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

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 86/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Jul 2019AY 2007-08

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…

Dy.Director of Income - Tax, Bangalore vs. M/S. King Fisher Airlines Ltd, Bangalore

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

ITA 144/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…

Dy.Director of Income - Tax, Bangalore vs. M/S. King Fisher Airlines Ltd, Bangalore

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

ITA 143/BANG/2011[2007-08]Status: DisposedITAT Bangalore23 Jul 2019AY 2007-08

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…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4049 & 4050/Del/2015 (Assessment Year: 2011-12 and 2012-13) ACIT, Vs. Kapoor Industries, Circle-32(1), 29A-2/1, Desu Road, New Delhi Mehrauli, New Delhi PAN: AAAFK2669P (Appellant) (Respondent) Revenue by : Shri K Hauthang, Sr. DR Assessee by: Shri R. K. Mehra, CA Date of Hearing 13/03/2019 Date of pronouncement 28/05/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These appeals are filed by the revenue against the order of the ld CIT(A)-11, New Delhi dated 2…

M/S Outotec India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4511/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 4511/Del/2015 : Asstt. Year : 2010-11 Outotec India Pvt. Ltd., Vs Dy. Commissioner Of Income 507, 5Th Floor, Copia Corporate Tax, Circle-13(1), Suites, 9, Jasola Commercial New Delhi-110002 Complex, Jasola, New Delhi-110025, Delhi (Appellant) (Respondent) Pan No. Aaaco9433A Assessee By : Sh. G. C. Srivastava, Adv. & Sh. Suvinay Kumar Dash, Adv. Revenue By : Sh. Surender Pal, Sr. Dr Date Of Hearing : 12.03.2019 Date Of Pronouncement : 27.03.2019 Order Per N. S. Saini:

For Appellant: Sh. G. C. Srivastava, Adv. &For Respondent: Sh. Surender Pal, Sr. DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘F’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 4511/Del/2015 : Asstt. Year : 2010-11 Outotec India Pvt. Ltd., Vs Dy. Commissioner of Income 507, 5th Floor, Copia Corporate Tax, Circle-13(1), Suites, 9, Jasola Commercial New Delhi-110002 Complex, Jasola, New Delhi-110025, Delhi (APPELLANT) (RESPONDENT) PAN No. AAACO9433A Assessee by : Sh. G. C. Srivastava, Adv. & Sh. Suvinay Kumar Dash, Adv. Revenue by : Sh. Surender Pal, Sr. DR Date of Hearing : 12.03.2019 Date of Pronouncement : 27.03.2019 ORDER Per…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

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

In the result, the appeal of the Revenue dismissed

ITA 4143/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11

Section 143(2)Section 195Section 37Section 40Section 9

…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; 10 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 (Internatio…

DCIT, International Taxation), New Delhi vs. M/S E'S Inc., Bangalore

The appeal of the Revenue is dismissed

ITA 3405/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Dec 2018AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kambledcit Vs E’S Inc. International Taxation C/O. Kpmg, Maruti Infotech Circle 1(2)(2), Centre, 11/1 & 12/1, East New Delhi Wingh Iind Floor, Karmangla, Inner Ring Road, Bangalore Aacce9293N (Appellant) (Respondent)

Section 143(3)Section 2Section 271(1)(c)Section 274Section 9

…services and not technical services, within the meaning of section 9(l)(vii) read with Article 12 of Indo-Japan DTAA. The Assessing Officer was not satisfied with this explanation and relied upon the AAR ruling in the case of Intertek testing Services (2008) 307 ITR 418 and the decision in the case of G.V.K industries 228 ITR 564 wherein it was held that as the services provided by appellant were relating to Engineering & applied sciences, were 'technical' in nature and, therefore, taxable as FTS. 4. The assessee filed objections before DRP dated 20.03.2014, thereby submitting that the training services provide…

Hero Motocorp Ltd., New Delhi vs. Addl.CIT, Range-11, New Delhi

In the result ground No

ITA 6990/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Jun 2018AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamblei.T.A. No. 6990/Del/2017 (A.Y 2013-14)

Section 143(3)Section 144C

…DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 6990/DEL/2017 (A.Y 2013-14) Vs M/s Hero Moto Corp Ltd. DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi – 110 034. New Delhi. PAN : AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Senior Advocate and Sh. Gaurav Jain, Ms. Deepika Agarwal, Mr. Neeraj Kumar Jain, Advocates. Respondent by Sh. Sanjay. I. Bara, CIT-DR Date of Hearing 23.04.2018 Date of Pronouncement 20.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assessment order u…

Hero Motocorp Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal No. 2424/Del/ 2015 filed by the revenue in assessment year 2010-11 is partly allowed

ITA 1616/DEL/2017[2012-13]Status: DisposedITAT Delhi13 Jun 2018AY 2012-13

Bench: Shri R. K. Panda & Ms Suchitra Kamble

Section 143(3)Section 144CSection 92C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-1’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A .No. 1616/DEL/2017 (A.Y 2012-13) Hero Moto Corp Ltd. Vs DCIT 34, Basant Lok, Circle-11(1) Vasant Vihar C. R. Building New Delhi New Delhi AAACH0812J (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Ad, Sh. Gaurav Jain, Adv. Ms. Deepika Agarwal, Adv, Mr. Neeraj Kumar Jain, Adv Respondent by Sh. Sanjay. I. Bara, CIT DR Date of Hearing 19.04.2018 Date of Pronouncement 13.06.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is against the assess…

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

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7159/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jun 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/shri Paras S. Savla and PratikFor Respondent: Shri M.V. Rajguru, Sr.D.R
Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 250

…that the training services provided by the assessee could also not be characterised as consultancy services. The ld. A.R further adverted to the reliance that was placed by the A.O on certain judicial pronouncements, 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 Medical College Vs. Dr. Sudhir Kumar Solanki (2001) 7 SCC 645 to support his view that technical services included professional servic…

DCIT, Bangalore vs. M/S Rolls Royce Operations (India) Pvt. Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 192/BANG/2016[2010-11]Status: DisposedITAT Bangalore24 Jan 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year :2010 – 11 M/S Rolls Royce Operations (India) Pvt. Ltd., Campus 2A, Unit – I, Rmz Next, The Dcit, Ground Floor, Whitefield Road, Epip Vs. Circle – 5 (1) (1), Zone, Mahadeva Pura, Bangalore. Bangalore – 560 066 Pan: Aacck5943R Appellant Respondent Assessee By : Shri Suresh Muthukrishnan, C. A. Revenue By : Shri B. R. Ramesh, Jcit (Dr) Date Of Hearing : 21.11.2017 Date Of Pronouncement : 24.01.2018 O R D E R Per Shri Laliet Kumar:

For Appellant: Shri Suresh Muthukrishnan, C. AFor Respondent: Shri B. R. Ramesh, JCIT (DR)
Section 195Section 40

…per Article 13.4 of DTAA between India & UK, making available of technical knowledge, skills and expertise etc. is necessary and in the absence of that, this Article cannot be invoked. Ruling of AAR in the case of Intertech Testing Services India Pvt. Ltd. in 307 ITR 418 is followed wherein it was held that provision of DTAA will prevail over domestic law if it is more beneficial to the ITA Nos. 192/Bang/2016 Page 5 of 6 assessee. A categorical finding is given by CIT (A) that there was no transfer of technical knowhow in the present case as a result of which the recipient could have independently carried out the…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ITA Nos.1229 & 1329/Bang/2016 (Assessment years: 2011-12 & 2012-13) M/s.Bicon Research Ltd. 20th KM, Hosur Road, Electronic City, Hebbagodi, Bengaluru-560100. … Appellant PAN:AADCB 4910 A Vs. Addl. Commissioner of Income-tax, Range-11/ Asst.Commissioner of Income-tax, Circle 2(1)(1) Bengaluru. … Respondent ITA Nos.1250 & 1251/Bang/2016 (Assessment years: 2011-12 & 2012-13) (By the revenue) ***** Assessee by : Shri Padamchand Khincha, CA. Revenue by : Shri R.N.Parbat, C…