Addl. CIT v. New Consolidated Gold Fields Ltd.

Deputy Commissioner of Income Tax (It)-3(2)(1), Mumbai vs. M/S Marriott International Design & Construction Services Inc., Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bledcit (It) – 3(2)(1) V. M/S. Marriott International Design Room No. 1632, 16Th Floor & Construction Services Inc., Air India Building, Nariman Point C/O. Marriot Hotels India Pvt. Ltd., Mumbai – 400 021 303A, 304, Fulcrum B-Wing, Hiranandani Business Park Mumbai, Sahar Road Andheri (E) - 400099 Pan: Aagcm5401Q (Appellant) (Respondent) C.O. No. 01/Mum/2023 [Arising Out Of Ita No. 2977/Mum/2022 (A.Y: 2018-19)] M/S. Marriott International Design V. Dcit (It) – 3(2)(1) & Construction Services Inc., Room No. 1632, 16Th Floor C/O. Marriot Hotels India Pvt. Ltd., Air India Building 303A, 304, Fulcrum Nariman Point B-Wing, Hiranandani Business Park Mumbai – 400 021 Mumbai, Sahar Road Andheri (E) - 400099 Pan: Aagcm5401Q (Appellant) (Respondent) Assessee Represented By : Shri Paras Savla Department Represented By : Shri Kunal Haver

…g provision of section 42(1) of the 1922 Act it must be shown by the department that some of the operations were carried out in India in respect of which the income is sought to be assessed. In the case of Addl. CIT v. New Consolidated Gold Fields Ltd. [1983] 143 ITR 599 (Pat.), the assessee company and the foreign company entered into an agreement under which the foreign company was to be technical adviser of the assessee company in the matter of exploration, mining and mineral dressing operations. The foreign company was to be paid a retainer's fee at the rate of $7,000 per annum in London. The Income Tax Offic…

DCIT (It) 3(2) (1), Mumbai vs. M/S. Marriott International Design & Construction Services Inc., Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

…g provision of section 42(1) of the 1922 Act it must be shown by the department that some of the operations were carried out in India in respect of which the income is sought to be assessed. In the case of Addl. CIT v. New Consolidated Gold Fields Ltd. [1983] 143 ITR 599 (Pat.), the assessee company and the foreign company entered into an agreement under which CO No. 72/Mum/2022 Assessment year: 2017-18 Page 5 of 7 the foreign company was to be technical adviser of the assessee company in the matter of exploration, mining and mineral dressing operations. The foreign company was to be paid a retainer's fee at th…

DCIT (It) -3(2) (2), Mumbai vs. M/S. Marriott Internation Servicesal Design & Construction, Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

…ITA No. 2289/Mum/2021 CO No. 36/Mum/2022 Assessment year: 2016-17 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), And Amit Shukla (Judicial Member)] Assessment year: 2016-17 Deputy Commissioner of Income Tax, (IT)-3(2)(2) Mumbai ..………………Appellant Vs. M/s Marriott International Design & Construction Services…….………Respondent C/o BMR & Associates LLP, BMR House, 36B, Dr. RK Shirodkar Marg, Parel, Mumbai 400 012 [PAN: AAGCM5401Q] CO No. 36/Mum/2022 Arising out of ITA No. 2289/Mum/2021 Assessment year: 2016-17 M/s Marriott International Design &…

DCIT (It) -3(2) (2), Mumbai vs. M/S. Marriott International Design & Construction Services, Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

…ITA No. 2288/Mum/2021 CO No. 34/Mum/2022 Assessment year: 2015-16 Page 1 of 7 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), And Amit Shukla (Judicial Member)] Assessment year: 2015-16 Deputy Commissioner of Income Tax, (IT)-3(2)(2) Mumbai ..………………Appellant Vs. M/s Marriott International Design & Construction Services…….………Respondent C/o BMR & Associates LLP, BMR House, 36B, Dr. RK Shirodkar Marg, Parel, Mumbai 400 012 [PAN: AAGCM5401Q] CO No. 34/Mum/2022 Arising out of ITA No. 2288/Mum/2021 Assessment year: 2015-16 M/s Marriott International Design &…

DCIT (It) -3(2) (2), Mumbai vs. M/S. Marriott International Design & Construction Services, Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

…g provision of section 42(1) of the 1922 Act it must be shown by the department that some of the operations were carried out in India in respect of which the income is sought to be assessed. In the case of Addl. CIT v. New Consolidated Gold Fields Ltd. [1983] 143 ITR 599 (Pat.), the assessee company and the foreign company entered into an agreement under which the foreign company was to be technical adviser of the assessee company in the matter of exploration, mining and mineral dressing operations. The foreign company was to be paid a retainer's fee at the rate of $7,000 per annum in London. The Income Tax Offic…