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

D.D.I.T. (I.T.) 2(1), Mumbai vs. Siemens Ltd., Mumbai

In the result appeal filed by assessee is as allowed

ITA 8368/MUM/2011[]Status: DisposedITAT Mumbai27 Apr 2017

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 195Section 195(2)Section 2Section 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI AMARJIT SINGH, JM ITA No.8368/Mum/2011 & 8367/Mum/2011 (Assessment Year:2011-12) DDIT (I.T)2(1), Mumbai Vs. M/s.Siemens Ltd., - 400038 130, Pandurang Budhkar Marg, Worli, Mumbai-400018 PAN/GIR No. AAACSO764L Appellant) .. Respondent) CO.247/Mum/2012 (Assessment Year:2011-12) M/s.Siemens Ltd., Vs. DDIT (I.T)2(1), Mumbai - 130, Pandurang Budhkar 400038 Marg, Worli, Mumbai- 400018 PAN/GIR No. AACSO764L Appellant) .. Respondent) Revenue by Shri K.L.Kanak Assessee by Shri Nitesh Joshi Date of Hearing 23/ 02/2017 Date of Pronoun…

Flughafen Zurich Ag, Bangalore vs. DDIT International Taxation, Bangalore

In the result, the assessee’s appeals are dismissed

ITA 1525/BANG/2010[2007-08]Status: DisposedITAT Bangalore10 Mar 2017AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Ms. Neera Malhotra, CIT -2 & Smt. Swapna Das, JCIT-2
Section 143(3)

…hese various sub-categories. Indeed, the term 'technical' has not been defined in the DTAA, and must be accorded its broader dictionary meaning, unless limited by the parties to the instrument. The AAR in Intertek Testing Services India (P.) Ltd, In re [2008] 307 ITR 418/175 Taxman 375 (AAR), considered this question in detail, and rightly held that "What is meant by the expression 'technical'? Should it be confined only to technology relating to engineering manufacturing or other applied sciences? We do not think so. The expression 'technical' ought not to be construed in a narrow sense." This reading was suppor…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…edded in the services provided to him independently. A few such decisions have been given in below: CIT vs De Beers India Minerals (P) Ltd. (2012) 346 ITR 467 (Karnataka HC) Raymond Ltd. (2003) 86 ITD 791 (Mumbai ITAT) - Intertek Testing Services India (2008) 307 ITR 418 (AAR) C.E.S.C Ltd vs. DCIT (2003) 275 ITR 15 (Kolkata IT AT) Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi HC) Andaman Sea Food (P.) Ltd. (2012) 18 ITR(T) 509 (Kolkata ITAT) - Income-tax Officer, Ward 12 (2), Kolkata v . Right Florists (P.) Ltd. (20]3) 25 ITR(T) 639 (Kolkata ITA T) B4U International Holdings Ltd. (2012) 18 ITR(T) 62 (Mumbai…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…A Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 271 of 484 Reference can be also made to the decision of the Authority for Advance Rulings in Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375, wherein it was elucidated:— 'First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out…

Outotec Oyj, Kolkata vs. DCIT, International Taxation 2(1), Kolkata

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

ITA 462/KOL/2015[2011-2012]Status: DisposedITAT Kolkata14 Oct 2016AY 2011-2012

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…g decisions in this regard:- (a) National Organic Chemicals Industries Ltd vs DCIT reported in (2006) 5 SOT 317 (Mumbai ITAT) (b) DDIT vs Preroy A.G. reported in (2010) 39 SOT 187 (Mum ITAT) (c) Intertek Testing Services India (P) ltd In re reported in (2008) 307 ITR 418 (AAR – New Delhi) dated 7.11.2008 (d) ITO vs Nokia India (P) Ltd reported in (2015) 59 taxmann.com 120 (Delhi Trib) dated 8.7.2015 (e) Steria (India) ltd vs CIT reported in (2016) 386 ITR 390 (Del HC) 8.3. We find that the co-ordinate bench decision of this tribunal in the case of Batlivala & Karani Securities (India) (P) Ltd vs DCIT reported in…

Outotec Oyj, Kolkata vs. DDIT(It)-2(1), Kolkata

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

ITA 558/KOL/2014[2010-2011]Status: DisposedITAT Kolkata14 Oct 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…g decisions in this regard:- (a) National Organic Chemicals Industries Ltd vs DCIT reported in (2006) 5 SOT 317 (Mumbai ITAT) (b) DDIT vs Preroy A.G. reported in (2010) 39 SOT 187 (Mum ITAT) (c) Intertek Testing Services India (P) ltd In re reported in (2008) 307 ITR 418 (AAR – New Delhi) dated 7.11.2008 (d) ITO vs Nokia India (P) Ltd reported in (2015) 59 taxmann.com 120 (Delhi Trib) dated 8.7.2015 (e) Steria (India) ltd vs CIT reported in (2016) 386 ITR 390 (Del HC) 8.3. We find that the co-ordinate bench decision of this tribunal in the case of Batlivala & Karani Securities (India) (P) Ltd vs DCIT reported in…

Intel Corporation, Bangalore vs. Dy. Dir I.T., Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1486/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Sept 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Koushik Muharjee, C.AFor Respondent: Smt. Swapna Das, JCIT (D.R)
Section 9(1)(vii)

…hese various sub-categories. Indeed, the term 'technical' has not been defined in the DTAA, and must be accorded its broader dictionary meaning, unless limited by the parties to the instrument. The AAR in Intertek Testing Services India (P.) Ltd, In re [2008] 307 ITR 418/175 Taxman 375 (AAR), considered this question in detail, and rightly held that "What is meant by the expression 'technical'? Should it be confined only to technology relating to engineering manufacturing or other applied sciences? We do not think so. The expression 'technical' ought not to be construed in a narrow sense." 17 IT(TP)A No.1486/Ban…

Reliance Natural Resources Ltd, Navi Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 6843/MUM/2012[208-09]Status: DisposedITAT Mumbai24 Aug 2016

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully considered the material on record; including the judicial pronouncement cited. We find that the issue under conside…

Addl CIT 7(2), Mumbai vs. Reliance Natural Resources Ltd, Navi Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 6711/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully considered the material on record; including the judicial pronouncement cited. We find that the issue under conside…

M/S the Nilgiri Dairy Farm Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, the appeals of the assessee are dismissed

ITA 11/BANG/2015[2007-08]Status: DisposedITAT Bangalore12 Aug 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Abraham P. George

For Appellant: Shri V. Srinivasan, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 195Section 201Section 9

…case decided by AAR. The following observations of the AAR reproduced from above (Perfetti Van Melle Holding case) are directly related and can be fully applied to the case at hand :- “It was held in Intertek Testing Services (India) (P.) Ltd., In Re [2008] 307 ITR 418 / 175 Taxmann 375 (AAR-New Delhi), by the Authority that the expression ‘technical services’ cannot be construed in a narrow sense. It has been observed therein that the term ‘technical’ ought not to be confined only to technology relating to engineering, manufacturing or other applied sciences. Professional service imbued with expertise could be…

Reliance Natural Resources Ltd, Navi Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result, the appeal is allowed

ITA 847/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully considered the material on record; including the judicial pronouncement cited. We find that the issue under consider…

Addl CIT 7(2), Mumbai vs. Reliance Natural Resources Ltd, Navi Mumbai

In the result, the appeal is allowed

ITA 1425/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully considered the material on record; including the judicial pronouncement cited. We find that the issue under consider…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. ADIT (International Taxation) - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 1489/KOL/2011[2005-06]Status: DisposedITAT Kolkata06 Apr 2016AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…ellschaft (2009) 310 ITR 320 BOM) • Mahindra vs. DCIT (2009-TIOL-255-ITAT-MUM-SB) • Reymonds Ltd. vs. DCIT (2003) 86ITD 791, ITAT BOM Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 • Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418AAR It was again reiterated that during the relevant AY, the Assessee was involved in Phase-II of the contract with GRSE involving the preparation of the engineering drawings and report. The said services were performed and carried out entirely from the UK with some support obtained from the independent Indian sub-consultants who were paid in INR…

Gifford & Partners Ltd.(Since Merged With Gifford LLP), Kolkata vs. DDIT, International Taxation - 1(1), Kolkata

In the result ITA No.1489/Kol/11 is partly allowed

ITA 2082/KOL/2010[2007-08]Status: DisposedITAT Kolkata06 Apr 2016AY 2007-08

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] Assessment Year : 2007-08

For Appellant: Shri S.K.Agarwal, FCAFor Respondent: Shri G.Mallikarjuna, CIT (DR)
Section 143(3)Section 144C

…ellschaft (2009) 310 ITR 320 BOM) • Mahindra vs. DCIT (2009-TIOL-255-ITAT-MUM-SB) • Reymonds Ltd. vs. DCIT (2003) 86ITD 791, ITAT BOM Gifford and Partners Ltd. (since merged with Gifford LLP). A.Yr.2007-08 • Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418AAR It was again reiterated that during the relevant AY, the Assessee was involved in Phase-II of the contract with GRSE involving the preparation of the engineering drawings and report. The said services were performed and carried out entirely from the UK with some support obtained from the independent Indian sub-consultants who were paid in INR…

Pahilajrai Jaikishan, Mumbai vs. DCIT 19(3), Mumbai

In the result, the appeal is allowed

ITA 994/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…ly "managerial service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager.' Reference can be also made to the decision of the Authority for Advance Rulings in Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375, wherein it was elucidated:— 'First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out…

Asst CIT 19(3), Mumbai vs. Pahilajrai Jaikishin, Mumbai

In the result, the appeal is allowed

ITA 1562/MUM/2014[2010-11]Status: DisposedITAT Mumbai01 Feb 2016AY 2010-11

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

Section 14Section 143(2)Section 143(3)Section 14ASection 37(1)Section 40

…ly "managerial service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager.' Reference can be also made to the decision of the Authority for Advance Rulings in Intertek Testing Services India (P.) Ltd., In re [2008] 307 ITR 418/175 Taxman 375, wherein it was elucidated:— 'First, about the connotation of the term "managerial". The adjective "managerial" relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people's activity [New Shorter Oxford Dictionary]. As pointed out…

M/S Foodworld Supermarkets Ltd., Bangalore vs. Dy. DIT, Bangalore

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

ITA 1356/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Oct 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P Boazita Nos.1356 & 1357/Bang/2013 (Asst. Year – 2008-09) M/S Food World Supermarkets Ltd., No.740, Eshwari Industrial Estate, Gate No.2, Hulimavu, Bannergatta Road, Bangalore-560 076. . Appellant Vs. The Dy. Director Of Income-Tax, (International Taxation) Circle-I(1), Bangalore. . Respondent Appellant By : Shri Padam Chand Khincha, Ca Respondent By : Shri Saravanan B, Jcit Date Of Hearing : 15-09-2015 Date Of Pronouncement : 28-10-2015 O R D E R

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Saravanan B, JCIT
Section 192Section 195Section 201Section 201(1)Section 9(1)(vii)

…hese various sub-categories. Indeed, the term 'technical' has not been defined in the DTAA, and must be accorded its broader dictionary meaning, unless limited by the parties to the instrument. The AAR in Intertek Testing Services India (P.) Ltd, In re [2008] 307 ITR 418/175 Taxman 375 (AAR), considered this question in detail, and rightly held that "What is meant by the expression 'technical'? Should it be confined only to technology relating to engineering manufacturing or other applied sciences? We do not think so. The expression 'technical' ought not to be construed in a narrow sense." This reading was suppor…

Director of Income Tax (Intl. Tax.)-II

ITA/292/2014HC Delhi18 Sept 2014
Section 195Section 195(2)Section 9Section 9(1)Section 9(1)(i)

…al service" has a definite human element attached to it. To put it bluntly, a machine cannot be a manager.” Reference can be also made to the decision of the Authority for Advance Rulings in In Re: Intertek Testing Services India Private Limited, [2008] 307 ITR 418, wherein it was elucidated:- “First, about the connotation of the term “managerial”. The adjective “managerial” relates to manager or management. Manager is a person who manages an industry or business or who deals with administration or a person who organizes other people‟s activity [New Shorter Oxford Dictionary]. As pointed out by the Su…