BOEING India (P.) Ltd. v. ACIT

121 Taxmann.com 276Reported decision2020#12077 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 192 Section 195 Section 40(a)(ia)Section 12(5)(e)Section 139(4)Section 143(3)Section 144C(13)Section 15(2)

Issues it is cited on

disallowance under section 40(a)(ia)fees for included services section 44aa withholding tax section 192 section 194j section 9(1)(vii)section 40(a)(i)section 144c(1)fees for technical services section 195 section 9(1)

Judgments citing BOEING India (P.) Ltd. v. ACIT

Ernst & Young U.S. LLP, Noida vs. Assistant Commissioner of Income Tax, Circle International Tax 1(2)(2), New Delhi

In the result, bot the appeals of the assessee stand allowed

ITA 1254/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Jul 2025AY 2018-19

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandraita No.1243/Del/2025 (Assessment Year 2022-23) Ernst & Young U.S. Llp Acit, Circle, C/O Authorized Representative, International Tax- Ernst & Young Llp, Vs. 1(2)(2), New Delhi. 5Th Floor, Tower-2, Plot No.2B, Sector-126, Noida, Gautam Budh Nagar (U.P.)-201304. Pan-Aadfe0355M (Appellant) (Respondent) Assessee By Shri S. Ganesh, Sr. Adv. & Ms. Ananya Kapoor, Adv. Department By Shri Nikhil Kumar Govila, Cit-Dr Date Of Hearing 17/07/2025 Date Of Pronouncement 31/07/2025 O R D E R Per Bench: The Present Appeals Of The Assessee Are Arising Out From The Order Of Ld. Assessing Officer Dated 18Th December, 2024 & 12Th December, 2024 & Relates To Assessment Year 2018-19 & Assessment Year 2022-23 Respectively.

Section 139(4)

…for complying with the requirement of withholding of tax under the Indian Tax Laws and the same has been verified from the Sample Form No. 16 Exhibited at pages 96 to 98 of the assessee paper book. 27. The co-ordinate bench in the case of Boeing India [P] Ltd 121 Taxmann.com 276 which has been affirmed by the Hon'ble High Court of Delhi, had the occasion to consider an identical issue and held as under: "30. We have given thoughtful consideration to the orders of the authorities below. We have also carefully perused the salary reimbursement agreement, which is placed at pages 296 onwards of the paper book, and as…

Ernst & Young U.S. LLP, Noida vs. Assistant Commissioner of Income Tax, Circle International Tax 1(2)(2), New Delhi

In the result, bot the appeals of the assessee stand allowed

ITA 1243/DEL/2025[2022-23]Status: DisposedITAT Delhi31 Jul 2025AY 2022-23

Section 139(4)

Capgemini Technology Services India Limited ( Successor of Aricent Technologies Holdings Limited), Pune vs. Assistant Commissioner of Income Tax - Circle 1(1), Pune

In the result, the appeal filed by the assessee is allowed

ITA 2804/PUN/2024[2021-22]Status: DisposedITAT Pune27 Jun 2025AY 2021-22

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2804/Pun/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[As S Commissioner Of Income Successor In Interest Of Tax-1(1)(1), Pune. Erstwhile Aricent Technologies (Holdings) Limited-Since Amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-Iii, Midc Sez, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. Pan: Aacck8280B Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak – Ar Revenue By Shri Prakash L Pathade –Cit(Dr) Date Of Hearing 19/06/2025 Date Of Pronouncement /06/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Assessment Order Under Section 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 Dated 29.10.2024 For The A.Y.2021-22, Emanating From The

Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 234ASection 270ASection 92C

…आयकर अपीलीय अिधकरण ”सी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C” :: PUNE BEFORE MS.ASTHA CHANDRA, JUDICIAL MEMBER, AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2804/PUN/2024 िनधा"रण वष" / Assessment Year: 2021-22 Capgemini Technology V The Assistant Services India Limited[as s Commissioner of Income successor in interest of Tax-1(1)(1), Pune. erstwhile Aricent Technologies (Holdings) Limited-since amalgamated], Plot No.14, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, MIDC SEZ, Village Man, Taluka Mulshi, District- Pune – 411057. Maharashtra. PAN: AACCK8280B App…

Adani Power Ltd. (Previously Known As Adani Power Maharashtra Limited Now Amalgamated With Adani Power Ltd.), Ahmedabad vs. The PCIT, Ahmedabad-1, Ahmedabad

In the result, assessee’s appeal challenging the validity of 263 order passed in the name of a non-existent entity is hereby allowed

ITA 453/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Biren Shah on behalf of Shri ManishFor Respondent: Shri Prathvi Raj Meena, CIT DR

Section 263Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.453/Ahd/2023 (Assessment Year: 2018-19) Adani Power Ltd., Vs. Principal Commissioner of (Previously known as Adani Power Income Tax, Maharashtra Ltd. now amalgamated Ahmedabad-1 with Adani Power Ltd.), 1, Adani House, Nr. Mithakhali Six Roads, Navrangpura, Ahmedabad- 380009 [PAN No.AABCA2957L] (Appellant) .. (Respondent) Appellant by : Shri Biren Shah on behalf of Shri Manish J Shah, A.R. Respondent by: Shri Prathvi Raj Meena, CIT DR Date of Hearing 21.11…

Ernst and Young U.S. LLP, United States vs. ACIT, Circle International Tax 1(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 3253/DEL/2023[2021-22]Status: DisposedITAT Delhi07 Aug 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

For Appellant: Sh. S. Ganesh, Sr. Adv. &For Respondent: Sh. Vivek Vardhan, Sr. DR

Section 143(3)Section 144CSection 192

…ent of withholding of tax under the Indian Tax Laws and the same has been 12 Ernst and Young U.S. LLP verified 13 from the Sample Form No. 16 Exhibited at pages 96 to 98 of the assessee paper book. 27. The co-ordinate bench in the case of Boeing India [P] Ltd 121 Taxmann.com 276 which has been affirmed by the Hon'ble High Court of Delhi, had the occasion to consider an identical issue and held as under: “30. We have given thoughtful consideration to the orders of the authorities below. We have also carefully perused the salary reimbursement agreement, which is placed at pages 296 onwards of the paper book, and as…

Ernt & Young U.S .LLP, Usa vs. ACIT, Circle International Taxation1(2)(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2332/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Jun 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

For Appellant: Shri S. Ganesh, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR

Section 115ASection 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA No. 2332/DEL/2022 [A.Y. 2019-20] ERNST & Young U.S. LLP Vs. The A.C.I.T., Circle 200, Plaza Drive, SECAUCUS International Taxation (12(2) New Jersey, USA New Delhi PAN – AADFE 0355 M (Applicant) (Respondent) Assessee By : Shri S. Ganesh, Sr. Adv Department By : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 14.06.2023 Date of Pronouncement : 20.06.2023 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the…

India Medronic Private Limtited, Mumbai vs. Deputy Commissioner of Income Tax-10(1)(1), Mumbai

In the result, Ground of appeal no

ITA 7262/MUM/2018[2014-15]Status: DisposedITAT Mumbai27 Jan 2023AY 2014-15

For Appellant: Shri Rajan Vora/Nikhil TiwariFor Respondent: Dr. Yogesh Kamat

Section 143(2)Section 143(3)Section 144C(13)Section 144C(5)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL "K" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER India Medtronic Private Limited (Successor to Covidien Healthcare India - Private Limited), 1241, 4th Floor, Solitaire Corporate Park, Building No. 12, Andheri-Ghatkopar Link Road, Andheri (East), Mumbai - 400093 [PAN: AABCT6021C] …………… Appellant Vs Deputy Commissioner of Income Tax – Range 10(1)(1), Mumbai, Room No. 209, 2nd Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 ……………. Respondent Appearances For the Appellant/Assessee : Shri Rajan Vora/Nikhil Tiwari For the Respondent/Dep…

Siemens Ltd, Mumbai vs. DCIT 8(2)(1), Mumbai

In the result, the appeal by the assessee is allowed

ITA 1954/MUM/2016[2011-12]Status: DisposedITAT Mumbai12 Dec 2022AY 2011-12

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Ms. Vatsalaa Jha

Section 143(3)Section 144C(13)Section 92C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER IT(TP)A no.1954/Mum./2016 (Assessment Year : 2011–12) Siemens Limited (Successor in Interest to Siemens VAI Metals Technologies Pvt. Ltd.) Building no.1, 3rd Floor, Behind Lift ……………. Appellant 130, Pandurang Budhkar Marg Worli, Mumbai 400 018 PAN – AABCV8348L v/s Dy. Commissioner of Income Tax …………….Respondent Circle–8(2)(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Ms. Vatsalaa Jha Date of Hearing – 14/09/2022 Date of Order – 12/12/2022 O R D E R PER…