87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G

307 ITR 418Reported decision2008#898 most cited

What is 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G authority for?

Amounts received for services rendered are not treated as Fees for Technical Services (FTS) under Article 12(4)(b) of a tax treaty if the 'make available' condition is not satisfied.

118

judgments rely on this decision, according to BharatTax’s citation analysis of 366,369 Indian tax judgments — from 2014 to 2025.

Also referred to as

Dy. DIT v. Preroy A.G · 307 ITR 418 · Article 12(4)(b) · tax treaty · FTS · make available condition · fees for technical services

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vii) of the ActSection 144C(13)Section 9(1)(vii)Section 143(2)Section 143(3) of Income-tax ActSection 144C

Issues it is cited on

section 9(2)fees for included servicessection 9(1)(vii)(b)section 9(1)(vii)section 90(2)enduring benefitinterest under section 234ctax treatyfees for technical servicessection 9(1)section 9(1)(vi)section 90

Judgments citing 87 ITD 653 (Kol.)(TM). (c) Dy. DIT v. Preroy A.G

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…r consultancy nature are taxable as FTS, if such services are ‘made available’ to the service recipient. In this regard, reliance is placed by him on the decision in the case of De Beers Minerals (P.) Ltd. 346 ITR 467 (Karnataka High Court), Intertek Services 307 ITR 418 (AAR), M/s Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR), Measurement Technology Ltd. (AAR No. 966 of 2010), Ernst & Yong Pvt. Ltd. 323 ITR 184 (AAR), Invensys Systems Inc 317 ITR 438 (AAR). Regarding the direction of the DRP that since the appellant is providing facilities for computer infrastructure as per the IDC agreement, which h…

Edenred Pte Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…r consultancy nature are taxable as FTS, if such services are ‘made available’ to the service recipient. In this regard, reliance is placed by him on the decision in the case of De Beers Minerals (P.) Ltd. 346 ITR 467 (Karnataka High Court), Intertek Services 307 ITR 418 (AAR), M/s Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR), Measurement Technology Ltd. (AAR No. 966 of 2010), Ernst & Yong Pvt. Ltd. 323 ITR 184 (AAR), Invensys Systems Inc 317 ITR 438 (AAR). Regarding the direction of the DRP that since the appellant is providing facilities for computer infrastructure as per the IDC agreement, which h…

Giesecke & Devrient India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 3865/DEL/2015[2010-11]Status: DisposedITAT Delhi01 May 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 143(3)Section 144CSection 92C(2)Section 92C(3)

…proach gives due important to the advancement in technology. In the backdrop, there has been considerable overlap between the three terms namely managerial, consultancy and technical service. The AAR in the case of Intertek Testing Services India Pvt. Limited 307 ITR 418 has observed that consultancy services could also be technical in nature and these two expressions are not to be treated as water tight compartments. The AAR in the case of P. No. 28 of 1999 242 ITR 208 observed as follows: “By technical services, we mean in this context services requiring expertise in technology. By consultancy services, we mean…

ITO (TDS), New Delhi vs. M/S. Dlf Ltd., New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3488/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3253/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3254/DEL/2012 (A.Y. 2008-09) DLF Limited Vs. ITO, 9th Floor, DLF Centre, Ward-3(2), Sansad Marg, International Taxation, New Delhi - 110001 Drum Shape Building, New Delhi-110002 (APPELLANT) (RESPONDENT) I.T.A. No. 3487/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3488/DEL/2012 (A.Y. 2008-09) ITO (TDS), Vs. DLF Limited Ward-3(2), 9th Floor, DLF Centre, International Taxation, Sansad Marg, Drum Shape Building, New Delhi - 110001 New Delhi-110002 (APPE…

ITO (TDS), New Delhi vs. M/S. Dlf Ltd., New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3487/DEL/2012[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3253/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3254/DEL/2012 (A.Y. 2008-09) DLF Limited Vs. ITO, 9th Floor, DLF Centre, Ward-3(2), Sansad Marg, International Taxation, New Delhi - 110001 Drum Shape Building, New Delhi-110002 (APPELLANT) (RESPONDENT) I.T.A. No. 3487/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3488/DEL/2012 (A.Y. 2008-09) ITO (TDS), Vs. DLF Limited Ward-3(2), 9th Floor, DLF Centre, International Taxation, Sansad Marg, Drum Shape Building, New Delhi - 110001 New Delhi-110002 (APPE…

Dlf Limited, New Delhi vs. ITO (TDS), New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3254/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3253/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3254/DEL/2012 (A.Y. 2008-09) DLF Limited Vs. ITO, 9th Floor, DLF Centre, Ward-3(2), Sansad Marg, International Taxation, New Delhi - 110001 Drum Shape Building, New Delhi-110002 (APPELLANT) (RESPONDENT) I.T.A. No. 3487/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3488/DEL/2012 (A.Y. 2008-09) ITO (TDS), Vs. DLF Limited Ward-3(2), 9th Floor, DLF Centre, International Taxation, Sansad Marg, Drum Shape Building, New Delhi - 110001 New Delhi-110002 (APPE…

Dlf Limited, New Delhi vs. ITO (TDS), New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3253/DEL/2012[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…DELHI BENCH: ‘B’ NEW DELHI BEFORE MS SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER I.T.A. No. 3253/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3254/DEL/2012 (A.Y. 2008-09) DLF Limited Vs. ITO, 9th Floor, DLF Centre, Ward-3(2), Sansad Marg, International Taxation, New Delhi - 110001 Drum Shape Building, New Delhi-110002 (APPELLANT) (RESPONDENT) I.T.A. No. 3487/DEL/2012 (A.Y. 2007-08) I.T.A. No. 3488/DEL/2012 (A.Y. 2008-09) ITO (TDS), Vs. DLF Limited Ward-3(2), 9th Floor, DLF Centre, International Taxation, Sansad Marg, Drum Shape Building, New Delhi - 110001 New Delhi-110002 (APPE…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 468/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…, the appellant contends that the services rendered by BNP Paribas are not in the nature of technical services since no technical knowledge, skill or knowhow was 'made available' to them. Relying on the case of Intertek Testing Services India Pvt. Ltd. In Re (307 ITR 418) (AAR), the appellant contends that managerial services essentially involve controlling, directing or administering a business which is not the case with BNP. 6.4 As per the Distribution Agreement between the appellant company and BNP Paribas Investment Partners Singapore Ltd. (BNPP IP Singapore), the appellant appointed BNPP IP, Singapore to di…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…nd satisfied. The Ld. DR relied upon the decision of the Hon’ble Delhi High Court in case of Centrica India Off Shore Vs. CIT(A) (2014) 364 ITR 336. The Ld. DR also relied the decision of the AAR in the case of Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418. The Ld. DR further submitted that the cases/decisions relied upon by the assessee are distinguishable on facts and are delivered in the contest of make available provision and hence have not reliefs to the present case, since it is covered under the provisions of Article 12(4) (A) of the DTAA. Accordingly, it is prayed that the order of the DRP…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…nd satisfied. The Ld. DR relied upon the decision of the Hon’ble Delhi High Court in case of Centrica India Off Shore Vs. CIT(A) (2014) 364 ITR 336. The Ld. DR also relied the decision of the AAR in the case of Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418. The Ld. DR further submitted that the cases/decisions relied upon by the assessee are distinguishable on facts and are delivered in the contest of make available provision and hence have not reliefs to the present case, since it is covered under the provisions of Article 12(4) (A) of the DTAA. Accordingly, it is prayed that the order of the DRP…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…roi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC), wherein it was observed that ‘technical services’ included ‘professional services’. Still further, we find that the A.O also had relied on certain judgments/orders,viz. (i). Intertek Testing Services (2008) 307 ITR 418 (AAR); (ii). G.V.K Industries (1997) 228 ITR 564 (AP); (iii). Continental Construction Ltd. Vs. CIT (1992) 195 ITR 81 (SC); (iv). CBDT Vs. Oberoi Hotels (India) Pvt. Ltd (1998) 231 ITR 148 (SC); and (v). Dean, Goa 7 ITA No. 5678 Mum 2016 & 764 Mum 2017-Renaissance Services BV Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645, to su…

ACIT, New Delhi vs. M/S. Grant Thornton India LLP, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6489/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 6489/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Income Vs M/S Grant Thornton India Llp, Tax, Circle-52(1), L-41, Connaught Circus, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aacfg9740K Assessee By : Sh. Sh. Vinod Bindal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 25.07.2019 Date Of Pronouncement: 25.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Sh. Vinod Bindal, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 40Section 90

…13) 141 ITD 598 (Pune); c) CIT Vs. De Beers India Minerals Pvt. Ltd., reported in (2012) 346 ITR 467 (Karn.) d) ISRO Satellite Centre (ISAC), (2008) 307 ITR 59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & Wireless Networks India Pvt. Ltd., reported in (2009) 315 ITR 72; h) Invensys Systems Inc., reported in (2009) 317 ITR 438; i) Guy Carpenter & Co. Ltd. Vs. ADIT, reported in (2012) 18 ITR (Trib.) 414 (Del.) j) WNS North America Inc. Vs. ADIT (International…

Kingfisher Airlines Ltd, Bangalore vs. DDIT, Bangalore

In the result, the appeals by the revenue are dismissed while the appeals by the Assessee are allowed

ITA 87/BANG/2011[2008-09]Status: DisposedITAT Bangalore23 Jul 2019AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Jason P. Boaz

For Appellant: NoneFor Respondent: Shri Harinder Kumar, CIT(DR), ITAT, Bengaluru
Section 133ASection 195Section 201(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI JASON P. BOAZ, ACCOUNTANT MEMBER ITA Nos. 86 & 87/Bang/2011 Assessment years : 2007-08 & 2008-09 M/s. Kingfisher Airlines Ltd., Vs. The Deputy Director of 35/2, Cunningham Road, Income Tax, Bangalore-560 052. International Taxation, PAN: AAACD 5301J Circle-1(1), Bangalore. APPELLANT RESPONDENT ITA Nos. 143 & 144/Bang/2011 Assessment years : 2007-08 & 2008-09 The Deputy Director of Vs. M/s. Kingfisher Airlines Ltd., Income Tax, 35/2, Cunningham Road, International Taxation, Bangalore-560 052. Circle-1…