Centrica India Offshore Pvt.Ltd. v. CIT

364 ITR 336High Court2014#1317 most cited

What is Centrica India Offshore Pvt.Ltd. v. CIT authority for?

Payments by an Indian company to an overseas entity for seconded employees constitute payment for services rendered, not mere reimbursement, when the Indian company lacks the power to terminate the secondee's original employment. Such payments are taxable as Fees for Technical Services and subject to TDS under Section 195.

87

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Centrica India Offshore Pvt.Ltd. v. CIT · 364 ITR 336 · Delhi High Court · seconded employees · expat employees · Fees for Technical Services · FTS · DTAA Article 12 · section 195 · reimbursement of salary · payment for services · section 40(a)(i)

Issues it is cited on

section 192(1)place of effective managementsection 203section 9(1)(ii)section 44dasection 44dsection 9(i)(vii)section 9(i)service pefees for included servicessection 192interest under section 201(1a)

Judgments citing Centrica India Offshore Pvt.Ltd. v. CIT

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…r any of its employees. Viewed from this prospective, there is no doubt that the requirements make available Clause also stand satisfied. The Ld. DR relied upon the decision of the Hon’ble Delhi High Court in case of Centrica India Off Shore Vs. CIT(A) (2014) 364 ITR 336. The Ld. DR also relied the decision of the AAR in the case of Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418. The Ld. DR further submitted that the cases/decisions relied upon by the assessee are distinguishable on facts and are delivered in the contest of make available provision and hence have not reliefs to the present case, sin…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…r any of its employees. Viewed from this prospective, there is no doubt that the requirements make available Clause also stand satisfied. The Ld. DR relied upon the decision of the Hon’ble Delhi High Court in case of Centrica India Off Shore Vs. CIT(A) (2014) 364 ITR 336. The Ld. DR also relied the decision of the AAR in the case of Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418. The Ld. DR further submitted that the cases/decisions relied upon by the assessee are distinguishable on facts and are delivered in the contest of make available provision and hence have not reliefs to the present case, sin…

M/S. Poddar Pigments Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 5259/DEL/2016[2013-14]Status: DisposedITAT Delhi14 Jun 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Surender Pal, Senior DR
Section 195Section 40

…passed by the ld. CIT (A) and decision rendered by Hon’ble Supreme Court in case cited as GVK Industries Ltd. vs. ITO 371 ITR 453, Director of Income-tax vs. Rio Tinto Technical Services (2012) 17 taxmann.com 70 (Delhi) and Centrica India Offshore (P.) Ltd. 364 ITR 336 (Delhi). 6. Undisputedly, assessee being engaged in manufacturing of master batches and engineering plastic compounds made payment of Rs.11,77,391 and Rs.10,16,330/- to Dr. Werner Stibal and Hans Peter Meyer respectively, both scientists and non-resident Indians, 4 ITA No.5259/Del./2016 residing in Switzerland. It is also not in dispute that…

Canon India Pvt. Ltd., Gurgaon vs. ACIT, Circle- 5(2), New Delhi

In the result appeal for A

ITA 6742/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Feb 2019AY 2013-14

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2012-13 & A.Y. 2013-14 Canon India Pvt.Ltd. Acit, Circle 5(2) 7Th Floor, Tower B Vs. New Delhi Building No.5 Dlf Epitome Dlf Phase Iii Gurgaon

Section 143(3)Section 144CSection 92B

…e to tax, both under section 9 (1) (vii) of the Act, as well as Article 12 (4) of India Japan DTAA. Ld.AR submitted that DRP while opining so, relied upon observations of Hon’ble Delhi High Court in case of Centrica India offshore Pvt.Ltd., reported in (2014) 364 ITR 336. He submitted that DRP further held assessee to be in default for non-deduction of TDS under section 195 of the Act on such reimbursements, and consequently made disallowance under section 40 (a) (i) of the Act. ITA 1672/Del/2017 AY 2012-13 ITA 6742/Del/17 AY 2013-14 Canon India P.Ltd. vs. ACIT 19. Ld.AR thereafter, took us through paper book an…

Canon India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result appeal for A

ITA 1672/DEL/2017[2012-13]Status: DisposedITAT Delhi11 Feb 2019AY 2012-13

Bench: Shri R.K.Panda & Smt. Beena A Pillaia.Y. 2012-13 & A.Y. 2013-14 Canon India Pvt.Ltd. Acit, Circle 5(2) 7Th Floor, Tower B Vs. New Delhi Building No.5 Dlf Epitome Dlf Phase Iii Gurgaon

Section 143(3)Section 144CSection 92B

…e to tax, both under section 9 (1) (vii) of the Act, as well as Article 12 (4) of India Japan DTAA. Ld.AR submitted that DRP while opining so, relied upon observations of Hon’ble Delhi High Court in case of Centrica India offshore Pvt.Ltd., reported in (2014) 364 ITR 336. He submitted that DRP further held assessee to be in default for non-deduction of TDS under section 195 of the Act on such reimbursements, and consequently made disallowance under section 40 (a) (i) of the Act. ITA 1672/Del/2017 AY 2012-13 ITA 6742/Del/17 AY 2013-14 Canon India P.Ltd. vs. ACIT 19. Ld.AR thereafter, took us through paper book an…

M/S. Concentrix Daksh Services India Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result, the appeals of the assessee are partly allowed and the appeal of the department is dismissed

ITA 1560/DEL/2016[2011-12]Status: DisposedITAT Delhi04 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. Sudhanshu Srivastavaita No. 2096/Del/2015 : Asstt. Year : 2010-11 M/S Concentrix Daksh Services India Vs Deputy Commissioner Of Pvt. Ltd., (Erstwhile Known As Ibm Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4Th Floor, Tower-B, Building No. 8, Cyber City, Dlf, Phase-Ii, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aabcd4187D

For Appellant: Sh. G. C. Srivastava, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. N. S. Saini, Accountant Member And Sh. Sudhanshu Srivastava, Judicial Member ITA No. 2096/Del/2015 : Asstt. Year : 2010-11 M/s Concentrix Daksh Services India Vs Deputy Commissioner of Pvt. Ltd., (Erstwhile known as IBM Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4th Floor, Tower-B, Building No. 8, Cyber City, DLF, Phase-II, Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. AABCD4187D ITA No. 2495/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Vs M/s Concentrix Daksh Services India Income Ta…

DCIT, New Delhi vs. M/S. Concentrix Daksh Services India Pvt Ltd., Gurgaon

In the result, the appeals of the assessee are partly allowed and the appeal of the department is dismissed

ITA 2495/DEL/2015[2010-11]Status: DisposedITAT Delhi04 Feb 2019AY 2010-11

Bench: Sh. N. S. Saini & Sh. Sudhanshu Srivastavaita No. 2096/Del/2015 : Asstt. Year : 2010-11 M/S Concentrix Daksh Services India Vs Deputy Commissioner Of Pvt. Ltd., (Erstwhile Known As Ibm Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4Th Floor, Tower-B, Building No. 8, Cyber City, Dlf, Phase-Ii, Gurgaon, Haryana (Appellant) (Respondent) Pan No. Aabcd4187D

For Appellant: Sh. G. C. Srivastava, AdvFor Respondent: Sh. Sanjay I. Bara, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘I-1’, NEW DELHI Before Sh. N. S. Saini, Accountant Member And Sh. Sudhanshu Srivastava, Judicial Member ITA No. 2096/Del/2015 : Asstt. Year : 2010-11 M/s Concentrix Daksh Services India Vs Deputy Commissioner of Pvt. Ltd., (Erstwhile known as IBM Income Tax, Circle-4(1), Daksh Business Process Services Pvt. New Delhi Ltd.), 4th Floor, Tower-B, Building No. 8, Cyber City, DLF, Phase-II, Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. AABCD4187D ITA No. 2495/Del/2015 : Asstt. Year : 2010-11 Deputy Commissioner of Vs M/s Concentrix Daksh Services India Income Ta…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Samsung Electronics Company Ltd., Gurgaon vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

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

ITA 5760/DEL/2018[2015-16]Status: DisposedITAT Delhi14 Dec 2018AY 2015-16

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 115A(1)(b)Section 143(3)Section 234ASection 234BSection 271(1)(c)

…olding that the presence of expatriate employees of SIEL constituted fixed place PE of the Appellant in India. 3. That the AO and DRP erred in not appreciating that the decision of the Hon’ble Delhi High Court in Centrica India Offshore (P) Ltd. v. CIT [2014] 364 ITR 336 (Del) had no application in the facts of the present case. 4. That on the facts and circumstances of the case and in law, the DRP, having noticed the decision of the Hon’ble Tribunal in the Appellant’s own case for A.Ys 2004-05 to 2009-10, 2011-12, 2012-13 and 2014-15, wherein it has been held that the Appellant has no PE in India, in any form, e…

Samsung Electronics Company Ltd., Gurgaon vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

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

ITA 5759/DEL/2018[2013-14]Status: DisposedITAT Delhi14 Dec 2018AY 2013-14

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 115A(1)(b)Section 143(3)Section 234ASection 234BSection 271(1)(c)

…olding that the presence of expatriate employees of SIEL constituted fixed place PE of the Appellant in India. 3. That the AO and DRP erred in not appreciating that the decision of the Hon’ble Delhi High Court in Centrica India Offshore (P) Ltd. v. CIT [2014] 364 ITR 336 (Del) had no application in the facts of the present case. 4. That on the facts and circumstances of the case and in law, the DRP, having noticed the decision of the Hon’ble Tribunal in the Appellant’s own case for A.Ys 2004-05 to 2009-10, 2011-12, 2012-13 and 2014-15, wherein it has been held that the Appellant has no PE in India, in any form, e…

DCIT, Gurgaon vs. M/S. Dlf Projects Ltd., Gurgaon

Appeal stands dismissed

ITA 5178/DEL/2014[2009-10]Status: DisposedITAT Delhi27 Nov 2018AY 2009-10

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2009-10 Dcit, Dlf Projects Ltd. Circle 1(1), (Formerly Dt Projects Ltd.), Vs Gurgaon. 3Rd Floor, Shopping Mall, Arjun Nagar, Dlf City, Phase-I, Gurgaon. (Pan: Aaccd3093R) (Appellant) (Respondent)

For Appellant: Shri Surender Pal, Sr. DRFor Respondent: S/Shri R.S. Singhvi, Satyejeet, CAs
Section 192Section 195Section 40

…argued that respondent/assessee was liable to deduct TDS on the entire amount of manpower supply charges paid to LOR, Cyprus. Relying on the judgment of the Hon’ble Delhi High Court in the case of Centrica India Offshore P. Ltd. vs. CIT reported in [2014] 364 ITR 336 (Delhi), it was contended that the amount reimbursed to LOR, Cyprus was in the nature of Fee for Technical Services (FTS) and as such the assessee was required to deduct TDS on entire amount. Reliance was also placed on decision of the Authority for Advance Rulings (AAR) in the case of Verizon Data Services India P. Ltd. and AT & S India P. Ltd…

M/S at&T Communication Services (India)P.Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 354/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Oct 2018AY 2012-13

Bench: Shri N.K. Billaiya & Ms Suchitra Kambleassessment Year 2012-13 Assessment Year: 2011-12 At & T Communication Services Vs. Dcit, (India) P. Ltd., Circle-3(2), Vatika Triangle, 3Rd Floor, New Delhi. Sushant Lok-1, Block-A, Gurgaon. Pan: Aacca8033E (Appellant) (Respondent) Assessee By : Shri Kanchun Kaushal, Ar & Ms Chinu Bhasin, Ca Revenue By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing : 25.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N.K. Billaiya, Am: These Are Separate Appeals By The Assessee Preferred Against Two Separate Assessment Orders Dated 20.12.2016 & 29.01.2016 Framed U/S 143(3) R.W. Section 144C(13) Of The Act Pertaining To Assessment Years 2012-13 & 2011-12

For Appellant: Shri Kanchun Kaushal, AR &For Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)Section 144C(13)

…utes Fees for Included Services (FIS)/Fee for Technical Services (FTS) in terms of Indo-US DTAA as well as u/s 9(1)(vii) of the Act and relied upon the decision of the Hon'ble High Court of Delhi in the case of Centrica India Offshore Pvt. Ltd. vs. CIT (2014) 364 ITR 336 (Del). The action of the Assessing Officer was confirmed by the DRP. 29. Before us, the counsel for the assessee vehemently stated that provisions of section 192 of the Act are applicable on the impugned transaction and the Assessing Officer has wrongly applied the provisions of section 195 of the Act. It is the say of the counsel that employees…

At&T Communication Services India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 1653/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2018AY 2011-12

Bench: Shri N.K. Billaiya & Ms Suchitra Kambleassessment Year 2012-13 Assessment Year: 2011-12 At & T Communication Services Vs. Dcit, (India) P. Ltd., Circle-3(2), Vatika Triangle, 3Rd Floor, New Delhi. Sushant Lok-1, Block-A, Gurgaon. Pan: Aacca8033E (Appellant) (Respondent) Assessee By : Shri Kanchun Kaushal, Ar & Ms Chinu Bhasin, Ca Revenue By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing : 25.10.2018 Date Of Pronouncement : 31.10.2018 Order Per N.K. Billaiya, Am: These Are Separate Appeals By The Assessee Preferred Against Two Separate Assessment Orders Dated 20.12.2016 & 29.01.2016 Framed U/S 143(3) R.W. Section 144C(13) Of The Act Pertaining To Assessment Years 2012-13 & 2011-12

For Appellant: Shri Kanchun Kaushal, AR &For Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)Section 144C(13)

…utes Fees for Included Services (FIS)/Fee for Technical Services (FTS) in terms of Indo-US DTAA as well as u/s 9(1)(vii) of the Act and relied upon the decision of the Hon'ble High Court of Delhi in the case of Centrica India Offshore Pvt. Ltd. vs. CIT (2014) 364 ITR 336 (Del). The action of the Assessing Officer was confirmed by the DRP. 29. Before us, the counsel for the assessee vehemently stated that provisions of section 192 of the Act are applicable on the impugned transaction and the Assessing Officer has wrongly applied the provisions of section 195 of the Act. It is the say of the counsel that employees…

Mr. Daikin Air-Conditioning Indai Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of the assessee deserves to be partly allowed as indicated above

ITA 161/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Aug 2018AY 2011-12

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

Section 144C(11)Section 192Section 234BSection 37(1)Section 40Section 92C

…In the Income-Tax Appellate Tribunal, Delhi Bench ‘I-1’, New Delhi Before : Shri Bhavnesh Saini, Judicial Member And Shri L.P. Sahu, Accountant Member ITA No. 161/Del./2016 Assessment Year: 2011-12 Daikin Air-Conditioning India Pvt. Ltd., vs. DCIT, Circle 7(1), 12th Floor, Building No. 9, Tower-A, New Delhi. DLF Cyber City, DLF Phase-III, Gurgaon. PAN- AABCD0971F. (Appellant) (Respondent) Appellant by Sh. Vishal Kalra, Advocate & Sh. Ankit Sahni, Advocate Respondent by Sh. Sanjay-I- Bara, CIT/DR Date of Hearing 30.07.2018 Date of Pronouncement 06.08.2018 ORDER Per L.P. Sahu, A.M.: This appeal by the asses…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…rongly relied upon the ratio in the judgment 55 I.T.As. No.1963 & 1964/DEL/2001 of Hon'ble Supreme Court in the case of DIT vs. Morgan Stanley & Co. Inc. (2007) 292 ITR 416 and Delhi High Court judgment in Centrica India Offshore vs. CIT, reported in (2014) 364 ITR 336 (Del). 30. The Installation Contracts immediately after the incorporation of Indian Company has also been signed by same person, Mr. Hannu Karavitra. Not only that, whenever the assessee’s employee use to come, then the NIPL was providing infrastructure facilities like telephone, fax, vehicles, etc., to the assessee’s employee by the Indian comp…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…rongly relied upon the ratio in the judgment 55 I.T.As. No.1963 & 1964/DEL/2001 of Hon'ble Supreme Court in the case of DIT vs. Morgan Stanley & Co. Inc. (2007) 292 ITR 416 and Delhi High Court judgment in Centrica India Offshore vs. CIT, reported in (2014) 364 ITR 336 (Del). 30. The Installation Contracts immediately after the incorporation of Indian Company has also been signed by same person, Mr. Hannu Karavitra. Not only that, whenever the assessee’s employee use to come, then the NIPL was providing infrastructure facilities like telephone, fax, vehicles, etc., to the assessee’s employee by the Indian comp…

Johnson Matthey Public Ltd. Company, Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 1143/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Dec 2017AY 2011-12

Bench: Shri G.D.Agrawal, Hon’Ble & Shri K.N. Chary

Section 143(3)Section 144C(13)Section 234BSection 271(1)(C)Section 9(1)(vii)

…ey International Incorporated v. Deputy Director of Income-tax, (IT) (4)(1) [2015] 53 Taxmann.com 457 (Mum. Trib), which has duly considered the case of DIT(A) v. Morgan Stanley & Co. [2007] 292 ITR 416 (SC) and Centrica India Offshore (P.) Ltd. v. CIT [2014] 364 ITR 336 (Delhi HC). 26. While enumerating the services performed by the said seconded employee as mentioned in Page No.118 of the Paper Book, Ld.AR submitted that the nature of such activities make it evident that the MD was working as an employee of the Indian subsidiary, managing and overseeing the overall operations, as expected from the role of a MD…