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

346 ITR 467High Court2012#199 most cited

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.

371

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. De Beers India Minerals · 346 ITR 467 · make available clause · fees for technical services · fees for included services · Article 12(4) India-USA DTAA · section 9(1)(vii) · section 90(2) · enduring benefit · DTAA interpretation · withholding tax non-resident

Also reported as

21 Taxmann.com 2142012 SCC OnLine KAR 8858

Sections most often in play

Section 9(1)(vii)Section 195Section 143(3)Section 144C(13)Section 147Section 1961Section 90(2)Section 143(2)

Issues it is cited on

fees for included servicesmake available clausesection 9(1)(vii)(b)section 9(1)(vii)fees for technical servicesenduring benefitsection 90(2)section 9(1)tax treatysection 9(1)(vi)section 195computer software

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

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 1006/HYD/2019[2014-15]Status: DisposedITAT Hyderabad26 May 2022AY 2014-15

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 1005/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 May 2022AY 2013-14

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 1004/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 May 2022AY 2012-13

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…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 988/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A No.988/Bang/2017 Assessment year : 2016-17 M/s. Infosys BPO Ltd., Vs. The Deputy Commissioner Electronics City, Hosur Road, of Income Tax, Bangalore – 560 100. International Taxation, PAN: AACCP 4478N Circle 1(1), Bangalore. APPELLANT RESPONDENT Appellant by : Shri Padamchand Khincha, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 28.04.2022 Date of Pronouncement : 17.05.2022 O R D E R Per Padmavathy S., Accountant…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, the appeal is allowed in favour of the assessee

ITA 987/BANG/2017[2016-17]Status: DisposedITAT Bangalore17 May 2022AY 2016-17

Bench: Shri N V Vasudevan & Shri Padmavathy S

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri
Section 195Section 195ASection 206ASection 248Section 9Section 9(1)(vi)

…voking this clause that the services should enable the person acquiring the services to apply technology contained therein. This proposition is supported by the decision of the Hon’ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214. Unless there is a transfer of technology involved in training services extended by the GRAPA, the 'make available' clause is not satisfied and, accordingly, the consideration for such services cannot be taxed under article 12(4) of the India USA Treaty. The decisive factor is not the fact of training services pe…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 367/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 366/BANG/2020[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 365/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 364/BANG/2020[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

M/S Adc India Communications Limited, Bangalore vs. Asst.C.I.T., Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal preferred by the Revenue is partly allowed for statistical purposes

ITA 79/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.41/Bang/2016 : Asst.Year 2011-2012 The Assistant Commissioner Of M/S.Adc India Income-Tax, Circle 1(1)(1) Communications Limited, V. Bangalore. 485/8A & 8B, 14Th Cross, 4Th Phase, P.B.No.8512, Peenya Industrial Area Bangalore – 560 058. Pan : Aaack6553H. (Appellant) (Respondent) It(Tp)A No.79/Bang/2016 : Asst.Year 2011-2012 M/S.Adc India Communications The Assistant Commissioner Limited, 485/8A & 8B, 14Th Cross, Of Income-Tax, Circle 1(1)(1) V. 4Th Phase, P.B.No.8512, Peenya Bangalore. Industrial Area Bangalore – 560 058. (Appellant) (Respondent) Revenue By : Sri.Rajesh Kumar Jha, Cit-Dr Assessee By : Sri.Aliasagar Rampurawala, Ca Date Of Pronouncement : 29.04.2022 Date Of Hearing : 13.04.2022

For Appellant: Sri.Aliasagar Rampurawala, CAFor Respondent: Sri.Rajesh Kumar Jha, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(7)Section 9

…he payments fall within the ambit of "fees for technical services" as defined in Section 9( l)(vii) of the I.T. Act. 6.The DRP erred in not appreciating the fact that the jurisdictional High Court's decision in the case of De beer India Minerals Pvt Ltd(2012) 346 ITR 467 has not-been accepted by the department and an appeal has been filed before the Hon'ble Supreme Court. 7.The DRP erred in directing the AO to delete the addition made u/s 40A(7) by relying on its own direction in assessee's own case for A.Y.2010-11, without appreciating the fact that the assessee company had failed to communicate the changes I a…

Asst.C.I.T., Bangalore vs. M/S Adc India Communications Ltd., Bangalore

In the result, the appeal filed by the assessee is partly allowed and the appeal preferred by the Revenue is partly allowed for statistical purposes

ITA 41/BANG/2016[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm It(Tp)A No.41/Bang/2016 : Asst.Year 2011-2012 The Assistant Commissioner Of M/S.Adc India Income-Tax, Circle 1(1)(1) Communications Limited, V. Bangalore. 485/8A & 8B, 14Th Cross, 4Th Phase, P.B.No.8512, Peenya Industrial Area Bangalore – 560 058. Pan : Aaack6553H. (Appellant) (Respondent) It(Tp)A No.79/Bang/2016 : Asst.Year 2011-2012 M/S.Adc India Communications The Assistant Commissioner Limited, 485/8A & 8B, 14Th Cross, Of Income-Tax, Circle 1(1)(1) V. 4Th Phase, P.B.No.8512, Peenya Bangalore. Industrial Area Bangalore – 560 058. (Appellant) (Respondent) Revenue By : Sri.Rajesh Kumar Jha, Cit-Dr Assessee By : Sri.Aliasagar Rampurawala, Ca Date Of Pronouncement : 29.04.2022 Date Of Hearing : 13.04.2022

For Appellant: Sri.Aliasagar Rampurawala, CAFor Respondent: Sri.Rajesh Kumar Jha, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(7)Section 9

…he payments fall within the ambit of "fees for technical services" as defined in Section 9( l)(vii) of the I.T. Act. 6.The DRP erred in not appreciating the fact that the jurisdictional High Court's decision in the case of De beer India Minerals Pvt Ltd(2012) 346 ITR 467 has not-been accepted by the department and an appeal has been filed before the Hon'ble Supreme Court. 7.The DRP erred in directing the AO to delete the addition made u/s 40A(7) by relying on its own direction in assessee's own case for A.Y.2010-11, without appreciating the fact that the assessee company had failed to communicate the changes I a…

Microstrategy Singapore Pte Ltd, Mumbai vs. ACIT(Internationa Taxation), Circle-2(2)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 2686/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Apr 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judical Member Assessment Year: 2014-15

Section 234BSection 250Section 271(1)(c)Section 9

…sys Systems Inc [AAR No 796 of 2009]. 14 (Microstrategy Singapore Pte. Ltd.) • Anapharma Inc [305 ITR 405]. The decision has been followed in the case of M/s BharatiAxa General Insurance Co Ltd [AAR No 845 of 2009 • CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467) (Karnataka HC) • Raymond Ltd vs DCIT (Mumbai Tribunal) (86 ITD 791) • Boston Consulting Group (Mumbai Tribunal) (280 ITR 1) • DDIT v Preroy AG (Mumbai Tribunal) (309 SOT 187) • Mark & Spencer Reliance India Pvt. Ltd. (38 taxmann 190) (Mumbai Tribunal) • Anapharm Inc (305 ITR 394) (AAR) • ITO vs Nokia India Pvt. Ltd.(Delhi Tribunal) (44 CCH 314)…

M/S. Grant Thornton Advisory (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2011-12 Grant Thornton Advisory (P.) Vs. DCIT, Ltd., Circle-12(1), L-41, Connaught Circus, New Delhi New Delhi PAN :AABCG8341G (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Sweety Kothari, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 19.01.2022 & 27.04.2022 Date of pronouncement 29.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal of the assessee arises out of order dated 30.03.2017 of learned Commissioner…

M/S Irunway India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, appeal of the assessee is partly allowed

ITA 229/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 195Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. IRunway India Private Limited, DCIT, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. PAN : AABCI 5613 D APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudev…