216 of PB) 7 Morgan Stanley Asia Favourable Mumbai 6 July 2018 (Singapore) Pte Ltd. v. DDIT

95 Taxmann.com 165Income Tax Appellate Tribunal2018#5571 most cited

What is 216 of PB) 7 Morgan Stanley Asia Favourable Mumbai 6 July 2018 (Singapore) Pte Ltd. v. DDIT authority for?

The Mumbai ITAT held that payments made by a resident Indian company to a non-resident company for software services constitute fees for technical services (FTS) taxable in India under Section 9(1)(vii) of the Income Tax Act, 1961, unless a Double Taxation Avoidance Agreement (DTAA) provides otherwise.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Morgan Stanley Asia (Singapore) Pte Ltd vs DDIT · Section 9(1)(vii) · Fees for Technical Services · FTS · Income Tax Act 1961 · DTAA · Non-resident · Software services

Issues it is cited on

section 9(i)(vii)section 194ldsection 270a(2)(a)section 9(i)section 194lsection 270a(6)section 270a(2)service pesection 195(1)section 270a(9)section 195(2)section 197

Judgments citing 216 of PB) 7 Morgan Stanley Asia Favourable Mumbai 6 July 2018 (Singapore) Pte Ltd. v. DDIT

Asstt. CIT -3(1)(1), Mumbai vs. M/S. Roche Diagnostic India Pvt. Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 908/MUM/2021[2013-14]Status: DisposedITAT Mumbai25 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ Acit Circle-3(1)(1) M/S. Rideema Toll Pvt. Ltd. Room No.607, 6Th Floor, M/S. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5Th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaca0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. Shankar (Sr. Ar) Assessee By: Shri Nitesh Joshi सुनवाई की तारीख / Date Of Hearing: 07/02/2022 घोषणा की तारीख /Date Of Pronouncement: 25/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2013-14 & 2012-13. Ita. No.909/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 18.02.2020 Passed By The Cit(A)-18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. 3. The Revenue Has Raised The Following Grounds: - "1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Was Right In Deleting The Addition Made On

For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Shankar (Sr. AR)
Section 143(1)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ ACIT Circle-3(1)(1) M/s. Rideema Toll Pvt. Ltd. Room No.607, 6th Floor, M/s. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACA0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. Shankar (Sr. AR) Assessee by:…