CIT v. Bharati Cellular Ltd.

392 ITR 186Supreme Court of India2017#833 most cited

What is CIT v. Bharati Cellular Ltd. authority for?

For a payment to qualify as "fees for technical services" under Section 9(1)(vii) of the Income Tax Act, direct human intervention in rendering the service is essential. Payments for automated software systems, online platforms, or database access without human involvement in delivering the service are not considered fees for technical services.

125

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Bharati Cellular Ltd · 392 ITR 186 · Section 9(1)(vii) Income Tax Act · fees for technical services · FTS definition · human intervention · automated software system · no FTS without human element · technical services DTAA · 194J TDS · Explanation 2 to Section 9(1)(vii)

Also reported as

193 Taxmann 97

Sections most often in play

Section 1961Section 143(3)Section 9(1)(vii)Section 144C(13)Section 270ASection 194JSection 40(a)(ia)Section 9(1)(vii) of the Income Tax Act

Issues it is cited on

use of equipmentcopyrighted articlesection 9(1)(vii)fees for included servicesfees for technical servicessection 9(1)(vi)section 195(2)section 194hsection 9(1)section 115asection 194jtax treaty

Judgments citing CIT v. Bharati Cellular Ltd.

John Wiley and Sons, Inc., U. S vs. DCIT Circle 2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2344/DEL/2023[2020-21]Status: DisposedITAT Delhi21 Aug 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Sudhir Pareek

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 270ASection 9(1)(vi)Section 9(1)(vii)

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article-12(4) of India- Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be 9 John Wiley and Sons Inc. termed as fees for t…

M/S. Idea Cellular Limited, Indore vs. The DCIT (TDS), Indore

Appeals are allowed

ITA 111/IND/2015[2013-14 (Quarter 4)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. Idea Cellular Limited, Indore vs. The DCIT (TDS), Indore

Appeals are allowed

ITA 110/IND/2015[2013-14 (for first three quarter)]Status: DisposedITAT Indore01 Aug 2024

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

M/S. Idea Cellular Limited, Indore vs. The DCIT (TDS), Indore

Appeals are allowed

ITA 109/IND/2015[2012-13]Status: DisposedITAT Indore01 Aug 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 194Section 194HSection 194JSection 201(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No. 110/Ind/2015 (AY 2013-14 – Quarter-1, 2 & 3 of FY 2012-13) M/s Idea Cellular Ltd., DCIT (TDS), बनाम/ 139-140, Indore. Vs. Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Adv with Shri Gagan Tiwari, Adv Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.07.2024 Date of Pronouncement 01.08.2024 आदेश / O R D E R Per Bench…

Invesco Uk Limited, Uk vs. ACIT, Circle Int.Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 785/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. G.S. PANNU, VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784 & 785/Del/2023 Assessment Year: 2020-21 Invesco Holding Company Vs. ACIT (US) Inc. C/o Invesco (India Circle Intl. Tax. 2 (1)(1) Private Limited), 15, Floor, New Delhi Block-6, North Tower, Divyasree Orion SEZ Raidurgam, Serilingampally Hyderabad, Hyderabad Telangana, 500032 PAN No.AAECI9027N (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Advocate Sh. Ankul Goyal, Advocate Sh. Adwitya Grover, Advocate Respondent by Sh. Vizay B. Vasanta, CIT DR Date o…

Invesco Holding Company (Us) Inc., Usa vs. ACIT, Circle Int. Tax. 2(1)(1), New Delhi

The appeals of the assessee are allowed

ITA 784/DEL/2023[2020-21]Status: DisposedITAT Delhi23 Jul 2024AY 2020-21

Bench: Sh. G.S. Pannu & Sh. Anubhav Sharma

Section 143(3)Section 144C(5)Section 270ASection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. G.S. PANNU, VICE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.784 & 785/Del/2023 Assessment Year: 2020-21 Invesco Holding Company Vs. ACIT (US) Inc. C/o Invesco (India Circle Intl. Tax. 2 (1)(1) Private Limited), 15, Floor, New Delhi Block-6, North Tower, Divyasree Orion SEZ Raidurgam, Serilingampally Hyderabad, Hyderabad Telangana, 500032 PAN No.AAECI9027N (APPELLANT) (RESPONDENT) Appellant by Sh. Deepak Chopra, Advocate Sh. Ankul Goyal, Advocate Sh. Adwitya Grover, Advocate Respondent by Sh. Vizay B. Vasanta, CIT DR Date o…

Ey Global Services Ltd, London Uk vs. ACIT, Circle-1(2)(2) (International Taxation), New Delhi

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

ITA 7706/DEL/2019[2010-11]Status: DisposedITAT Delhi13 Jun 2024AY 2010-11

Bench: Shri G.S. Pannu & Shri Kul Bharat

Section 143(2)Section 144CSection 158A

…y” either under the Act or under the treaty, and are thus not taxable in India in the absence of a PE of the Appellant Company in India. Further, the Ld. CIT(A) has completely ignored the ruling by Hon’ble Supreme Court in case of A.P. Moller Maersk AS (2017) 392 ITR 186 holding that reimbursement of communication network charges is not taxable. 3.2. That the Ld. CIT(A) has also failed to appreciate that the Hon’ble AAR while pronouncing its order has held only software charges as Royalty, and thus has erred in taxing Global technology charges and GWAN connectivity charges as Royalty. 3.3. That the Ld. CIT(A) ha…

Openwave Mobility, Inc., Gurgaon vs. DCIT, Circle Int. Taxation 2(2)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1644/DEL/2022[2019-20]Status: DisposedITAT Delhi01 May 2024AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2019-20

For Appellant: Shri Gaurav Singhal, AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(10)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2019-20 Openwave Mobility, Inc. Vs. DCIT 37, Ground Floor, Circle International Centrum Plaza, Sector-53, Taxation 2(2)(2) Golf Course Road, New Delhi. Gurgaon, Haryana – 122 -003 PAN AABC07261M (Appellant) (Respondent) Assessee by: Shri Gaurav Singhal, Adv. Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 07.03.2024 Date of 01.05.2024 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed against the…

Idea Cellular Limited, Indore vs. DCIT TDS, Indore

ITA 265/IND/2018[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

M/S. Idea Cellular Limited, Indore vs. The CIT (TDS), Bhopal

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s Vodafone Idea Ltd. CIT (TDS), बनाम/ (Formerly M/s Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/s Vodafone Idea Ltd. DCIT/JCIT (TDS), बनाम/ (Formerly M/s Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAACB2100P / TAN: BPLI00953B Assessee by Shri Sumit Nema, Sr. Advoca…

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru vs. Orange (Formerly Known As France Telecom)), France

In the result, the appeal filed by the revenue stands dismissed

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 711/Bang/2023 Assessment Year : 2011-12 M/s. Orange The Deputy (formerly known as Commissioner of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. PAN: AACCO8859J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri D.S. Karthik, JCIT (DR) Date of Hearing : 30-11-2023 Date of Pronouncement : 22-12-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the ord…

Gunnebo, Mumbai vs. ACIT (International Taxation), Circle-2 (3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1441/MUM/2021[2016-17]Status: DisposedITAT Mumbai04 Oct 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1441/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Gunnebo Ab Acit (International बिधम/ Po Box No.5181, Goteberg, Taxation), Circle-2(3)(2) Vs. Sweden. Room No.2908, 29Th Floor, World Trade Centre-1, Cuffee Parade, Mumbai-400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecg9613J (अपीलार्थी /Assessee) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dhanesh Bafna/Pratik Shah/Riddhi Maru Revenue By: Shri Amit Kumar Soni (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 20/07/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R

For Appellant: Shri Dhanesh Bafna/PratikFor Respondent: Shri Amit Kumar Soni (Sr. DR)
Section 139Section 14Section 143(3)Section 92C

…dded therein, the same was not liable to tax in India. We find that the issue-in-dispute before us is squarely covered by the decision of 7 A.Y. 2016-17 Gunnebo AB the Hon’ble Supreme Court in the case of DIT (International Taxation) v. A.P. Moller Maersk AS (392 ITR 186), wherein, the Hon'ble Supreme Court has observed that once the character of the payment is found to be in the nature of reimbursement of expenses without having any profit element embedded therein, it cannot be held to be chargeable to tax. The findings of the Hon’ble Supreme Court which are relevant to the present case are set out below:- “10.…

Bnp Paribas, Mumbai vs. Assistant Commissioner of Income Tax (Internationl Taxation)Circle 1(3)(1), Mumbai

In the result, appeal is partly allowed

ITA 919/MUM/2023[2016-2017]Status: DisposedITAT Mumbai18 Aug 2023AY 2016-2017

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 144C(13)Section 147Section 234BSection 234CSection 234DSection 27

…fore us by the Revenue. It is also an agreed position between the Counsel that the issue of reimbursement of expenses is now in similar circumstances been held that to be chargeable to tax by the Apex Court in Director of Income Tax vs A.R. Moller Maersk A/S, 392 ITR 186. In the above view, the question of law as proposed being academic, does not give rise to any substantial question of law . Therefore, not entertained.” 11. We find that the issue under consideration is a recurring one and that the coordinate bench has been consistent in holding this issue in favour of the assessee. The revenue did not bring any…

Relx Inc, Gurgaon vs. ITO Ward International Taxation-3(1)(2), Delhi

In the result, the appeal of the assessee is allowed

ITA 1085/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Jul 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ravi Sharma, AdvocateFor Respondent: Shri Vizay Basanta, CIT- DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 9Section 9(1)(vii)

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article-12(4) of IndiaGermany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of th…

Elsevier Ltd, Gurgoan vs. ACIT, Circle-1(2)(2), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 2351/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article–12(4) of India–Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

Elsevier Inc, New York vs. ACIT, Circle Int. Taxation 1(2)(2), Delhi

In the result, the appeal is allowed

ITA 2350/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. Brr Kumarassessment Year: 2018-19

Section 143(3)Section 144C(13)

…e is no material on record to demonstrate that while providing access to the database there is any human intervention. As held by the Hon'ble Supreme Court in CIT v/s Bharati Cellular Ltd., [2010] 193 taxman 97 (SC) and DIT v/s A.P. Moller Maersk A.S., [2017] 392 ITR 186 (SC), for providing technical / managerial service human intervention is a sin qua non. Further, Article–12(4) of India–Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None of t…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1877/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

…1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1877/DEL/2022 (A.Y 2018-19) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber City, New Delhi. Gurgaon, Haryana – 122 002. PAN No. AAECR9091H AND I.T.A. No. 1876/DEL/2022 (A.Y 2019-20) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber…

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

ITA 1876/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2023AY 2019-20

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

For Appellant: Shri Ravi Sharma, Adv.; &For Respondent: Shri Anshuman Pattnaik
Section 270ASection 9(1)(vii)

…1 ITAs. 1877 & 1876/Del/2022 RELX Inc., Gurgaon. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 1877/DEL/2022 (A.Y 2018-19) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber City, New Delhi. Gurgaon, Haryana – 122 002. PAN No. AAECR9091H AND I.T.A. No. 1876/DEL/2022 (A.Y 2019-20) RELX Inc. Vs. ACIT, C/o. Relx India Private Limited, Circle Int. Tax : 3 (1) (1) 14th Floor, Tower: B, Building No. 10, DLF Cyber…

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Avaya Internaional Sales Limited, Ireland

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 714/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Avaya International Sales Ltd, Vs. ACIT, C/o. Mr. Rohit Verma Ernst & Circle-International Young LLP, 1st Floor, Tower B, Taxation 1(1)(1), DLF Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) PAN: AAKCA7138A DCIT, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/o. Mr. Rohit Verma Ernst & Young LLP, 1st Floor, Tower B, International Taxation, New Delhi DLF Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (A…

Avaya International Sales Limited, Gurgaon vs. ACIT, Circle- Int. Taxation 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 526/DEL/2020[2016-17]Status: DisposedITAT Delhi07 Mar 2023AY 2016-17

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

For Appellant: Dr. Shashwat Bajpai, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT-DR
Section 139(4)Section 143(2)Section 143(3)Section 144C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N. K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Avaya International Sales Ltd, Vs. ACIT, C/o. Mr. Rohit Verma Ernst & Circle-International Young LLP, 1st Floor, Tower B, Taxation 1(1)(1), DLF Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) PAN: AAKCA7138A DCIT, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/o. Mr. Rohit Verma Ernst & Young LLP, 1st Floor, Tower B, International Taxation, New Delhi DLF Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (A…