CESC Ltd. v. DOT

80 TTJ 806Income Tax Appellate Tribunal#11845 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2021.

Issues it is cited on

section 9(2)section 9(1)(vii)(b)interest under section 234cfees for included servicesddtassistant directorsection 9(1)(vi)section 9(1)(vii)computer softwaresection 234cenduring benefitinterest under section 234b

Judgments citing CESC Ltd. v. DOT

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 634/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5815/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1008/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Nov 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1731/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

M/S. GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 458/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 429/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5544/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…even after the rendering of the. services has come to an end. A transmission of the technical knowledge, experience,. skills, etc. from the person rendering the services to the person utilizing the same is contemplated by the article'). • CESC Ltd. V. DOT (80 TTJ 806) (Calcutta 11 AT) "In our considered view, in order to be covered by the provisions of art. 13(4)(c) of the India UK DTAA, not only the services should be of technical in nature but such as to result in making the technology available to the person receiving the technical services, We also agree that merely because the provision of the. service m…

ROHDA SPECIALTIY CHEMICALS INDIA LTD,MUMBAI vs. ADDL CIT CIR 6(1), MUMBAI

Appeal stands dismissed for want of substantial question of law

ITA 830/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…Raymond Ltd. V. DCIT 86 lTD 791 (Mumbai) Wherein the Hon'ble Tribunal held that the services rendered abroad by overseas lead managers in connection managerial GDR issue did not "make available" the services to the person receiving it.  In CESC Ltd. v. DCIT 80 TTJ 806 (Cal) (TM), the Hon'ble Tribunal held that the services rendered abroad for opining and reviewing the project details did not "Make available" services to the person receiving it. Hence, the technical services fee paid to RAP by AWCI is not FTS under Article 12 of the said Treaty.” 30. In the course of assessment proceedings, the Assessee did not…

DCIT 7(2), MUMBAI vs. ALBRIGHT & WILSON CHEMICALS INDIA LTD, MUMBAI

Appeal stands dismissed for want of substantial question of law

ITA 622/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…Raymond Ltd. V. DCIT 86 lTD 791 (Mumbai) Wherein the Hon'ble Tribunal held that the services rendered abroad by overseas lead managers in connection managerial GDR issue did not "make available" the services to the person receiving it.  In CESC Ltd. v. DCIT 80 TTJ 806 (Cal) (TM), the Hon'ble Tribunal held that the services rendered abroad for opining and reviewing the project details did not "Make available" services to the person receiving it. Hence, the technical services fee paid to RAP by AWCI is not FTS under Article 12 of the said Treaty.” 30. In the course of assessment proceedings, the Assessee did not…

CESC Ltd. v. DOT (80 TTJ 806) — Cited in 9 Judgments | BharatTax