What is 4) DIT v. B4U International authority for?

An agent is considered independent for the purposes of Article 5(5) of the India-Mauritius treaty if the agent works for more than one principal, regardless of whether the principal has only one agent in India. The focus is on the agent's independence, not the principal's exclusive use of an agent.

How many judgments cite 4) DIT v. B4U International?

39 judgments on BharatTax cite 4) DIT v. B4U International (374 ITR 453), spanning 2016 to 2025.

4) DIT v. B4U International (374 ITR 453)

M/S. Ngc Network Asia, Llc, Mumbai vs. The ITO (It) 3(2), Mumbai

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…eign telecasting companies. The relevant extract is in para 16 of the said order which is not reproduced herein for the sake of brevity. c. Decision of the Hon‟ble Jurisdictional High Court in the case of DIt vs B4U International Holdings Limited reported in 374 ITR 453 (Bom) also expressed the similar view. The relevant extract is in para 12 of the said order which is not reproduced herein for the sake of brevity. d. Decision of Mumbai Tribunal in the case of International Global Network BV reported in 84 Taxmann.com 188:- In this case, the assessee before the Mumbai Tribunal had appointed an agent for marketi…

DDIT, New Delhi vs. M/S. Mitsui and Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 794/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2801 & 4329/Del/2011 Assessment Years : 2006-07 & 2007-08 Assessment Year : 2008-09 DDIT, Vs Mitsui & Co. Ltd., Plot No.D-1, 4th Floor, Circle-3(1), International Taxation, Salcon Ras Vilas, New Delhi. District Centre, Saket, New Delhi. PAN: AAACM5469Q ITA Nos.4367/Del/2011 Assessment Year : 2007-08 Assessment Year : 2008-09 Mitsui & Co. Ltd., Vs. DDIT, Plot No.D-1, 4th Floor, Circle-3(1), Salcon Ras Vilas, International Taxation, District Centre, Saket, New De…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT, New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4367/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2801 & 4329/Del/2011 Assessment Years : 2006-07 & 2007-08 Assessment Year : 2008-09 DDIT, Vs Mitsui & Co. Ltd., Plot No.D-1, 4th Floor, Circle-3(1), International Taxation, Salcon Ras Vilas, New Delhi. District Centre, Saket, New Delhi. PAN: AAACM5469Q ITA Nos.4367/Del/2011 Assessment Year : 2007-08 Assessment Year : 2008-09 Mitsui & Co. Ltd., Vs. DDIT, Plot No.D-1, 4th Floor, Circle-3(1), Salcon Ras Vilas, International Taxation, District Centre, Saket, New De…

DDIT, New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4329/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2801 & 4329/Del/2011 Assessment Years : 2006-07 & 2007-08 Assessment Year : 2008-09 DDIT, Vs Mitsui & Co. Ltd., Plot No.D-1, 4th Floor, Circle-3(1), International Taxation, Salcon Ras Vilas, New Delhi. District Centre, Saket, New Delhi. PAN: AAACM5469Q ITA Nos.4367/Del/2011 Assessment Year : 2007-08 Assessment Year : 2008-09 Mitsui & Co. Ltd., Vs. DDIT, Plot No.D-1, 4th Floor, Circle-3(1), Salcon Ras Vilas, International Taxation, District Centre, Saket, New De…

DDIT, New Delhi vs. M/S Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 2801/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Jan 2020AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR

Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA Nos.2801 & 4329/Del/2011 Assessment Years : 2006-07 & 2007-08 Assessment Year : 2008-09 DDIT, Vs Mitsui & Co. Ltd., Plot No.D-1, 4th Floor, Circle-3(1), International Taxation, Salcon Ras Vilas, New Delhi. District Centre, Saket, New Delhi. PAN: AAACM5469Q ITA Nos.4367/Del/2011 Assessment Year : 2007-08 Assessment Year : 2008-09 Mitsui & Co. Ltd., Vs. DDIT, Plot No.D-1, 4th Floor, Circle-3(1), Salcon Ras Vilas, International Taxation, District Centre, Saket, New De…

Arc Line (Mauritius), Mumbai vs. DCIT (Intl. Tax) Range 1(1)(2), Mumbai

In the result, the appeal is partly allowed

ITA 2332/MUM/2018[2014-15]Status: DisposedITAT Mumbai09 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2014-15 Arc Line (Mauritius) Deputy Commissioner Of C/O 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. Pan No. Aadca0878J Appellant Respondent

For Appellant: Mr. Dharsh KothariFor Respondent: Mr. NishantSamaiya, DR

Section 143(3)Section 44B

…if the assessee principal could show that it was not the sole client of the agent and that the activities of the agent were not devoted wholly or almost wholly on behalf of the assessee. b) The Hon’ble Bombay HC in DIT(IT) v. B4U International Holdings Ltd. (374 ITR 453) while dealing with the Revenue's appeal from the aforesaid order of the ITAT on the aspect as to whether the ITAT was correct in holding that B4U cannot be treated as a dependant agent of the assessee, in view of Art. 5(5) of the India Mauritius Treaty, dismissed the revenue's appeal holding that ITAT's order did not give rise to any substantial…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3411/DEL/2010[2004-05]Status: DisposedITAT Delhi20 Aug 2018AY 2004-05

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R

Section 143(3)Section 9

…eputy Director of Income-Tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) Director of Income-tax v. BBC Worldwide Ltd. [2011] 203 Taxman 554 (Delhi High Court) Director of Income-tax (IT) v. B4U International Holdings Ltd. [2015] 374 ITR 453 (Bombay High Court) Director of Income tax (International Taxation) v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Hond…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3410/DEL/2010[2003-04]Status: DisposedITAT Delhi20 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R

Section 143(3)Section 9

…eputy Director of Income-Tax, International Taxation and Another [2008] 307 ITR 205 (Bombay High Court) Director of Income-tax v. BBC Worldwide Ltd. [2011] 203 Taxman 554 (Delhi High Court) Director of Income-tax (IT) v. B4U International Holdings Ltd. [2015] 374 ITR 453 (Bombay High Court) Director of Income tax (International Taxation) v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Hond…

Toyo Enggineering India Ltd, Mumbai vs. Addl CIT RG 10(3), Mumbai

ITA 6219/MUM/2014[2009-10]Status: DisposedITAT Mumbai04 Apr 2018AY 2009-10

For Appellant: S/Shri M.P. Lohia and Nikhil TiwariFor Respondent: Shri M.V. Rajguru –Sr.DR

Section 145Section 254(1)

…e to the assessee, that no action was to be taken in case of the payee if the other party had paid the taxes. He relied upon the cases of Haliburton export Inc.(152 ITD 803), Reliance Industries Ltd.(47 CCH 94), B 4U International Holdings Ltd.(32 CCH 151 and 374 ITR 453) and Red Hat India Private Ltd (ITA.s/1805-1806/Mumbai/2014,dated 24/03/2017) 4.2.We have heard the rival submissions.We find that the assessee had purchased copyrighted software.In our opinion,payments made on account of copyrighted software is not payment of royalty.Therefore same is not chargeable to tax in India.We would like to refer to the…

DDIT (It) 1(1), Mumbai vs. Arc Line Mauritius, Mumbai

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 5492/MUM/2014[2004-05]Status: DisposedITAT Mumbai07 Mar 2018AY 2004-05

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 271(1)(c)Section 44B

…if the assessee principal could show that it was not the sole client of the agent and that the activities of the agent were not devoted wholly or almost wholly on behalf of the asses see. b) The Hon’ble Bombay HC in DIT(IT) v. B4U International Holdings Ltd. (374 ITR 453) while dealing with the Revenue's appeal from the aforesaid order of the ITAT on the aspect as to whether the ITAT was correct in holding that B4U cannot be treated as a dependant agent of the assessee, in view of Art. 5(5) of the India Mauritius Treaty, dismissed the revenue's appeal holding that ITAT's order did not give rise to any substantial…

Bay Lines ( Mauritius), Mumbai vs. DDIT (It) 1(2)(1), Mumbai

Accordingly. Therefore this ground raised by the assessee in AY 2011-12 stands allowed

ITA 6716/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Feb 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (Ay 1998-99) Bay Lines (Mauritiues) Adit (It) – 3(2) C/O-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcb5853G & Cross Objection No. 32/Mum/2010 (Ay 1998-99)

For Appellant: Sh. M. V. Rajguru, DRFor Respondent: Sh. S. E. Dastur / Harsh

…f the assessee principal could show that it was not the sole client of the agent and that the activities of the agent were not devoted wholly or almost wholly on behalf of the asses see. b) The Hon’ble Bombay HC in DIT(IT) v. B4U International Holdings Ltd. (374 ITR 453) while dealing with the Revenue's appeal from the aforesaid order of the ITAT on the aspect as to whether the ITAT 18 ITA No. 1181/Mum/2012 & CO No. 32/Mum/2010 I.T.A. No. 5512, 5513, 5514 & 5515/Mum/2006, I.T.A. No. 2454/Mum/2005, I.T.A. No. 834, 835 & 8857/Mum/2010, I.T.A. No. 385 & 2340/Mum/2012 I.T.A. No. 6703 & 6704/Mum/2014 and ITA 6716/Mu…