What is Bangkok Glass Industry Co. Ltd. v. ACIT authority for?

Fees paid for technical services can be taxed as business income if there is no material to show that the payment is unrelated to the assessee's business.

How many judgments cite Bangkok Glass Industry Co. Ltd. v. ACIT?

37 judgments on BharatTax cite Bangkok Glass Industry Co. Ltd. v. ACIT (34 Taxmann.com 77), spanning 2015 to 2026.

Which sections of the Income Tax Act does Bangkok Glass Industry Co. Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 143(3), Section 144C(13), Section 234B, Section 40(a)(i), Section 195.

Bangkok Glass Industry Co. Ltd. v. ACIT (34 Taxmann.com 77)

YOUCLOUD DMCC,DUBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, GURUGRAM

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1220/DEL/2024[2018-2019]Status: DisposedITAT Delhi06 Feb 2026AY 2018-2019

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 143(2)Section 144C(1)Section 144C(5)Section 147Section 148Section 148(1)(d)Section 201(1)

…ITA No.1220/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.1220/Del/2024 Assessment Year: 2018-19 Youcloud DMCC, Unit 1501, 15th Floor, Fortune Executive Tower, Cluster T Jumeirah Lake Tower, Dubai, UAE. PAN: AABCY5529Q (Appellant) V. DCIT, International Taxation, 3rd Floor, Vanijya Nikunj, HSIIDC Building, Udyog Vihar, Phase V, Gurgaon-122001, Haryana. (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Naman Maloo, CA (through VC) : Shri M.S. Nethrapal, CIT,…

GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 83/DDN/2025[2022-23]Status: DisposedITAT Dehradun14 Jan 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 81/DDN/2024 : Asstt. Year: 2020-21 ITA No. 71/DDN/2024 : Asstt. Year: 2021-22 ITA No. 83/DDN/2025 : Asstt. Year: 2022-23 Gulf Piping Company WLL, Vs DCIT, Mussafah Industrial Area, International Taxation, P O Box 2739, Abu Dhabi, United Dehradun, Arab Emirates 2739 Uttarakhand-2488001 (APPELLANT) (RESPONDENT) PAN No. AADCG9969N Assessee by : Sh. Nabin Ballodia, CA & Sh. Rajesh Vaishnav, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 14.01.2…

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 81/DDN/2024[2020-21]Status: DisposedITAT Dehradun14 Jan 2026AY 2020-21

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 81/DDN/2024 : Asstt. Year: 2020-21 ITA No. 71/DDN/2024 : Asstt. Year: 2021-22 ITA No. 83/DDN/2025 : Asstt. Year: 2022-23 Gulf Piping Company WLL, Vs DCIT, Mussafah Industrial Area, International Taxation, P O Box 2739, Abu Dhabi, United Dehradun, Arab Emirates 2739 Uttarakhand-2488001 (APPELLANT) (RESPONDENT) PAN No. AADCG9969N Assessee by : Sh. Nabin Ballodia, CA & Sh. Rajesh Vaishnav, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 14.01.2…

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

ITA 71/DDN/2024[2021-22]Status: DisposedITAT Dehradun14 Jan 2026AY 2021-22

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Nabin Ballodia, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR

Section 143(3)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 81/DDN/2024 : Asstt. Year: 2020-21 ITA No. 71/DDN/2024 : Asstt. Year: 2021-22 ITA No. 83/DDN/2025 : Asstt. Year: 2022-23 Gulf Piping Company WLL, Vs DCIT, Mussafah Industrial Area, International Taxation, P O Box 2739, Abu Dhabi, United Dehradun, Arab Emirates 2739 Uttarakhand-2488001 (APPELLANT) (RESPONDENT) PAN No. AADCG9969N Assessee by : Sh. Nabin Ballodia, CA & Sh. Rajesh Vaishnav, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 14.01.2…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 833/PUN/2025[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-trad Road Km 27 5, BangBo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant PAN: AADCD-4652-K बनाम Vs. Assistant Commissioner of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ार…

DCIT., CENTRAL CIRCLE-3(2), HYDERABAD vs. SATYAM VENTURE ENGINEERING SERVICE PVT LTD, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 1242/HYD/2025[2022-23]Status: DisposedITAT Hyderabad26 Sept 2025AY 2022-23

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.1242/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Dy. Cit Vs. Satyam Venture Central Circle 3(2) Engineering Service Hyderabad Private Limited Hyderabad Pan: Aafcs3287D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Ev Sri Krishna राज" व "ारा/Revenue By:: Shri T.V. Vamsidhar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated 14/06/2025 Of The Learned Cit (A), Hyderabad -11 For The A.Y.2022-23. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: CA EV Sri KrishnaFor Respondent: : Shri T.V. Vamsidhar, Sr. AR

Section 40

…ITA No 1242 of 2025 Satyam Engineering Service P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha, G. Accountant Member आ.अपी.सं /ITA No.1242/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2022-23) Dy. CIT Vs. Satyam Venture Central Circle 3(2) Engineering Service Hyderabad Private Limited Hyderabad PAN: AAFCS3287D (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA EV Sri Krishna राज" व "ारा/Revenue by:: Shri T.V. Vamsidhar, Sr. AR सुनवाई की तारीख/Date of hearing: 24/09/2025 घोषणा की तार…

OMAN TELECOMMUNICATIONS COMPANY SAOG,OMAN vs. DEPUTY COMMISSIONER OF INCOME TAX/ CIRCLE INTERNATIONAL TAX 2(2)(2), DELHI, DELHI

In the result, appeal is partly allowed

ITA 1023/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandraoman Telecommunications Deputy Commissioner Company Saog Of Income Tax/Circle Vp Finance Office, Po Box 789, Vs. International Tax Postal Code 11, Ruwi Muscat, 2(2)(2), Delhi. Sultanate Of Oman Outside India Pan-Aabco4203F (Appellant) (Respondent) Assessee By Ms. Ananya Kapoor, Adv. Department By Shri Nikhil Kumar Govila, Cit-Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 23/07/2025 O R D E R Per Prakash Chand Yadav, Jm: The Present Appeal Of The Assessee Is Arising Out From The Order Of Ld. Assessing Officer Dated 25Th December, 2024 Having Din & Order No. Itba/Ast/S/147/2024-25/1071556765(1) Dated 25/12/2024 & Relates To Assessment Year 2018-19. 2. Brief Facts Of The Case As Coming Out From The Orders Of The Authorities Below Are That The Assesse Is Foreign Company & Had Not Filed Return Of Income For The Impugned Year. Thereafter, The Case Of The Assessee Was Reopened U/S 148 Of The Income Tax Act, 1961 On The Ground That Assessee Has Received Certain Payments From Two Indian Entities Namely M/S Bharti Airtel Limited & M/S Vodafone Mobile Services Ltd & Has Not Shown Any Income In India. The Assessing Officer Was Of The View That The Service Provided By The Assessee To The Indian Entities Were In The Nature Of The Fts And, Hence, Taxable In India. The Oman Telecommunications Company Saog Vs. Dcit Assessing Officer Relied Upon The Provisions Of Section 9(I)(Vii) Of The Act Held That The Service Rendered By The Assessee Are In The Nature Of Technical Services And, Hence, The Same Are Taxable In India. Accordingly, The Assessing Officer Made Addition Of Rs. 11,81,52,790/. Drp Also Affirmed The View Of The Ao Vide Order Dated 4Th November, 2024. Thereafter, Ld. Ao Framed The Final Assessment Order.

Section 148Section 56Section 9Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Oman Telecommunications Deputy Commissioner Company SAOG of Income Tax/Circle VP Finance Office, PO box 789, Vs. International Tax Postal Code 11, Ruwi Muscat, 2(2)(2), Delhi. Sultanate of Oman Outside India PAN-AABCO4203F (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Shri Nikhil Kumar Govila, CIT-DR Date of Hearing 16/07/2025 Date of Pronouncement 23/07/2025 O R D E R PER PRAKASH CHAND YADAV, JM: The present appeal of the as…

HONDA TRADING ASIA CO. LTD.,THAILAND vs. DCIT, INTL. TAXATION CIRCLE, NOIDA

ITA 7276/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

HONDA TRADING ASIA CO. LTD.,NEW DELHI vs. DCIT, NOIDA

ITA 1160/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. ACIT, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI

The appeal is allowed and the impugned addition quashed

ITA 1985/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai &For Respondent: Shri Vijay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 253(1)Section 5(2)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Denso International Asia Co. Ltd., Vs ACIT, 888 Moo 1, Bangna-Trad Road Km 27 Circle 1(2)(2), 5 BangBo Subdistrict, International Taxation, Samutprakarn Province, New Delhi. Thailand – 10560. PAN: AADCD4652K (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai & Shri Kashish Gupta, CAs Revenue by : Shri Vijay B. Vasanta, CIT-DR Date of Hearing : 24.04.2024 Date of Pronouncement : 27.06.2024 ORDER…

SATYAM VENTURE ENGINEERING SERVICES PRIVATE LIMITED ,SECUNDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(2), HYDERABAD

In the result, appeal of the assessee is partly allowed and for statistical purpose

ITA 192/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 May 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita-Tp No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. Of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [Pan No. Aafcs3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri E.V. Sri Krishna, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR

Section 143(3)Section 40

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER & SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA-TP No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [PAN No. AAFCS3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee by: Shri E.V. Sri Krishna, AR राजस्‍व द्वारा/Revenue by: Ms. L. Sunitha Rao, CIT-DR सुिवाई की तारीख/Date of h…

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATOREE vs. DCIT, INTERNATIONAL TAXATION,, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

…taxable as business profit of the :-11-: ITA. Nos: 935, 936 & 937/Chny/2023 AGNSA and no part of it can be segregated as fees for technical services under DTAA. As held by the Madras High Court in the case of Bangkok Glass Industry Co Ltd Vs ACIT reported in 257 CTR 326, fees paid for technical services could be brought towards business income in the absence of any material to show that the same is not related to the business of the Assessee. Further, without prejudice to the above, if the above income is stated as not part of the business of the Assessee, Article 22 of the DTAA provides that Items of income of…

M/S. DATALOG TECHNOLOGIES PRIVATE LIMITED,COIMBATORE vs. DCIT, INERNATIONAL TAXATION, , COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 936/CHNY/2023[2013-14]Status: DisposedITAT Chennai31 May 2024AY 2013-14

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

…taxable as business profit of the :-11-: ITA. Nos: 935, 936 & 937/Chny/2023 AGNSA and no part of it can be segregated as fees for technical services under DTAA. As held by the Madras High Court in the case of Bangkok Glass Industry Co Ltd Vs ACIT reported in 257 CTR 326, fees paid for technical services could be brought towards business income in the absence of any material to show that the same is not related to the business of the Assessee. Further, without prejudice to the above, if the above income is stated as not part of the business of the Assessee, Article 22 of the DTAA provides that Items of income of…

M/S. DATALOG TECHNOLOGIES LIMITED,COIMBATORE vs. DCIT, INTERNATIONAL TAXATION, COIMBATORE

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 935/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 May 2024AY 2012-13

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

…taxable as business profit of the :-11-: ITA. Nos: 935, 936 & 937/Chny/2023 AGNSA and no part of it can be segregated as fees for technical services under DTAA. As held by the Madras High Court in the case of Bangkok Glass Industry Co Ltd Vs ACIT reported in 257 CTR 326, fees paid for technical services could be brought towards business income in the absence of any material to show that the same is not related to the business of the Assessee. Further, without prejudice to the above, if the above income is stated as not part of the business of the Assessee, Article 22 of the DTAA provides that Items of income of…

DIAMOND MANUFACTURING MANAGEMENT AND CONSULTANCY LIMITED MAURITIUS,HYDERABAD vs. ACIT, CIRCLE INTERNATIONAL TAX, VISAKHAPATANAM

In the result, appeal of the assessee is allowed

ITA 49/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PVSS Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR

Section 115ASection 143(3)Section 9(1)(vii)Section 90(2)

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.49/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Diamond Manufacturing Vs. Assistant Commissioner of Management and Consultancy Income Tax, Limited Mauritius. Circle – International Tax, PAN: AADCD 6598 E Vizag. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri P…

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR

Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

ACIT CIRCLE-2(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs. MICHELIN ROH CO. LTD., THAILAND

In the result, both the appeals of the Revenue are dismissed

ITA 1747/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2023AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. Nikhil Tiwari, CAFor Respondent: Sh. Sanjay Kumar, Sr. DR

Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial member ITA No. 1746/Del/2023 : Asstt. Year: 2017-18 ITA No. 1747/Del/2023 : Asstt. Year: 2018-19 ACIT, Vs Michelin ROH Co. Ltd., Circle-2(2)(1), No. 33/4, Rama 9 Road, Huay International Taxation, Kwang, Bangkok, Kuay Kwang, New Delhi-110001 Sub-Deistrict, Thailand-999999 (APPELLANT) (RESPONDENT) PAN No. AAICM8662R Assessee by : Sh. Nikhil Tiwari, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 18.12.2023 Date of Pronouncement: 19.12.2023 ORDER Per Dr. B. R. R. Kumar,…

Bangkok Glass Industry Co. Ltd. v. ACIT

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