Capgemini SA v. Dy. CIT (International Taxation)

DCIT (It) 3(2)(1), Mumbai vs. Marubeni Corporation, Mumbai

In the result, the cross objection appeal is allowed

…ich we are in complete agreement, has also been adopted in a large number of cases and including in the context of the India UAE Double Taxation Avoidance Agreement. These cases include Capgemini SA v. Dy. CIT (International Taxation) [2016] 72 taxmann.com 58/160 ITD 13 (Mum. - Trib.), Dy. DIT v. J.P. Morgan Securities Asia (P.) Ltd. [2014] 42 taxmann.com 33/[2015] 152 ITD 553 (Mum. - Trib.), Dy. DIT v. BOC Group Ltd. [2015] 64 taxmann.com 386/[2016] 156 ITD 402 (Kol. - Trib.), Everest Industries Ltd. v. Jt. CIT [2018] 90 taxmann.com 330 (Mum. - Trib.), Soregam SA v. Dy. DIT (Int. Taxation) [2019] 101 taxmann.com…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee for A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & M/s. Renaissance Services Vs. Deputy Director of Income Tax BV (International Taxation)-2(1) / C/o. BMR & Associates LLP Deputy Director of Income Tax BMR House (International Taxation)- 36B, Dr. R.K Shirodkar Marg 4(1)(1) Parel, Mumbai – 400 012 Room No.1712, 17th Floor, Air India Building Nariman Point Mumbai – 400 021 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) Assessee by Shri Paras Savla & Shri Pratik Poddar Revenue by Shri Milind S. Chavan Date of Hearing 13/0…

Atos Information Technology Singapore Pte. Ltd., Mumbai vs. D.C.I.T. (International Taxation) Range - 1(1)(2), Mumbai

In the result, appeal is partly allowed

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan ()

…ceed the tax rate as prescribed under Article 2 of India -Singapore Tax Treaty. In support of such contention, the learned Counsel for the assessee has relied upon the following decisions:- 1. DIC Asia Pacific Pte Ltd vs ADIT 52 SOT 447 2. Capgeni SA vs DCIT 160 ITD 13 (Mum) 33. Admittedly, this issue has been raised for the first time before us. Further, in case, the assessing officer decides the issue of cost recharge pertaining to the salary paid to Mr. Thomas Boutard in favour of the assessee, the issue will become academic. Keeping in view the aforesaid facts, we restore this issue to the assessing officer…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

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

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

…at the of rate of tax provided in the tax treaty cannot be enhanced by including surcharge and education cess separately, is covered by an order of a coordinate bench of the Tribunal in the case of Capgemini SA vs. DCIT (Intl. Taxation)-2(10(1), Mumbai (2016) 160 ITD 13 (Mum). We thus, in terms of our aforesaid observations direct the A.O not to enhance the rate of tax provided in the tax treaty by including surcharge and education cess separately. The Ground of appeal No.7 is allowed.” 32. Considering the decision of Tribunal in assessee’s own case on identical ground of appeal for Assessment Year 2009-10 wher…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

…at the of rate of tax provided in the tax treaty cannot be enhanced by including surcharge and education cess separately, is covered by an order of a coordinate bench of the Tribunal in the case of Capgemini SA vs. DCIT (Intl. Taxation)-2(10(1), Mumbai (2016) 160 ITD 13 (Mum). We thus, in terms of our aforesaid observations direct the A.O not to enhance the rate of tax provided in the tax treaty by including surcharge and education cess separately. The Ground of appeal No.7 is allowed. 18. The appeal of the assessee is partly allowed in terms of our aforesaid observations. Order pronounced in the open court on 08…