Bovis Lend Lease (india) Pvt. Ltd. v. ITO

127 TTJ 25Income Tax Appellate Tribunal2010#22304 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2023.

Judgments citing Bovis Lend Lease (india) Pvt. Ltd. v. ITO

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

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

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…iture is not taxable as there is no profit element involved in it. Assessing Officer by analyzing the definition of FTS u/s. 9(1)(vii) and Article 12 of India– USA Tax Treaty and also by relying on the case of Bovis Lend Lease (india) Pvt. Ltd., v. ITO [2010] 127 TTJ 25 (Bangalore), CSC Technology Singapore Pte. Singapore v. ADIT (ITAT Delhi and Ashok Leyland Ltd., v. DCIT [2008] 119 TTJ 416 (Chennai) and held that the amount of ₹.7,18,00,340/- (₹.11,74,88,824 – ₹.4,56,88,485/-) should be considered as FTS under Section 9(1)(vii) and Article 12 of the tax treaty and distinguished the submissions made by the asses…

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

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

ITA 932/MUM/2019[2013-14]Status: DisposedITAT Mumbai15 Dec 2021AY 2013-14

Bench: Shri Pramod Kumar () & Shri Saktijit Dey () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy Commissioner 503 & 504, 5Th Floor, B Wing Vs. Of Income Tax (Tds)-2(2), Hiranandani Fulcrum, Sahar Road, 717, Smt. K.G. Mittal Ayurvedic Andheri East, Hospital Bldg., Charni Road, (W), Mumbai-400 099. Mumbai-400 002. Pan No. Aalcs 9822 Q Appellant Respondent Assessee By : Mr. Pb Andhyarujina, Ar Revenue By : Mr. Sunil Umap, Dr Date Of Hearing : 17/09/2021 Date Of Pronouncement : 15/12/2021

For Appellant: Mr. PB Andhyarujina, ARFor Respondent: Mr. Sunil Umap, DR

Section 133Section 194CSection 201(1)

…he nature of payment made towards works contract so as to fall within the provision of section 194C of the Act. For the sake of completeness, we must observe, on careful examination, we have found that the decision in case of Bovis Lend Lease (I) P Ltd vs ITO 127 TTJ 25 (Bang – Trib) has been rendered in completely different set of facts and circumstances, hence, would not apply to present assessee’s case. In the Sodexo SVC India payment made to the affiliates. 15. Resultantly, demand raised under section 201(1) and 201(1A) are deleted. The grounds raised by the assessee are allowed. 16. In the result, the appe…

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 933/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Oct 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

For Appellant: Mr. F.B. AndhyarujinaFor Respondent: Mr. B.B. Rajendra Prasad, CIT-DR

Section 133ASection 194CSection 201Section 201(1)Section 7

…appellant to its affiliates are ‘reimbursement’ or not. The appellant claims it as reimbursements, whereas the revenue disputes it. Therefore, it would be pertinent to examine below the co-ordinates of ‘reimbursements’. In Bovis Lend Lease (I) P. Ltd. v. ITO 127 TTJ 25 (Bang-Trib), it is observed that the following parameters are essential for a payment to be regarded as reimbursement:  The actual liability to pay should be of the person who reimburses the money to the original payer. Sodexo SVC India Pvt. Ltd.  The liability should be clearly determined, it should not be an approximate or varying amount.  T…