Beers India Minerals Pvt. Ltd. 340 ITR 467 (Kar) and Bharati Axa General Insurance Co. Ltd. v. DIT

326 ITR 477Reported decision2010#4036 most cited

What is Beers India Minerals Pvt. Ltd. 340 ITR 467 (Kar) and Bharati Axa General Insurance Co. Ltd. v. DIT authority for?

Tax is required to be withheld on payments that are chargeable to tax in India. Payments not chargeable to tax in India do not attract withholding tax obligations.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Bharti Axa General Insurance Co. Ltd. · 326 ITR 477 · withholding tax · chargeable to tax in India · non-resident payments · Section 195 · Section 9

Sections most often in play

Section 9(1)(vii)Section 195Section 9(1)(vi)Section 13(4)Section 40(a)(ia)Section 10ASection 10AASection 115JB

Issues it is cited on

section 9(1)(v)fees for included servicesdepreciation on softwaretax residency certificatesection 9(1)(vii)(b)section 10(35)trcmake available clausesection 9(1)(vi)section 9(1)(vii)computer softwarecopyrighted article

Judgments citing Beers India Minerals Pvt. Ltd. 340 ITR 467 (Kar) and Bharati Axa General Insurance Co. Ltd. v. DIT

Deputy Commissioner of Income Tax, Gurgaon vs. Hays Business Solutions Private Limited, Gurgaon

The appeal of the Revenue is dismissed

ITA 3003/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 195(1)Section 250Section 37Section 40

…lained:  DIT V. Guy Carpenter & Co Ltd (20 taxmann.com 807) (Delhi High Court)  CIT V. De Beers India Minerals Pvt. Ltd. (346 ITR 467) (Karnataka High Court)  Endemol India Private Limited (264 CTR 117) (AAR)  Bharti Axa General Insurance Co. Ltd., In re (326 ITR 477) (AAR Delhi)  Cummins Ltd, In re (381 ITR 44) (AAR Delhi)  Intertek Testing Services India (P) Ltd. (AAR) (307 ITR 418)  Invensys Systems Inc. vs DIT (AAR) (317 ITR 438)  Given the above, the Assessee is not required to withhold tax on payment of management fee which is not chargeable to tax in India. Reliance in this regard is placed on the…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…book O M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book O ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) O Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill, know-how and the same is not taxable as per respective DTAAs is also covered by the decision of this Hon'ble Tribunal in assessee's own case in favour of the Company for AY 2008-09 by the Chennai ITAT in ITA No.1202/Mds/2013. 8.…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…book o M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book o ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill, know-how and the same is not taxable as per respective DTAAs is also covered by the decision of this Hon’ble Tribunal in assessee’s own case in favour of - 20 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 the Comp…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…book o M/s Bosch Ltd vs. ITO : 141 ITD 38 (Bang ITAT) reference in this regard is made to Page No. 432 (Para No. 17) of the case law paper book o ADIT vs. BHEL-GE-Gas Turbine Servicing (P) Ltd.: 151 TTJ 126 (Hyd. ITAT) o Bharti AXA General Insurance Co. Ltd: 326 ITR 477 (AAR) 8.7 Further, the Ld. AR also argued that the software AMC does not make available any technical knowledge, skill, know-how and the same is not taxable as per respective DTAAs is also covered by the decision of this Hon’ble Tribunal in assessee’s own case in favour of - 20 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 the Comp…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

DCIT (International Taxation)-3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

DCIT (International Taxation) 3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited., Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…am SA v. DCIT reported in (2019) 101 taxmann.com 94 • Decision of Hon’ble Pune Tribunal in case of Sandvik Australia Pty. Ltd. v. Dy. DIT (2013) 31 taxmann.com 256 • Advanced Authority Ruling in case of Bharti AXA General Insurance Co. Ltd. Reported in (2010) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. C…

DCIT, Circle-4(2), New Delhi vs. Campus Eai India Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

…e India 16 Mauritius treaty the taxability will not be determined as per the residuary clause 22 of the treaty but rather by the Income Tax Act, 1961. 17. On appeal, the Ld. CIT(A) relying on the decisions in the case of Bharti Axa General Insurance Co. Ltd. 326 ITR 477 (AAR) and Rackspace US Inc. vs. DCIT (2020) 113 taxman.com 382 (Mumbai Trib) held that the payment towards web hosting services cannot be held as royalty or FTS. 18. The Ld. AR supported the order of the Ld. CIT(A). He submitted that the impugned issue stands squarely covered by the decisions of Coordinate Bench of the Tribunal in the case of Mi…

Altos It Solutions and Services Inc., Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…3] (ITA No. 2944/Mum/2012) (Mum) Sandvik Australia Pty Ltd Vs DDIT (2013] (141 ITD 598) (Pune) Ernst & Young Pvt. Ltd, in Re [2010] (323 ITR 184) (AAR) Endemol India Pvt. Ltd, in Re [2013] 261 CTR 117 (AAR) Bharati AXA General Insurance Co. Ltd, in Re [2010] (326 ITR 477) (AAR) Invensys Systems Inc, in Re [2009] (317 ITR 438) (AAR) 3.4.22 The assessee submits that, in the instant case, the services provided by the assessee to Atos India do not make available technical knowledge, knowhow, experience, etc. Hence, they do not qualify as FIS under Article 12(4) of India-USADTAA. 3.4.23 In light of the above, payments…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (It), Circle-2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1348/PUN/2019[2011-12]Status: DisposedITAT Pune17 May 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…come within the purview of FTS within clause 5 of Article 12 of the treaty. Our view is fortified by the judgment of Hon’ble Delhi High Court in the case of Datamine International Ltd. Vs. ADIT (2016) 68 taxmann.com 97, Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR) and Citrix Systems Asia Pacific Pty Ltd., In Re: (2012) 343 ITR 1 (AAR). We, therefore, hold that software maintenance fees, consultancy services fees and training services fees cannot be held to be “Fees for Technical services”. Thus, grounds of appeal no. 2 to 5 stands allowed. 18. Ground of appeal No.6 challenges short credit of deductio…

Tibco Software Bv, Pune vs. Assistant Commissioner of Income-Tax, (International Taxation), Circle -2, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1554/PUN/2018[2015-16]Status: DisposedITAT Pune17 May 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…come within the purview of FTS within clause 5 of Article 12 of the treaty. Our view is fortified by the judgment of Hon’ble Delhi High Court in the case of Datamine International Ltd. Vs. ADIT (2016) 68 taxmann.com 97, Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR) and Citrix Systems Asia Pacific Pty Ltd., In Re: (2012) 343 ITR 1 (AAR). We, therefore, hold that software maintenance fees, consultancy services fees and training services fees cannot be held to be “Fees for Technical services”. Thus, grounds of appeal no. 2 to 5 stands allowed. 18. Ground of appeal No.6 challenges short credit of deductio…

M/S. Grant Thornton Advisory (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2011-12 Grant Thornton Advisory (P.) Vs. DCIT, Ltd., Circle-12(1), L-41, Connaught Circus, New Delhi New Delhi PAN :AABCG8341G (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Sweety Kothari, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 19.01.2022 & 27.04.2022 Date of pronouncement 29.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal of the assessee arises out of order dated 30.03.2017 of learned Commissioner…

DCIT, New Delhi vs. M/S. Hero Honda Motors Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6302/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…e Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein the latter was required to advise on the key variables of the two wheeler industry. In no case and no circumstances, did Shri T…

M/S. Hero Motocorp Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6282/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…e Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein the latter was required to advise on the key variables of the two wheeler industry. In no case and no circumstances, did Shri T…

M/S Ecorys Nederlands B.V., Delhi vs. ADIT (International Taxation), New Delhi

In the result the appeal filed by the assessee is allowed for statistical purposes in the terms indicated above

ITA 6494/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2011-12

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Satpal Gulati, CIT (DR)
Section 40

…orted in (2012) 346 ITR 467 (Karn.) d) ISRO Satellite Centre (ISAC), (2008) 307 ITR 59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & Wireless Networks India Pvt. Ltd., reported in (2009) 315 ITR 72; h) Invensys Systems Inc., reported in (2009) 317 ITR 438; i) Guy Carpenter & Co. Ltd. Vs. ADIT, reported in (2012) 18 ITR (Trib.) 414 (Del.) j) WNS North America Inc. Vs. ADIT 48 M/s. Ecorys Nederlands vs ADIT (International Taxation), reported in (2013) 25 ITR…

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

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

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…placed on the order of the Tribunal in People Interactive (I) P Ltd. (2012) 33 CCH 0261; M/s Vishwak Solutions Pvt. Ltd. (ITA Nos. 1935, 36/Mds/2010, CO No. 187/Mds/2013 & ITA Nos. 67 & 1634/Mds/2012) dated 30 January 2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) (2011) 11 ITR 721; ExxonMobil Company India (P.) Ltd. v. Addl. CIT (2018) 92 taxmann.com 5 (Mumbai-Trib.); DCIT v. M/s Reliance Jio Infocomm Ltd. (ITA No. 936/Mum/2017). Explaining that the definition of royalty under Article 12 of the DTAA between Indian and USA and the DTAA betwee…

Edenred Pte Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

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

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…placed on the order of the Tribunal in People Interactive (I) P Ltd. (2012) 33 CCH 0261; M/s Vishwak Solutions Pvt. Ltd. (ITA Nos. 1935, 36/Mds/2010, CO No. 187/Mds/2013 & ITA Nos. 67 & 1634/Mds/2012) dated 30 January 2015. Edenred Pte Ltd. Insurance Co. Ltd. 326 ITR 477 (AAR); Standard Chartered Bank v. DDIT (International Taxation) (2011) 11 ITR 721; ExxonMobil Company India (P.) Ltd. v. Addl. CIT (2018) 92 taxmann.com 5 (Mumbai-Trib.); DCIT v. M/s Reliance Jio Infocomm Ltd. (ITA No. 936/Mum/2017). Explaining that the definition of royalty under Article 12 of the DTAA between Indian and USA and the DTAA betwee…