Brakes India Ltd. v. DCIT (LTU) (266/Mds/2012) (Chennai)

125 ITD 196Income Tax Appellate Tribunal#5655 most cited

What is Brakes India Ltd. v. DCIT (LTU) (266/Mds/2012) (Chennai) authority for?

Income from services rendered outside India by a non-resident is not taxable in India if there is no permanent establishment, and Section 9(1)(vii) and Section 195 do not apply.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

Brakes India Ltd. v. DCIT · Section 9(1)(vii) · Section 195 · permanent establishment · technical or managerial services · services rendered outside India · business connection · non-resident income

Issues it is cited on

section 2(29ba)section 2(29)r&d expenditureweighted deductionsection 35(2ab)section 80icbusiness connectionsection 9(1)(vii)computer softwaresection 40(a)(i)section 260apermanent establishment

Judgments citing Brakes India Ltd. v. DCIT (LTU) (266/Mds/2012) (Chennai)

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3044/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation :-22-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 of the assessee and the document placed…

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 3043/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation :-22-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 of the assessee and the document placed…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2902/CHNY/2019[2016-17]Status: DisposedITAT Chennai02 Dec 2022AY 2016-17

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation :-22-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 of the assessee and the document placed…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals filed by the assessee for both the assessment years are treated as partly allowed for statistical purposes and the appeals filed by the revenue for both the assessment years ...

ITA 2901/CHNY/2019[2015-16]Status: DisposedITAT Chennai02 Dec 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2901 & 2902/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Turbo Energy Private Limited, Deputy Commissioner Of 67 Chamiers Road, V. Income Tax, Raja Annamalaipuram, Large Tax Payer Unit -1, Chennai – 600 028. Chennai – 600 034 [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 3043 & 3044/Chny/2019 िनधा"रण वष" / Assessment Years: 2015-16 & 2016-17 Assistant Commissioner Of Turbo Energy Private Limited, Income Tax, V. 67 Chamiers Road, Large Tax Payer Unit -2, Raja Annamalaipuram, Chennai – 600 034 Chennai – 600 028. [Pan: Aaact-2916-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. R. Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. R. Bhoopathi, Addl. Cit सुनवाई क" तारीख/Date Of Hearing : 24.11.2022 घोषणा क" तारीख/Date Of Pronouncement : 02.12.2022 आदेश /O R D E R Per G. Manjunatha:

For Appellant: Shri. R. Vijayaraghavan, AdvocateFor Respondent: Shri. R. Bhoopathi, Addl. CIT
Section 2(29)(BA)Section 35Section 40Section 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation :-22-: ITA. No:2901, 2902 ,3043 & 3044/Chny/2019 of the assessee and the document placed…

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals of the assessee in ITA Nos

ITA 313/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals of the assessee in ITA Nos

ITA 312/CHNY/2018[2013-14]Status: DisposedITAT Chennai21 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals of the assessee in ITA Nos

ITA 311/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Nov 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

DCIT, Ltu(Appeal)-1, Chennai vs. Turbo Energy Pvt. Ltd., Chennai

In the result, appeals of the assessee in ITA Nos

ITA 310/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Nov 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals of the assessee in ITA Nos

ITA 193/CHNY/2018[2014-15]Status: DisposedITAT Chennai21 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals of the assessee in ITA Nos

ITA 192/CHNY/2018[2013-14]Status: DisposedITAT Chennai21 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals of the assessee in ITA Nos

ITA 191/CHNY/2018[2012-13]Status: DisposedITAT Chennai21 Nov 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

Turbo Energy Pvt. Ltd., Chennai vs. DCIT, Ltu(Appeal)-1, Chennai

In the result, appeals of the assessee in ITA Nos

ITA 190/CHNY/2018[2011-12]Status: DisposedITAT Chennai21 Nov 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri AR.V. Sreenivasan, JCIT
Section 10BSection 14ASection 2Section 35Section 40Section 43BSection 80I

…ce the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions:  Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai)  Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang)  G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) ITA No.190-193 & 310 - 313/Chny/2018 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the C…

Fractal Analytics P.Ltd, Mumbai vs. DCIT 8(1), Mumbai

ITA 3511/MUM/2015[2008-09]Status: DisposedITAT Mumbai01 Mar 2018AY 2008-09
For Appellant: S/Shri Neeraj Sheth/Prashant Maheshwari & Ms.Kirti DadlaniFor Respondent: Shri M.V. Rajguru-Sr.DR
Section 143(3)Section 148Section 254(1)Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"" सव"ी राजे"", लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई ,"याियक सद"य "याियक सद"य सव"ी सव"ी राजे"" राजे"" लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक सद"य "याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3511/Mum/2015,िनधा"रण व आयकर अपील सं आयकर अपील सं िनधा"रण व िनधा"रण वष"ष"ष"ष" /Assessment Year: 2008-09 िनधा"रण व Fra…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 317/CHNY/2014[2009-2010]Status: DisposedITAT Chennai03 May 2017AY 2009-2010

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 316/CHNY/2014[2008-2009]Status: DisposedITAT Chennai03 May 2017AY 2008-2009

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 205/CHNY/2014[2009-10]Status: DisposedITAT Chennai03 May 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 204/CHNY/2014[2008-09]Status: DisposedITAT Chennai03 May 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

DCIT, Chennai vs. M/S. Turbo Energey Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 203/CHNY/2014[2006-07]Status: DisposedITAT Chennai03 May 2017AY 2006-07

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

DCIT, Chennai vs. Turbo Energy Limited, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 629/CHNY/2013[2007-08]Status: DisposedITAT Chennai03 May 2017AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

Turbo Energy Limited, Chennai vs. DCIT, Chennai

In the result, the appeals of the assessee are partly allowed and the

ITA 351/CHNY/2013[2007-2008]Status: DisposedITAT Chennai03 May 2017AY 2007-2008

Bench: Shri N.R.S. Ganesan & Shri D.S.Sunder Singhआयकर अपील सं./Ita No.351/Mds/2013 & Ita Nos.316 & 317/Mds/2014 िनधा"रण वष" /Assessment Year: 2007-08 & Ays 2008-09 & 2009-10

Section 10BSection 10B(8)Section 80I

…e the assessee has no permanent establishment, the application of Sec.9(1)(vii) and Sec.195 has no application. The assessee also relied on the following decisions: • Brakes India Ltd. V. DCIT (LTU) (266/Mds/2012) (Chennai) • Sun Micro Systems India (P) Ltd (125 ITD 196) (Bang) • G.E. Technology Centre Pvt. Ltd., Vs. CIT (327 ITR 456) 8.2 We heard the rival submissions and perused the material placed on record. The assessee has produced the copy of the agreement before the Ld.CIT(A). The Ld.CIT(A) examined the Explanation of the assessee and the document placed before the CIT and concluded that the services r…

Brakes India Ltd. v. DCIT (LTU) (266/Mds/2012) (Chennai) (125 ITD 196) — Cited in 20 Judgments | BharatTax