CIT v. 003 Engineers

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

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

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

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

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)

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

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

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)

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

ACIT Cir 11(3)(1), Mumbai vs. Total Oil India P. Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

Asst CIT Range 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

Total Oil India P. Ltd, Mumbai vs. ACIT Cir 11(3)(1), Mumbai

In the result, appeals of the assessee are partly allowed as indicated above and appeals of the revenue are dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Ble

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2012) wherein it was held that salary recharge by F…

ACIT 11(3)(1), Mumbai vs. Total Oil India P.Ltd, Mumbai

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries ITA. Nos. 4135/M/2016 & 4300/M/2016 A.Y.2010-11 to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2…

Total Oil India P.Ltd, Mumbai vs. Addl CIT RG 8(3), Mumbai

Bench: Shri G. S. Pannu, Vp & Shri Amarjit Singh, Jm

…ndian Company exercising control and supervision over a seconded employee and bearing the salary cost should be considered as an economic employer and not liable to withhold tax on the reimbursement of the salary to the overseas company. CIT vs 003 Engineers (32 Taxmann.com 271)(Bom) wherein it has been that reimbursement to sister concerns for payment of salaries ITA. Nos. 4135/M/2016 & 4300/M/2016 A.Y.2010-11 to their employees as they were deputed to the respondent assessee on an actual basis is not liable to tax in India hence not subject to TDS. Aon Specialty Services Private Limited (ITA No. 1640/ Bang/ 2…

DCIT - 1(2), Mumbai vs. M/S Martin & Harris Laboratories Ltd., Mumbai

In the result, both the appeals filed by the revenue are dismissed

Bench: S/Shri B.R. Baskaran (Am) & Amit Shukla (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Amit Shukla (JM) I.T.A. No. 4493/Mum/2013 (Assessment Year 2008-09) I.T.A. No. 4494/Mum/2013 (Assessment Year 2009-10) DCIT 1(2) M/s. Martin & Harris Room No. 530 Vs. Laboratories Limited 5th Floor Apeejay Chambers Aayakar Bhavan Wallance Street M.K. Road Fort, Mumbai-400001. Mumbai-400 020. (Appellant) (Respondent) PAN No.AABCM0832A Assessee by Dr. K. Shivaram Department by Rajeshwari Motwani Date of Hearing 4.5.2016 Date of Pronouncement 25.5.2016 O R D E R Per B.R. Baskaran, AM :- Both the appeals filed by the r…

DCIT-1(2), Mumbai vs. M/S Martin & Harris Laboratories Ltd., Mumbai

In the result, both the appeals filed by the revenue are dismissed

Bench: S/Shri B.R. Baskaran (Am) & Amit Shukla (Jm)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” Bench, Mumbai Before S/Shri B.R. Baskaran (AM) & Amit Shukla (JM) I.T.A. No. 4493/Mum/2013 (Assessment Year 2008-09) I.T.A. No. 4494/Mum/2013 (Assessment Year 2009-10) DCIT 1(2) M/s. Martin & Harris Room No. 530 Vs. Laboratories Limited 5th Floor Apeejay Chambers Aayakar Bhavan Wallance Street M.K. Road Fort, Mumbai-400001. Mumbai-400 020. (Appellant) (Respondent) PAN No.AABCM0832A Assessee by Dr. K. Shivaram Department by Rajeshwari Motwani Date of Hearing 4.5.2016 Date of Pronouncement 25.5.2016 O R D E R Per B.R. Baskaran, AM :- Both the appeals filed by the r…

Johnson Controls (I) P. Ltd, Mumbai vs. DCIT 9(2), Mumbai

In the result, appeal of the assessee is partly allowed

Bench: Shri D. Karunakara Rao & Shri Pawan Singhi.T.A. No.8722/M/2010 (Assessment Year: 2006-2007) I.T.A. No.8855/M/2011 (Assessment Year: 2007-2008) फनाभ/ Johnson Controls (India) Dcit-8(2), Private Limited, Aayakar Bhavan, Vs. 501-502, Prime Corporate M.K. Road, Mumbai – 40020. Park, Near Itc Grand Maratha, Sahar Road, Andheri (E), Mumbai – 400 099. स्थामी रेखा सं./ Pan : Aaacj3132B (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant By : Shri Nishant Thakkar प्रत्मथी की ओय से/ Respondent By : Ms. Rupinder Brar, Dr सुनवाई की तायीख / Date Of Hearing : 26.10.2015 घोषणा की तायीख /Date Of Pronouncement : 31.12.2015 आदेश / O R D E R Per D. Karunakara Rao, Am: There Are Two Appeals Under Consideration. These Two Appeals Are Filed By The Assessee Involving The Ays 2006-07 & 2007-2008. Since, The Issues Raised In Both These Appeals Either Identical Or Inter-Connected, Therefore, For The Sake Of Convenience, They Are Clubbed, Heard Combinedly & Disposed Of In This Consolidated Order. Appeal Wise Adjudication Is Given In The Succeeding Paragraphs Of This Order. 2. This Appeal Filed By The Assessee On 14.12.2010 Against The Orders Of The Drp / Tpo / Ao. In This Appeal, Assessee Raised Four Grounds In Toto. 3. Ground No.1 Relates To The Transfer Pricing Issue. In This Ground, The Issue Needs To Be Adjudicated Is Whether The Profit Split Method (Psm) Is The Most „Appropriate Method‟ When Data Is Not Available On The Cup Method As Most

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER I.T.A. No.8722/M/2010 (Assessment Year: 2006-2007) I.T.A. No.8855/M/2011 (Assessment Year: 2007-2008) फनाभ/ Johnson Controls (India) DCIT-8(2), Private Limited, Aayakar Bhavan, Vs. 501-502, Prime Corporate M.K. Road, Mumbai – 40020. Park, Near ITC Grand Maratha, Sahar Road, Andheri (E), Mumbai – 400 099. स्थामी रेखा सं./ PAN : AAACJ3132B (अऩीराथी /Appellant) .. (प्रत्मथी / Respondent) अऩीराथी की ओय से / Appellant by : Shri Nishant Thakkar प्रत्मथी की ओय से/ Respondent by…