ABB FZ LLC v. DCIT

83 Taxmann.com 86Income Tax Appellate Tribunal2017#14595 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2017 to 2025.

Also reported as

166 ITD 329

Sections most often in play

Section 1961: Section 139 Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 153 Section 1961: Section 209(1)(d)Section 1961: Section 234A Section 1961: Section 234B Section 1961: Section 270A

Judgments citing ABB FZ LLC v. DCIT

Commissioner of Income Tax, International Taxation-1, New Delhi vs. Clifford Chance Pte Ltd

The appeals are dismissed

ITA/354/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr

Section 143(3)Section 144C(13)Section 260A

…in this regard for the reason that we have already given hereinbefore.” 12. He also stated that the concept of virtual service permanent establishment was duly recognized by the Bengaluru Bench of the Tribunal in the case of ABB FZ-LLC v. DCIT, (2017) 166 ITD 329 (Bang). The Tribunal while duly recognising the concept of virtual reality in today‟s era observed that in the present age of technology, services, information, consultancy, management etc., can be provided through various virtual modes like e-mail, internet, videoconference, remote monitoring, remote access, etc. While categorically rejecti…

Commissioner of Income Tax, International Taxation-1, New Delhi vs. Clifford Chance Pte Ltd

The appeals are dismissed

ITA/353/2025HC Delhi04 Dec 2025

Bench: Us Is For The Assessment Year (Ay) 2020-21 & I.T.A. 353/2025 Is For Ay 2021-22.

For Appellant: Mr. Puneet Rai, SSC, Mr. Ashvini Kr., MrFor Respondent: Mr. Ajay Vohra, Senior Advocate with Mr

Section 143(3)Section 144C(13)Section 260A

Clifford Chance Pte Ltd, Singapore vs. Assistant Commissioner of Income Tax, International Taxation, Circle Int. Tax

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 153Section 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER SA No. 437/Del/2023 ITA Nos. 2681 & 3377/Del/2023 Asstt. Years: 2020-21 & 2021-22 Clifford Chance PTE Ltd. Vs. ACIT 25th Floor Tower 3, 12 Civic Centre, Marina Boulevard Marina New Delhi-110 002 Bay Financial Centre Singapore 999999 PAN AAECC1770C (Appellant) (Respondent) Assessee by: S/Shri Ajay Vohra, Sr. Adv., Neeraj Jain, Advocate, Ms. Shaily Gupta, Kunal Pandey and Archit Kabra, CA Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 18.12.2023 Date of 14.03.2024…

Clifford Chance Pte. Ltd., Singapore vs. Assistant Commissioner of Income Tax, Civic Centre

In the result, the appeals of the assessee for both the AYs 2020-21

ITA 2681/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Mar 2024AY 2020-21

Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023

For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144CSection 144C(13)Section 153Section 9

M/S Ad2Pro Media Solutions Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all the 14 appeals filed by the assessee are allowed

ITA 490/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Mar 2020AY 2011-12

Bench: Shri A.K.Garodia & Shri P.K.Gadale(Ita Nos.490 To 503(Bang)/2019) (Assessment Years: 2011-12 To 2017-18) M/S Ad2Pro Media Solutions Pvt.Ltd., No.10, 2Nd Floor, Bannerghatta Road, J.P.Nagar-Iii Phase, Bangalore-560078 Appellant Vs The Deputy Commissioner Of Income Tax, (International Taxation) Circle-1(1), Bmtc Building, Koramangala, Bangalore-560095 Respondent

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Vandana Sagar, CIT-DR

Section 201Section 201(1)Section 9

…base, market research and analysis, online research data and he has referred to Tribunal order rendered in the case of cross Tab Marketing Services Ltd.1465-1467(B)/2012 s reported in 46 Taxman 146 and rendered in the case of ABB FZ LLC Vs DCIT as reported in 83 Taxmann.com 86 . Reliance was also placed on the Tribunal order rendered in the case of TNT Express Worldwide (UK) Ltd. Vs DCIT (Int. Taxation) in IT(TP)A No.6/Bang/2011 dated 29-04- 2016 in which it was held that when there is a composite agreement for providing various services, some of which are purely business commercial practice & contract services a…

Abb Industries Fze, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 2101/BANG/2016[2013-14]Status: DisposedITAT Bangalore28 Feb 2019AY 2013-14

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadaleit(It)A No.2101/Bang/2016 (Assessment Year: 2013-14) M/S. Abb Industries Fze, C/O Abb India Ltd., 21St Floor, World Trade Centre, Dr. Rajkumar Road, Malleswaram(West), Bengaluru-560 055. … Appellant Pan:Aajca 9766 H Vs. Deputy Commissioner Of Income-Tax (International Taxation), Circle 1(1), Bengaluru. … Respondent Appellant By : Shri Sampath Raghunathan, Advocate. Respondent By : Shri Pradeep Kumar, Cit(Dr) Date Of Hearing : 20/02/2019 Date Of Pronouncement : 28/02/2019 O R D E R Per Pavan Kumar Gadale, Jm : The Assessee Has Filed The Appeal Against The Order Of The Deputy Commissioner Of Income-Tax (International Taxation), Circle 1(1), Bengaluru, Passed U/S 143(3) R.W.S. 144C(5) Of The Income-Tax Act,1961 ['The Act' For Short] In Pursuance Of The Directions Of The Dispute Resolution Panel (Drp) Dated 28/09/2016. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri Pradeep Kumar, CIT(DR)

Section 143(2)Section 143(3)Section 271Section 271(1)(c)Section 9(1)(vii)Section 90

…g the provisions of section 9(1)(vii) and Explanation 2 in respect of amounts received from ABB India treating it as FTS. The learned AR emphasized that in group companies’ case, the similar matter was dealt and relied on decision of M/s.ABB FZ- LLC vs. DCIT (166 ITD 329)(Bang) wherein the payments are held as royalty under Article 12 of the DTAA. The learned AR also supported his submissions the payments are not taxable in India as there is no clause for FTS in Indo-UAE treaty with judicial decision in the case of GECF Asia Ltd. vs. DCIT (2014)(165 TTJ 696), Bangkok Glass Industry Co. Ltd., vs. Asst.CIT (2013)34…

Abb Fz-Lic, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeals of the assessees for A

ITA 2102/BANG/2016[2013-14]Status: DisposedITAT Bangalore29 Nov 2017AY 2013-14

Bench: Shri. Jason P. Boaz & Shri. Lalit Kumari.T(Tp).A No.2102/Bang/2016 (Assessment Year : 2013-14)

For Appellant: NoneFor Respondent: Shri. Deva Rathan Kumar, CIT

Section 143(3)

…IT(TP)A.2102/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T(TP).A No.2102/Bang/2016 (Assessment Year : 2013-14) ABB FZ-LLC, C/o. ABB India Ltd, 21st floor, World Trade Centre, Dr. Rajkumar Road, Malleswara (West), Bengaluru 560 055 .. Appellant PAN : AAICA6462B v. Deputy Commissioner of Income-tax (IT), Circle -1(1), Bengaluru .. Respondent Assessee by : None Revenue by : Shri. Deva Rathan Kumar, CIT Heard on : 16.11.2017 Pronounced on : 29.11.2017 O R D E R PER LALIT KUMAR, JUDICIA…