

ITA 879/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2011-12 Dcit (International M/S. Tmw Aspf I Cyprus Holding Taxation) Company Ltd., C/O Deloitee Circle 3 (1)(1), Hasking & Sells Llp, New Delhi. 7Th Floor, Bldg. 10, Tower-B, Dlf Vs. Cyber City Complex, Dlf City Phase – Ii, Gurgaon 122 002 Haryana Pan Aacct6680J (Appellant) (Respondent)

For Appellant: Shri Kanchan Koushal, AdvFor Respondent: Shri H.K. Choudhary, CIT ( DR )

Section 92(1)

…the purview of Article 11 of the DTAA. Reliance is placed on following case laws: • DIT v. Siemens Aktiengesellschaft (Born HC) (ITA no.124 of 2010) • CSC Technology Singapore Pte. Ltd. v. ADIT [2012] 19 taxmann.com 123 (Delhi ITAT) • DCIT v. UhdeGmbh [1996] 54 TTJ 355 (Mum ITAT) National Organic Chemical Industries Ltd. v. DCIT [2006] 5 SOT 317 (Mum ITAT) • Johnson & Johnson v. ADIT [2013J 32 taxmann.com 102 (Mum ITAT) 5.6 The assessee further contended that TPO erred in benchmarking the ALP of interest with that of loan without appreciating that the investments made by assessee are akin to equity and not to lo…

DCIT, CHENNAI vs. INZI CONTROL INDIA LIMITED, SRIPERAMBUDUR

In the result, the appeal of the Revenue stands dismissed

ITA 1820/CHNY/2015[2010-11]Status: DisposedITAT Chennai16 Aug 2018AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Srinivasa Rao Vana, JCITFor Respondent: Shri. S. Raghunathan, and Sankara Narayanan, Advocates

Section 195Section 40

….03.2014. 2 Pizza Hut International LLC c/o. Dinesh Mahta & Co vs. DDIT (International Taxation ) (2012) 54 SOT 425, Delhi. 3 CSC Technology Singapore Pte Ltd. vs. ADIT (2012) 50 SOT ITA No.1820/CHNY /2015 :- 4 -: 399 (Delhi). 4 DCIT vs. UHDE GMBH (1996) 54 TTJ 355 (Bom) 5 National Organic Chemical Industries Ltd vs. DCIT, (2006) 5 SOT 317 (Mum) Ld. Commissioner of Income Tax (Appeals) was appreciative 5. of the above contentions. According to him, tax liability on the non- resident, in relation to royalties and fees for technical services, would arise only at the time when such amounts were paid to non-…

ADIT, NEW DELHI vs. M/S. ROLLS ROYCE SINGAPORE PTE LTD., NEW DELHI

In the result all the four appeals of the Revenue are dismissed

ITA 862/DEL/2012[2001-02]Status: DisposedITAT Delhi24 Aug 2016AY 2001-02

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Sh. V.R. Sonbhadra, Sr. DRFor Respondent: Sh Gaurav Gupta, Advocate &

Section 115ASection 143(3)Section 148Section 271(1)Section 271(1)(c)

…n ITA No 124 of 2010 (ii). Pizza Hut International LLC [2012] 54 SOT 425 (Delhi) (iii). CSC Technology Singapore Pte. Ltd. v. Asst. [2012] DIT 50 SOT 399 (ITAT Delhi) (iv). Johnson & Johnson v. Asst DIT [2013] 60 SOT 109 (Mumbai) (v). DCIT v. Uhde Gmbh [1996] 54 TTJ 355 (Mumbai) (vi). National Organic Chemicals Industries [2006] 96 TTJ 765 (Mumbai) (v). DDIT v SiemensAktiengesellschaft: ITA No.8094/MUM/2010 (ITAT - Mumbai) 6.1 It is also submitted that no penalty u/s. 271(1)(c) can be levied where the assessee has given full disclosure in the return of income. In the computation of income filed with the return o…

PRAMERICA ASPF II CYPRUS HOLDING LTD,GURGAON vs. DCIT (IT) 3(3)(2), MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 1113/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Feb 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Pawan Singhpramerica Aspf Ii Cyprus Holding Limited, C/O. Pricewaterhouse Coopers Pvt. Ltd. 18Th Floor, Building No.10, Tower –C, Dlf Cybercity, Gurgaon - 122002 ... Appellant Pan: Aaecp 5087H Vs. The Dcit ( Intl.Taxation) 3(3)(2), Room No.11,Scindia House, Ground Floor, Ballard Estate Mumbai .... Respondent

For Appellant: S/ Shri Kanchan Kaushal/Dhanesh BafnaFor Respondent: Smt. Vandana Sagar

Section 143(1)Section 143(3)Section 145Section 234BSection 234CSection 271(1)(c)

…taxed in India on the basis of payment. In support of such proposition, 9 the Ld. Representative for the assessee has placed reliance on the following decisions:- 1. DIT v. Siemens Aktiengesellschaft (Bom HC) (ITA No.124 of 2010) 5. DCIT v. Uhde Gmbh (1996) 54 TTJ 355 (Mum ITAT) 6. National Organic Chemical Industries Ltd. vs. DCIT [2006] 5 SOT 317(Mum ITAT). 7. Johnson & Johnson v. ADIT [2013] 32 taxmann.com 123(Delhi ITAT) 7. CSC Technology Singapore Pte. Ltd. vs. ADIT[2012] 19 taxmann.com 123 (Delhi ITAT) 8. On the other hand, Ld. Departmental Representative for the Revenue submitted that the interest in qu…