ADIT v. Clifford Chance

M/S. Linklaters, Mumbai vs. The DDIT (It) 4(1), Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

…ble to the Permanent Establishment is assessable and accordingly upheld the order of the assessing officer in that year. However, the Ld A.R submitted that the Special bench of Tribunal has considered an identical issue in the case of CIT Vs. Clifford Chance (143 ITD 1), wherein the issue has been decided in favour of the assessee. Accordingly he submitted that the order of the Ld CIT(A) on this issue should be upheld. We agree with the contentions of Ld A.R. Since the decision of Special bench is binding on us, we direct the assessing officer to assess the income in accordance with the decision rendered by the S…

DDIT (It)-4(1), Mumbai vs. M/S. Linklaters, Mumbai

In the result, appeal filed by the revenue is dismissed

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

…ble to the Permanent Establishment is assessable and accordingly upheld the order of the assessing officer in that year. However, the Ld A.R submitted that the Special bench of Tribunal has considered an identical issue in the case of CIT Vs. Clifford Chance (143 ITD 1), wherein the issue has been decided in favour of the assessee. Accordingly he submitted that the order of the Ld CIT(A) on this issue should be upheld. We agree with the contentions of Ld A.R. Since the decision of Special bench is binding on us, we direct the assessing officer to assess the income in accordance with the decision rendered by the S…

DDIT(It) 4(1), Mumbai vs. Linklaters, Mumbai

Bench: Shri G.S. Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 2332/Mum/2014 (निर्धारण वर्ा / Assessment Year: 2009-10) Dy. Director Of Income-Tax M/S. Linklaters (Formerly (International Taxation)-4(1), Known As Linklaters & Paines), बिधम/ Mumbai. C/O Deloitte Haskins & Sells, Vs. Indiabulls Finance Centre, 32Nd Floor, Mumbai – 400013. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabfl2160M (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) :

…ia had already been decided by the Tribunal in favor of the assessee in the aforementioned cases. We further find that the co-ordinate bench of the Tribunal by following the order of the ‘Special bench’of the Tribunal in the case of : CIT Vs. Clifford Chance (143 ITD 1), had allowed the Misc. Application filed by the assessee in A.Y. 1997-98, therein holding as under:- “We shall now take up the appeal filed by the revenue. The grounds numbered as 1 & 4 related to the assessment of professional receipts. Though the assessing officer has assessed the entire professional receipts as the income of the assessee, we…

Linklaters, Mumbai vs. DDIT (It) 4(1), Mumbai

In the result, appeals filed by the assessee are partly allowed and appeals filed by the Revenue stand dismissed

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2003-04

…-99 and 2001-02), wherein it was held that only income related to services rendered in India, is liable to tax in India. Further, reliance was also placed by him upon the judgment of Hon’ble Mumbai Special Bench of the Tribunal in the case of Clifford Chance, 143 ITD 1 (SB) wherein it was held that only income related to services rendered in India was liable to be taxed rendered in India. 13.1. On the other hand, Ld. DR has supported the orders of the AO. 15 Linklaters, 13.2. We have gone through the facts of the case before us as well as order passed by the Tribunal in assessee’s own case in earlier years and…

M/S. Linklaters, Mumbai vs. ADIT(It)-3(2), Mumbai

In the result, appeals filed by the assessee are partly allowed and appeals filed by the Revenue stand dismissed

Bench: Shri Saktijit Dey & Shri Ashwani Tanejaassessment Year: 2003-04

…-99 and 2001-02), wherein it was held that only income related to services rendered in India, is liable to tax in India. Further, reliance was also placed by him upon the judgment of Hon’ble Mumbai Special Bench of the Tribunal in the case of Clifford Chance, 143 ITD 1 (SB) wherein it was held that only income related to services rendered in India was liable to be taxed rendered in India. 13.1. On the other hand, Ld. DR has supported the orders of the AO. 15 Linklaters, 13.2. We have gone through the facts of the case before us as well as order passed by the Tribunal in assessee’s own case in earlier years and…