ABB FZ-LLC v. ITO (IT)

162 ITD 89Income Tax Appellate Tribunal#22918 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2020.

Judgments citing ABB FZ-LLC v. ITO (IT)

Paramina Earth Technologies Inc., Vijayawada vs. DCIT, (International Taxation), Visakhapatnam

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

ITA 540/VIZ/2017[2014-15]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

…. (2017) 49 CCH 0026 (Chennai Trib) and the Ld.CIT(A) viewed that in the case of Ford India Ltd the decision was rendered in the context of India Thailand DTAA which is not applicable to the facts of the assessee’s case. In respect of ABB FZ-LLC Vs. ITO (IT) [162 ITD 89], ITAT, Bangalore, the Ld.CIT(A) viewed that the decision was rendered in the context of India-UAE DTAA which is also not applicable to the facts of the case. The Ld.CIT(A) relied on section 9(1)(vii) and Circular No.333 dated 7 I.T.A. Nos.539/Viz/2017 and 540/Viz/2017, A.Y.2013-14 and 2014-15 M/s Paramina Earth Technologie Inc, Rep. by M/s Tekno…

Paramina Earth Technologies Inc., Vijayawada vs. DCIT (International Taxation), Visakhapatnam

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

ITA 539/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

…. (2017) 49 CCH 0026 (Chennai Trib) and the Ld.CIT(A) viewed that in the case of Ford India Ltd the decision was rendered in the context of India Thailand DTAA which is not applicable to the facts of the assessee’s case. In respect of ABB FZ-LLC Vs. ITO (IT) [162 ITD 89], ITAT, Bangalore, the Ld.CIT(A) viewed that the decision was rendered in the context of India-UAE DTAA which is also not applicable to the facts of the case. The Ld.CIT(A) relied on section 9(1)(vii) and Circular No.333 dated 7 I.T.A. Nos.539/Viz/2017 and 540/Viz/2017, A.Y.2013-14 and 2014-15 M/s Paramina Earth Technologie Inc, Rep. by M/s Tekno…

Indusind Bank Ltd, Mumbai vs. ITO (TDS) 2(1), Mumbai

In the result, appeals of the assessee are allowed

ITA 5228/MUM/2014[2009-10]Status: DisposedITAT Mumbai26 Apr 2017AY 2009-10

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

Section 195Section 248Section 9(1)(vii)

…matter, the services did not partake of the character of fees for technical services as defined in the Explanation to Section 9(1)(vii)(b) of Industrial Bank Ltd., the Act. The issue is squarely covered by the decision of Bangalore bench in case of ABB FZ-LLC 162 ITD 89 and also by the decision in case of Mckinsey Business Consultants 68 SOT 178. 7. In view of the above, the payment of fees by assessee’s bank to Amas Bank is not liable to tax in India and the tax already paid be refunded to assessee. In terms of paragraph 4 of the Agreement (Annexure – 1 hereto), so entered by assessee, the payment of fees shall…

ABB FZ-LLC v. ITO (IT) (162 ITD 89) — Cited in 3 Judgments | BharatTax