What is CIT v. De Beers India Minerals (P.) Ltd. authority for?

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

How many judgments cite CIT v. De Beers India Minerals (P.) Ltd.?

371 judgments on BharatTax cite CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. De Beers India Minerals (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 195, Section 143(3), Section 144C(13), Section 147, Section 1961.

CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467)

ACIT, (Int. Taxa)-1, Ahmedabad vs. Cadila Healthcare Ltd., Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1140/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14

For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R

Section 250

…sdictional High Court decisions, namely Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2O12J 346 ITR 5O4/2O7 Taxman 121/20 taxmann.com 8O7 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 (Kar.) in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court..... The tests laid down by Hon'ble Court were clearly not satisfied. The mere fact that there were certain technical inputs or that the assessee immensely benefited from, these se…

The Pr. Commissioner of Income Tax-2 vs. M/s. GJ Trading Pvt Ltd

ITTA/246/2022HC Telangana05 Sept 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R

Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

M/S. Tesco Bengaluru Private Limited (Formerly Known As Tesco Hindustan Service Centre Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Special Range- 7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2387/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

M/S Tesco Bengaluru Private Limited, Bangalore vs. The Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2898/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R

Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

Oil & Natural Gas Corporation Ltd., Ahmedabad vs. The ITO-2 (Internation Taxation), Ahmedabad

In the result the appeal filed by the assessee is allowed

ITA 1882/AHD/2019[NA]Status: DisposedITAT Ahmedabad03 Aug 2022

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1881-1882/Ahd/2019 िनधा"रण वष"/Asstt. Years: N.A Oil & Natural Gas Corporation Income Tax Officer-2, Limited, Vs. (International Taxation), Institute Of Reservoir Studies, Ahmedabad. Chandkheda Campus, Ahmedabad-380005. Pan: Aaaco1598A

For Appellant: Shri Mohd. Farid, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R with Shri Purushottam Kumar, Sr.D.R

Section 195Section 195(2)Section 44BSection 9Section 90(2)

…under the definition of 'Royalty' as held supra. 5.8 In support of the contention regarding non-taxability of receipts of the non- resident, the appellant has relied upon Hon'ble Karnataka High Court judgment in the case of De Beers India Minerals (P.) Ltd., 346 ITR 467 and other pronouncements. The rationale of the aforesaid judicial pronouncements is not ITA nos.1881-1882/Ahd/2019 A.Y. N.A 8 applicable in the instant matter as the same are distinguishable on the facts of the matter. Accordingly, this ground is dismissed. 6. In the result, appeal of the Appellant is Dismissed. 8. Being aggrieved by the order…

Oil & Natural Gas Corporation Ltd., Ahmedabad vs. The ITO-2 (Internation Taxation), Ahmedabad

In the result the appeal filed by the assessee is allowed

ITA 1881/AHD/2019[NA]Status: DisposedITAT Ahmedabad03 Aug 2022

Bench: Shri Mahavir Prasad & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 1881-1882/Ahd/2019 िनधा"रण वष"/Asstt. Years: N.A Oil & Natural Gas Corporation Income Tax Officer-2, Limited, Vs. (International Taxation), Institute Of Reservoir Studies, Ahmedabad. Chandkheda Campus, Ahmedabad-380005. Pan: Aaaco1598A

For Appellant: Shri Mohd. Farid, A.RFor Respondent: Shri Mohd. Usman, CIT.D.R with Shri Purushottam Kumar, Sr.D.R

Section 195Section 195(2)Section 44BSection 9Section 90(2)

…under the definition of 'Royalty' as held supra. 5.8 In support of the contention regarding non-taxability of receipts of the non- resident, the appellant has relied upon Hon'ble Karnataka High Court judgment in the case of De Beers India Minerals (P.) Ltd., 346 ITR 467 and other pronouncements. The rationale of the aforesaid judicial pronouncements is not ITA nos.1881-1882/Ahd/2019 A.Y. N.A 8 applicable in the instant matter as the same are distinguishable on the facts of the matter. Accordingly, this ground is dismissed. 6. In the result, appeal of the Appellant is Dismissed. 8. Being aggrieved by the order…

Grupo Antolin Irausa S.A., Pune vs. Deputy Direcotr of Income Tax, Pune

In the result, the appeal is partly allowed

ITA 1442/PUN/2017[2010-11]Status: DisposedITAT Pune28 Jul 2022AY 2010-11

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryिनधा"रण वष" / Assessment Year: 2010-11 Groupo Antolin Irausa S.A. Vs. Ddit C/O. B-25, Midc, (International Taxation)-1, Ranjangaon, Shirur, Pune Pune 412 220 Pan : Aadcg9626L Appellant Respondent

For Appellant: Shri J.D. Mistri, Sr. AdvocateFor Respondent: Shri Piyush Kumar Singh Yadav

Section 9(1)Section 9(1)(vii)

…ued that the services provided by the assessee did not `make available’ any technical know-how etc. to the Indian entity. The term ‘make available’ has been interpreted by the Hon’ble Karnataka High Court in CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) holding that the payer of the services should be able to utilize the acquired knowledge or know- how at his own in future without the aid of its provider. The Authority for Advance Ruling in Production resources group, in Re (2018) 401 ITR 56 AAR has also held that “make available” connotes something which results in transmitting the tec…

Alfa Laval Corporate Ab, Pune vs. Assistant Commissioner of Income Tax (Int. Tax) Circle-1, Pune

In the result, the appeal is partly allowed

ITA 157/PUN/2021[2016-17]Status: DisposedITAT Pune20 Jul 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year: 2016-17 Alfa Laval Corporate Ab, Vs. Acit (International Taxation), C/O. Alfa Laval (India) Limited, Circle-1, Pune Office No.301, Global Port Building, Survey No.45/1-10, Mumbai Bangalore Highway, Baner, Pune 411 045 Pan : Aagca3099N Appellant Respondent

Section 143(3)Section 9(1)(vii)Section 90(1)

…ssarily result into making available technical knowledge, experience or skill etc. to the recipient of the service. The term ‘make available’ has been widely interpreted by the Hon’ble Karnataka High Court in CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) holding that the payer of the services should be able to utilize the acquired knowledge or know-how at his own in future without the aid of its provider. The Authority for Advance Ruling in Production resources group, in Re (2018) 401 ITR 56 AAR has also held that “make available” connotes something which results in transmitting the tech…

B M C Software Asia Pacific Pte Ltd., Singapore vs. Assistant Commissioner of Income-Tax (Intl. Tax.), Circle-1, Pune

In the result, the appeal is allowed

ITA 97/PUN/2022[2018-19]Status: DisposedITAT Pune15 Jul 2022AY 2018-19

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury"नधा"रण वष" / Assessment Year: 2018-19

Section 143(3)

…tc. to the customers within the scope of para 4(b) of Article 12 of the DTAA? The expression `make available’ has come up for consideration before several judicial forums. The Hon’ble Karnataka High Court in CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) has held that the condition of the expression make available gets satisfied if the payer of the services is able to utilize the acquired knowledge or knowhow at his own in future without the aid of the service provider. The Authority for Advance Ruling in Production resources group, in Re (2018) 401 ITR 56 AAR has also held that “make…

M/S Kennametal Inc, United States of America vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 1658/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.R. Vasudevan &For Respondent: Shri Dilip, Standing Counsel for Dept

Section 143(3)

…ITA No.1658/Bang/2017 M/s. Kennametal Inc., USA Technology Way IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Kennametal Inc., USA C/o Kennametal India Ltd. Deputy Commissioner of 8/9th Mile Income-tax Tumkur Road (International Taxation) Vs. Nagasandra Circle-1(2) Bangalore 560 073. Bangalore PAN NO : AACCK6397B APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan & Shri Ankur Pai, A.R.s Respondent by : Shri Dilip, Standing Counsel for Dept. Date of Hearing : 13.07.2022 Date…

Michael Page International Pte Ltd., Mumbai vs. Dy CIT (Intl. Taxn.)-3(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 144/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18

Section 143(3)Section 270ASection 9(1)

…ITA No. 144/Mum/2021 Assessment year: 2017-18 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Michael Page International Recruitment Pvt Ltd .…………………………Appellant C/o Michael Page International Recruitment Pvt Ltd., 5th floor, 2nd North Avenue, Maker Maxity, BKC, Bandra (East), Mumbai 400 051 [PAN: AAHCM6965A] Vs. Deputy Commissioner of Income Tax International Taxation 3(2)(2), Mumbai ……………...…………Respondent Appearances by: Dhanesh Bafna along-with Pratik Shah for the appellant Milind C…

Ntt Asia Pacific Holdings Pte. Ltd., Mumbai vs. The Asstt. CIT (International Taxation)-2(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1212/MUM/2021[AADC4348L]Status: DisposedITAT Mumbai04 Jul 2022

Section 143(3)

…ITA No. 1212/Mum/2021 Assessment year: 2017-18 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 NTT Asia Pacific Holdings Pte Ltd .…………………………Appellant (formerly known as Dimensions Data Asia Pacific Pte Ltd) Care of Dhruv Advisors LLP, 1101 and 1102, One World Centre Tower 2B, 841 Senapati Bapat Marg, Mumbai 400 013 [PAN: AADCD4348L] Vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai ……………...…………Respondent Appearances by: Dr Sunil M Lala for the appe…

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax (Int Tax), Pune

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 253/PUN/2021[2017-18]Status: DisposedITAT Pune09 Jun 2022AY 2017-18

For Appellant: Shri Siddesh ChauguleFor Respondent: Shri Subhakanta Sahu

Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)Section 9(2)

…manifested that these do not result in making available any technical knowhow etc. to the Faurecia India. 18.9. The term ―make available‖ has come up for consideration before the Hon’ble Karnataka High Court in CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) in which it has been held that this term means that the payer of the services should be able to utilise the acquired knowledge or knowhow at his own in future without the aid of service provider. The Authority for Advance Ruling in Production resources group, in Re (2018) 401 ITR 56 AAR has also held that ―make available‖ connotes somethin…

Sg Analytics Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

ITA 2198/PUN/2017[2014-15]Status: DisposedITAT Pune08 Jun 2022AY 2014-15

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 195Section 40Section 4o

…T (International Taxation) Circle 2, Pune (2021) 123 taxmann.com 160 (Pune – Trib), Dy. CIT (International Taxation) Ahmedabad Vs. Welspun Corporation Ltd. (2017) 77 taxmann.com 165 (Ahmedabad – Trib) and CIT & Ors. Vs. De Beers India Minerals (P) Ltd. (2012) 346 ITR 467 (Karnatka) to hold that in absence of the A.Y. 2014-15 corresponding technical services being “made available” to the assessee herein it was under no obligation to deduct TDS on these professional charges payments. The impugned disallowance pertaining to the assessee’s payments made to Singapore, Dutch and U.K. based payees stands deleted theref…

Assistant Commissioner of Income-Tax, Circle - 6, Pune vs. S.G. Analytics Pvt.Ltd, Pune

ITA 2390/PUN/2017[2014-15]Status: DisposedITAT Pune08 Jun 2022AY 2014-15

For Appellant: Shri Nikhil PathakFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 195Section 40Section 4o

…T (International Taxation) Circle 2, Pune (2021) 123 taxmann.com 160 (Pune – Trib), Dy. CIT (International Taxation) Ahmedabad Vs. Welspun Corporation Ltd. (2017) 77 taxmann.com 165 (Ahmedabad – Trib) and CIT & Ors. Vs. De Beers India Minerals (P) Ltd. (2012) 346 ITR 467 (Karnatka) to hold that in absence of the A.Y. 2014-15 corresponding technical services being “made available” to the assessee herein it was under no obligation to deduct TDS on these professional charges payments. The impugned disallowance pertaining to the assessee’s payments made to Singapore, Dutch and U.K. based payees stands deleted theref…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA

Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA

Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutions Private Limited, Hyderabad

In the result, all the appeals of Revenue are dismissed

ITA 437/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…s or the royalty services. Ld. CIT(A) made reference to the decisions reported in ACIT Vs. Mahindra Holidays and Resorts (I) Ltd. (supra) and also the decision of the Hon'ble Karnataka High Court in the case of CIT Vs. DE Beers India Minerals P. Ltd., (2012) (346 ITR 467) (Kar) to reach the conclusion that the activities conducted by the foreign universities in this case are out of technical/royalty services. The expression ‘teaching in or by educational institution’ cannot be confined to the activity of imparting the instructions alone, in a broader sense, teaching includes not only the imparting the instruction…

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy

In the result, all the appeals of Revenue are dismissed

ITA 1007/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri V.SrinivasanFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 41(1)

…s or the royalty services. Ld. CIT(A) made reference to the decisions reported in ACIT Vs. Mahindra Holidays and Resorts (I) Ltd. (supra) and also the decision of the Hon'ble Karnataka High Court in the case of CIT Vs. DE Beers India Minerals P. Ltd., (2012) (346 ITR 467) (Kar) to reach the conclusion that the activities conducted by the foreign universities in this case are out of technical/royalty services. The expression ‘teaching in or by educational institution’ cannot be confined to the activity of imparting the instructions alone, in a broader sense, teaching includes not only the imparting the instruction…

CIT v. De Beers India Minerals (P.) Ltd.

What is CIT v. De Beers India Minerals (P.) Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. De Beers India Minerals (P.) Ltd.

ACIT, (Int. Taxa)-1, Ahmedabad vs. Cadila Healthcare Ltd., Ahmedabad

The Pr. Commissioner of Income Tax-2 vs. M/s. GJ Trading Pvt Ltd

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

M/S. Tesco Bengaluru Private Limited (Formerly Known As Tesco Hindustan Service Centre Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Special Range- 7, Bangalore

M/S Tesco Bengaluru Private Limited, Bangalore vs. The Joint Commissioner of Income Tax Special Range-7, Bangalore

Oil & Natural Gas Corporation Ltd., Ahmedabad vs. The ITO-2 (Internation Taxation), Ahmedabad

Oil & Natural Gas Corporation Ltd., Ahmedabad vs. The ITO-2 (Internation Taxation), Ahmedabad

Grupo Antolin Irausa S.A., Pune vs. Deputy Direcotr of Income Tax, Pune

Alfa Laval Corporate Ab, Pune vs. Assistant Commissioner of Income Tax (Int. Tax) Circle-1, Pune

B M C Software Asia Pacific Pte Ltd., Singapore vs. Assistant Commissioner of Income-Tax (Intl. Tax.), Circle-1, Pune

M/S Kennametal Inc, United States of America vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

Michael Page International Pte Ltd., Mumbai vs. Dy CIT (Intl. Taxn.)-3(2)(2), Mumbai

Ntt Asia Pacific Holdings Pte. Ltd., Mumbai vs. The Asstt. CIT (International Taxation)-2(1)(2), Mumbai

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax (Int Tax), Pune

Sg Analytics Private Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 6, Pune

Assistant Commissioner of Income-Tax, Circle - 6, Pune vs. S.G. Analytics Pvt.Ltd, Pune

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutions Private Limited, Hyderabad

Dy. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Hyderabad Educational Institutional Private Limited, Ranga Reddy