Burt Hill Designs (P) Ltd. v. DDIT(IT)

79 Taxmann.com 459Reported decision2017#3721 most cited

What is Burt Hill Designs (P) Ltd. v. DDIT(IT) authority for?

Tax is not required to be deducted at source on reimbursement of salary to seconded employees and on deputation expenses to foreign AEs, provided tax has already been deducted at source under section 192.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Also referred to as

Burt Hill Designs · DDIT · section 192 · reimbursement of salary · seconded employees · deputation expenses · foreign AE · TDS not applicable

Sections most often in play

Section 195Section 201(1)Section 201(1A)Section 40(a)(i)Section 9(1)(vii)

Issues it is cited on

section 192(1)section 203place of effective managementsection 9(1)(ii)section 44dasection 44dservice pefees for included servicessection 237interest under section 201(1a)section 192permanent account number

Judgments citing Burt Hill Designs (P) Ltd. v. DDIT(IT)

DEPUTY COMMISSIONER INCOME TAX, CIRCLE-3(1)(1), BENGLAURU, BENGALURU vs. GOLDMAN SACHS SERVICES PVT LTD, BENGALURU

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

ITA 1242/BANG/2024[2013-14]Status: DisposedITAT Bangalore06 Aug 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Sharat Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 195Section 201(1)Section 40Section 9(1)(vii)

…ITA Nos.1241 & 1242/Bang/2024 M/s. Goldman Sachs Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1241 & 1242/Bang/2024 Assessment Year: 2011-12 & 2013-14 M/s. Goldman Sachs Services Pvt. Ltd. Helios Business Park DCIT 150 Outer Ring Road Circle-3(1)(1) Vs. Kadubeesanahalli Bangalore Bangalore 560 103 Karnataka PAN No.AACCG2435N APPELLANT RESPONDENT Assessee by : Sri Sharat Rao, A.R. Revenue by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement :…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1)(1), BENGALURU vs. GOLDMAN SACHS SERVICES PVT. LTD, BENGALURU

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

ITA 1241/BANG/2024[2011-12]Status: DisposedITAT Bangalore06 Aug 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Sri Sharat Rao, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 195Section 201(1)Section 40Section 9(1)(vii)

…ITA Nos.1241 & 1242/Bang/2024 M/s. Goldman Sachs Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1241 & 1242/Bang/2024 Assessment Year: 2011-12 & 2013-14 M/s. Goldman Sachs Services Pvt. Ltd. Helios Business Park DCIT 150 Outer Ring Road Circle-3(1)(1) Vs. Kadubeesanahalli Bangalore Bangalore 560 103 Karnataka PAN No.AACCG2435N APPELLANT RESPONDENT Assessee by : Sri Sharat Rao, A.R. Revenue by : Ms. Neera Malhotra, D.R. Date of Hearing : 06.08.2024 Date of Pronouncement :…

DY CIT 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT LTD., MUMBAI

In the result, the appeal of the revenue is dismissed and the Cross

ITA 6997/MUM/2019[2016-17]Status: DisposedITAT Mumbai29 Dec 2023AY 2016-17

Bench: Shri Vikas Awasthy&F Shri Amarjit Singhdy. Commissioner Of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3Rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaace2175M Appellant .. Respondent

For Appellant: Niraj ShethFor Respondent: Ajay Kumar Sharma
Section 143(2)Section 143(3)Section 195Section 40

…P a g e | 1 ITA No.6997/Mum/2019 & C.O. 57/Mum/2021 Dy.CIT-11(3)(1) Vs. Total Oil India Pvt. Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &F SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Dy. Commissioner of Vs. Total Oil India Pvt. Ltd. Income Tax-11(3)(1) 3rd Floor, The Leela Room No. 204, Aayakar Galleria, Bhavan, M.K.Road, Andheri (E) Marine Lines Mumbai 400 059 Mumbai – 400 020 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACE2175M Appellant .. Respondent C.O No.57/Mum/2021 (A.Y. 2016-17) Total Oil India Pvt. Ltd. Vs. Dy. Commissioner of 3rd Floor, The Leel…

DCIT, CIRCLE-3(3)(1), MUMBAI vs. M/S. TOTAL ENERGIES MARKETING INDIA P LTD (FORMERLY KNOWN AS M/S. TOTAL OIL INDIA P LTD, MUMBAI

ITA 97/MUM/2023[2017-18]Status: DisposedITAT Mumbai03 Nov 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R
Section 115Section 143(3)Section 40

…0/MUM/2015 for assessment year 2010-11 where the Coordinate Bench has dealt with the issue in paragraphs 15 & 16 and deleted the addition. The Coordinate Bench for that year has relied upon the decision in the case of Burt Hill Design Pvt. Ltd. vs. DDIT (IT), 79 Taxmann.com 459. The Learned CIT-A has followed the decision of the Coordinate Bench in deleting the disallowance. Therefore, we do not find any Page 7 of 11 infirmity in the order of the Learned CIT-A. Accordingly, ground No.2 of the appeal of the Assessing Officer is dismissed, holding that no tax is required to be deducted on reimbursement of salary t…

DCIT, CIRCLE-3(3)(1), MUMBAI vs. M/S. TOTAL ENERGIES MARKETING INDIA P LTD. (FORMERLY KNOWN AS M/S. TOTAL OIL INDIA P LTD.), MUMBAI

ITA 96/MUM/2023[2018-19]Status: DisposedITAT Mumbai03 Nov 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Ketan VedFor Respondent: Shri Biswanath Das, D.R
Section 115Section 143(3)Section 40

…0/MUM/2015 for assessment year 2010-11 where the Coordinate Bench has dealt with the issue in paragraphs 15 & 16 and deleted the addition. The Coordinate Bench for that year has relied upon the decision in the case of Burt Hill Design Pvt. Ltd. vs. DDIT (IT), 79 Taxmann.com 459. The Learned CIT-A has followed the decision of the Coordinate Bench in deleting the disallowance. Therefore, we do not find any Page 7 of 11 infirmity in the order of the Learned CIT-A. Accordingly, ground No.2 of the appeal of the Assessing Officer is dismissed, holding that no tax is required to be deducted on reimbursement of salary t…

OWENS CORNING INSULATING SYSTEMS CANADA LP,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

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

ITA 461/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Mar 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Bhalla a/wFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234Section 234BSection 254Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.461/Mum./2022 (Assessment Year : 2013–14) Owens Corning Insulating Systems Canada LP C/o Owens Corning (India) Pvt. Ltd. ……………. Appellant 7th Floor, Alpha Building, Hiranandani Gardens Powai, Mumbai 400 076 PAN – AADFO2598I v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation, Circle–3(2)(2), Mumbai Assessee by : Shri Sandeep Bhalla a/w Ms. Kirti Dadlani Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 02/03/2023 Date of Order –…

GOOGLE LLC (FORMERLY KNOWN AS GOOGLE INC.),CALIFORNIA vs. JOINT COMMISSIONER OF INCOME TAX (OSD) INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

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

ITA 167/BANG/2021[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 167/Bang/2021 - Ay : 2010-11) It(It)A No. 688/Bang/2022 - Ay : 2012-13)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(IT)A No. 167/Bang/2021 - AY : 2010-11) IT(IT)A No. 688/Bang/2022 - AY : 2012-13) M/s. Google LLC vs JCIT (OSD) (IT)/DCIT (IT) (formerly Google Inc.) Circle 1(1), Bangalore 1600, Amphitheatre Parkway BMTC Building, 80ft Road Mountain View 6th Block, Koramangala CA US 94043 Bangalore 560095 PAN – AADCG7673B (Appellant) (Respondent) Assessee by: Shri Percy Pardiwala, Sr. Advocate Shri Anmol Anand, Ms. Priya Tandon Mr. Mithal Reddy, Advocates Revenue by: Ms. Ne…

M/S. YOKOGAWA INDIA LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, LTU, CIRCLE-2, BANGALORE

In the result, the appeal of the assessee is partly allowed and the Stay Petition is dismissed

ITA 2608/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Feb 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2608/Bang/2019 and SP 60/Bang/2022 Assessment year : 2015-16 Yokogawa India Limited, Vs. The Assistant Commissioner Plot No.96, 3rd Cross, of Income Tax, LTU, Electronic City, Hosur Road, Circle 2, Bangalore – 560 100. Bangalore PAN: AAACY 0840P APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 14.02.2023 O R D E R Per Padmava…

M/S. BIESSE MANUFACTURING COMPANY PRIVATE LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

In the result, the appeal of the assessee is partly allowed

ITA 338/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri, Tata Krishna, AdvocateFor Respondent: Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234ASection 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.338/Bang/2021 Assessment year : 2016-17 Biesse Manufacturing Company Pvt. Ltd., Vs. The Assistant Commissioner of Survey No.32, No.469, Income Tax, Sondekoppa Road, Jakkasandra Village, Circle 1(1)(2), Nelamangala Taluk, Bengaluru. Bengaluru – 562 123. PAN: AACCB 7928D APPELLANT RESPONDENT Appellant by : Shri, Tata Krishna, Advocate Respondent by : Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 31.10…

M/S. AIRBUS GROUP INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)(1), BANGALORE

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

M/S KENNAMETAL INC ,UNITED STATES OF AMERICA vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) CIRCLE-1(2), BANGALORE

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 1658/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.R. Vasudevan &For Respondent: Shri Dilip, Standing Counsel for Dept
Section 143(3)

…ITA No.1658/Bang/2017 M/s. Kennametal Inc., USA Technology Way IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Kennametal Inc., USA C/o Kennametal India Ltd. Deputy Commissioner of 8/9th Mile Income-tax Tumkur Road (International Taxation) Vs. Nagasandra Circle-1(2) Bangalore 560 073. Bangalore PAN NO : AACCK6397B APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan & Shri Ankur Pai, A.R.s Respondent by : Shri Dilip, Standing Counsel for Dept. Date of Hearing : 13.07.2022 Date…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION,CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. GOLDMAN SACHS SERVICES PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE- 1(1), BANGALORE

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

DCIT- 11 (3)(1), MUMBAI vs. TOTAL OIL INDIA PVT. LTD., MUMBAI

In the result, appeal of the assessee is partly allowed as indicated above and appeal of the revenue is dismissed

ITA 361/MUM/2019[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Total Oil India Pvt. Ltd., V. Asst. Commissioner Of Income-Tax 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Andheri Kurla Road, Andheri (E) Aayakar Bhavan, M.K. Road Mumbai – 400 059 Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent) Dy. Commissioner Of Income-Tax V. M/S. Total Oil India Pvt. Ltd., 3Rd Floor, The Leela Galleria Circle – 11(3)(1) Room No. 204, 2Nd Floor Andheri Kurla Road, Andheri (E) Mumbai – 400 059 Aayakar Bhavan, M.K. Road Mumbai – 400 020 Pan: Aaace2175M (Appellant) (Respondent)

For Appellant: Shri Niraj ShethFor Respondent: Shri Amit Pratap Singh
Section 195Section 234DSection 244ASection 40Section 9(1)(vii)

…puted in India had already deducted tax at source u/s 192 of the Act. The provision of TDS is not applicable on reimbursement of deputation expenses to foreign AE. The CIT(A) has relied upon the decision in the case of Burt Hill Design (P) Ltd. Vs. DDIT (IT) (79 Taxmann.com 459). The facts are not distinguishable at this stage. No law contrary to the law relied by the Ld. Representative of the assessee has been produced before us. In view of the said circumstances, we are of the view that the CIT(A) has decided the matter of controversy judiciously and correctly which is not liable to be interfere with at this ap…

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Burt Hill Designs (P) Ltd. v. DDIT(IT) (79 Taxmann.com 459) — Cited in 32 Judgments | BharatTax