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 367,154 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.

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3563/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Sept 2018AY 2014-15

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “B” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1) C/o Kochhar and Co. New Delhi Law House, Suite/Unit No.1120-1121, 11th Floor, Tower A, DLF Towers, Jasola, Jasola District Centre New Delhi 110 025 PAN: AADCC8462C (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Shri Surender Pal, Sr. D.R. Date of hearing: 14.09.2018 Date of Pronouncement: 27th Sept…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3562/DEL/2018[2013-14]Status: DisposedITAT Delhi27 Sept 2018AY 2013-14

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “B” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1) C/o Kochhar and Co. New Delhi Law House, Suite/Unit No.1120-1121, 11th Floor, Tower A, DLF Towers, Jasola, Jasola District Centre New Delhi 110 025 PAN: AADCC8462C (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Shri Surender Pal, Sr. D.R. Date of hearing: 14.09.2018 Date of Pronouncement: 27th Sept…

Ciena Communications India Pvt. Ltd., New Delhi vs. ACIT, Circle- 6(1), New Delhi

In the result grounds raised by assessee for the year under consideration stands allowed

ITA 3561/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Sept 2018AY 2012-13

Bench: Sri R.K.Panda & Smt. Beena A Pillai

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Shri Surender Pal, Sr. D.R
Section 234DSection 244ASection 250(6)Section 253(1)(a)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: BENCH “B” NEW DELHI BEFORE SRI R.K.PANDA, ACCOUNTANT MEMBER AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA Nos. 3561, 3562 and 3563/Del/2018 A.Y. 2012-13, 2013-14 & 2014-15 Ciena Communications India Pvt. Ltd. vs. ACIT, Circle-6(1) C/o Kochhar and Co. New Delhi Law House, Suite/Unit No.1120-1121, 11th Floor, Tower A, DLF Towers, Jasola, Jasola District Centre New Delhi 110 025 PAN: AADCC8462C (Appellant) (Respondent) Appellant by: Shri Vishal Kalra, Adv. Respondent by: Shri Surender Pal, Sr. D.R. Date of hearing: 14.09.2018 Date of Pronouncement: 27th Sept…

The Director of Income Tax vs. M/S.Sun Microsystems India Pvt Ltd

The appeal is dismissed

ITA/36/2010HC Karnataka24 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…ench of this Court, relying upon previous decisions of this Court, held as under: “ 3. This Court had an occasion to consider this agreement in the case of Commissioner of Income Tax and others Vs. De Beers India Minerals (P) Ltd., reported in (2012) 346 ITR 467, where, after referring to various provisions of law, it was held that the question, whether along with rendering technical services, whether the technical knowledge with which the services was rendered was also made available to the Date of Judgment:24.07.2018 in ITA No.36/2010 The Director of Income-Tax…

M/S. Jc Bamford Excavators Ltd., England vs. DDIT, New Delhi

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

ITA 1540/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jul 2018AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2004-05] & Sa No. 187/Del/2014 J.C. Bamford Excavators Ltd Vs. The D.D.I.T Rocester, Uttoxeter St 145 Jp Circle [1] - Staffordshire, England International Taxation New Delhi Pan : Aaccj 0726 B [Appellant] [Respondent] Date Of Hearing : 09.07.2018 Date Of Pronouncement : 18.07.2018 Assessee By : Shri G.C. Srivastav, Adv Shri Daksh S. Bhardwaj, Adv Shri Anubhav Jain, Adv Revenue By : Shri G.K. Dhall, Cit- Dr

For Appellant: Shri G.C. Srivastav, AdvFor Respondent: Shri G.K. Dhall, CIT- DR
Section 143(3)Section 234B

…India and UK is not satisfied. For this proposition, strong reliance has been placed on the judgment of the Hon’ble Delhi High Court in the case of Guy Carpenter & Co. Ltd., Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Minerals [P] Ltd ‘346 ITR 467, Delhi Bench of the Tribunal in the case of Romer Labs Singapore Pte Ltd, Pune Bench of ITAT in the case of Sandvik Australia Pvt. Ltd and Kolkata Bench of the ITAT in the case of Outotee Oyj 19. We have carefully considered the judicial decisions relied upon by the ld. Counsel qua the issue. The facts of the case in hand are different from the…

DCIT (It) - 3(1)(2), Mumbai vs. Kotak Securities Ltd., Mumbai

In the result, all the three appeals filed by the revenue for assessment year 2015-16 are dismissed

ITA 2726/MUM/2016[2015-16 ]Status: DisposedITAT Mumbai12 Jul 2018

Bench: Shri B.R. Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2015-16 Assessment Year: 2015-16 & Assessment Year: 2015-16 The Dcit (It)-3(1)(2), M/S Kotak Securities Ltd., Plot No. C-27, Bkc, Room No. 113, 1St Floor, Bandra Kurla Complex, Scindia House, Ballard Estate, Vs. Bandra (East), Mumbai - 400038 Mumbai – 400051 Pan : Aaack3436F (Appellant) (Respondent)

For Respondent: Shri M.V. Rajguru (Sr. DR)
Section 248

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI BEFORE SHRI B.R. BASKARAN (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2015-16 Assessment Year: 2015-16 & Assessment Year: 2015-16 The DCIT (IT)-3(1)(2), M/s Kotak Securities Ltd., Plot No. C-27, BKC, Room No. 113, 1st Floor, Bandra Kurla Complex, Scindia House, Ballard Estate, Vs. Bandra (East), Mumbai - 400038 Mumbai – 400051 PAN : AAACK3436F (Appellant) (Respondent) Revenue by : Shri M.V. Rajguru (Sr. DR) Revenue by : Shri Farrokh Irani (AR) Date of Hearing: 04/07/2018 Date of Pronouncement: 12/07/2018 आदेश / O R D E R PER BENCH These appe…

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos A.Y Appellant Respondent 290/Hyd/2011 2006-07 Nunhems India Addl. CIT Range Pvt. Ltd, 16 Hyderabad Medchal, R.R. Distt. 327/Hyd/2012 2008-09 -do- Jt.CIT, Range 16 Hyderabad 1775/Hyd/2013 2009-10 -do- Addl.CIT, Range 16 Hyderabad For Assessee : Shri Nageswar Rao For Revenue : Smt. Suman Malik Date of Hearing: 10.04.2018 Date of Pronouncement: 06.07.2018 O R D…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos A.Y Appellant Respondent 290/Hyd/2011 2006-07 Nunhems India Addl. CIT Range Pvt. Ltd, 16 Hyderabad Medchal, R.R. Distt. 327/Hyd/2012 2008-09 -do- Jt.CIT, Range 16 Hyderabad 1775/Hyd/2013 2009-10 -do- Addl.CIT, Range 16 Hyderabad For Assessee : Shri Nageswar Rao For Revenue : Smt. Suman Malik Date of Hearing: 10.04.2018 Date of Pronouncement: 06.07.2018 O R D…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…ITA Nos.290 of 2011 327 of 2012 and 1775 of 2013 Nunhems India, Medchal, RR Distt. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member AND Shri S.Rifaur Rahman, Accountant Member ITA Nos A.Y Appellant Respondent 290/Hyd/2011 2006-07 Nunhems India Addl. CIT Range Pvt. Ltd, 16 Hyderabad Medchal, R.R. Distt. 327/Hyd/2012 2008-09 -do- Jt.CIT, Range 16 Hyderabad 1775/Hyd/2013 2009-10 -do- Addl.CIT, Range 16 Hyderabad For Assessee : Shri Nageswar Rao For Revenue : Smt. Suman Malik Date of Hearing: 10.04.2018 Date of Pronouncement: 06.07.2018 O R D…

Ongc As Representative Assessee of Gulf Piping Company, Wll, Abu Dhabi, Uae, Dehradun vs. DCIT (International Taxation), Dehradun

In the result, both the appeals of the assessee are allowed

ITA 1330/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Jun 2018AY 2011-12

Bench: Shri H.S. Sidhu & Shri N.K. Billaiya[Assessment Year: 2011-12] & [Assessment Year: 2011-12] M/S Ongc Ltd [As Representative Assessee Vs. The D.C.I.T Of Gulf Piping Co. Wll, Abu Dhabi, Uae International Taxation C/O Ongc Ltd, Corporate Tax Division Circle - Ii Tel Bhawan, Dehradun Dehradun Pan : Aaaco 1598 A [Appellant] [Respondent]

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 44BSection 9(1)(i)

…chnical knowledge, skill, know how etc. was made available to the assessee. The issue in question is no more res integra in view of the following judgments :- 1. DIT vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 2. CIT vs. De Beers India Minerals (P) Ltd. 346 ITR 467 9. Thus the amount paid by ONGC to the NRC can be brought to tax only under article 7 of the Indo-USA DTAA as business profit, provided the NRC has a Permanent Establishment (PE) in India and the profit in question is attributable to such PE. Admittedly NRC does not have PE in India. Under these circumstances the receipt of the non resident cann…

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

In the result the appeal of the assessee is allowed

ITA 6365/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jun 2018AY 2014-15

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Inspectorate International Vs. Acit, Ltd, Circle-2(1)(1), 2, Perry Road, Witham Essex, International Taxation, New England Cm83Tu, Delhi Pan: Aacci3544A (Appellant) (Respondent) M/S. Inspectorate International Vs. Acit, Ltd, Circle-2(1)(1), 2, Perry Road, Witham Essex, International Taxation, New England Cm83Tu, Delhi Pan: Aacci3544A (Appellant) (Respondent)

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 144c(13)Section 234BSection 271(1)(c)Section 9(1)(vii)

…„made available‟ recipient of the services is not chargeable to tax in India. He further placed reliance on the decision of the coordinate bench in case of ACIT Vs. DA Javery and Hon‟ble Karnataka High Court in case of CIT Vs. DE Beer India Minerals Pvt. Ltd 346 ITR 467. He further submitted a chart on various decisions to support his claim. 5. The ld DR vehemently stated that the ld DRP has also relied upon 12 judgments to show that the assessee has made the service available to the recipient of the services. He therefore, submitted that there is no reason to state that the assessee has not made available the s…

M/S. Inspectorate International Ltd., New Delhi vs. ADIT (International Taxation), New Delhi

In the result the appeal of the assessee is allowed

ITA 4938/DEL/2016[2010-11]Status: DisposedITAT Delhi18 Jun 2018AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishim/S. Inspectorate International Vs. Acit, Ltd, Circle-2(1)(1), 2, Perry Road, Witham Essex, International Taxation, New England Cm83Tu, Delhi Pan: Aacci3544A (Appellant) (Respondent) M/S. Inspectorate International Vs. Acit, Ltd, Circle-2(1)(1), 2, Perry Road, Witham Essex, International Taxation, New England Cm83Tu, Delhi Pan: Aacci3544A (Appellant) (Respondent)

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 144c(13)Section 234BSection 271(1)(c)Section 9(1)(vii)

…„made available‟ recipient of the services is not chargeable to tax in India. He further placed reliance on the decision of the coordinate bench in case of ACIT Vs. DA Javery and Hon‟ble Karnataka High Court in case of CIT Vs. DE Beer India Minerals Pvt. Ltd 346 ITR 467. He further submitted a chart on various decisions to support his claim. 5. The ld DR vehemently stated that the ld DRP has also relied upon 12 judgments to show that the assessee has made the service available to the recipient of the services. He therefore, submitted that there is no reason to state that the assessee has not made available the s…

The Dy. CIT, (OSD), Range-1, Ahmedabad vs. M/S. Cadila Healthcare Ltd., Ahmedabad

In the result, Revenue’s appeal stands dismissed

ITA 2413/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad06 Jun 2018AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Madhumita Royआयकर अपील सं./I.T.A. No.2413/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2005-06) The Dcit (Osd) M/S. Cadila Healthcare Ltd. बनाम/ Range-1 Zydus Tower Vs. Ahmedabad Opp.Iscon Temple Satellite Cross Road Ahmedabad-380 058 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacc 6253 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant By : Shri V.K. Singh, Sr.Dr ""यथ" क" ओर से/Respondent By : Shri Mukesh Patel & Jiggar Patel, Ars

For Appellant: Shri V.K. Singh, Sr.DRFor Respondent: Shri Mukesh Patel & Jiggar
Section 195Section 40Section 90(2)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD सम" "ी एन.के."ब"लैया, लेखा सद"य एवं सु"ी मधु"मता रॉय, "या"यक सद"य । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No.2413/Ahd/2014 ("नधा"रण वष" / Assessment Year : 2005-06) The DCIT (OSD) M/s. Cadila Healthcare Ltd. बनाम/ Range-1 Zydus Tower Vs. Ahmedabad Opp.Iscon Temple Satellite Cross Road Ahmedabad-380 058 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACC 6253 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से / Appellant by : Shri…

Inspectorate Singapore Pte. Ltd., Gurgaon vs. Assistant Director of Income Tax, New Delhi

In the result appeal filed by assessee stands allowed

ITA 4917/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Jun 2018AY 2010-11

Bench: Sri R.S.Syal & Smt. Beena A Pillaia.Y. 2010-11 M/S Inspectorate Singapore Pte.Ltd. Vs. Adit, Circle 1(2) C/O Deloitte Haskins & Sells Llp International Taxation 7Th Floor, Building 10, Tower B Room No.410, 4Th Floor Dlf Cyber City Complex Block E2, Pratyaksh Kar Bhawan Dlf City Phase Ii Civic Centre, Jl Nehru Marg Gurgaon 122 002 New Delhi 110 002 Pan: Aacci3387B (Appellant) (Respondent)

For Appellant: Sri Manoneet Dalal &For Respondent: Sh. Sanjay Pandey, Sr. D.R
Section 142(1)Section 143(2)Section 144CSection 271(1)Section 271(1)(c)

…sideration for such services could not be taxed under Article 12(4)( b) of the DTAA. Assessee relied upon various decisions of Jurisdictional High Court as well as Authority of Advance Ruling in the case of CIT vs De Bears India Minerals Pvt.Ltd., reported in 346 ITR 467 and Perfetti van Melle in Holding BV AAR 869 of 2010 respectively. Thus two legal interpretations were possible and there was genuine and credible plea of not imposing penalty for concealment. In the facts of the present case assessee had offered explanation and the submissions as to why receipts were not offered to tax for the year under conside…

JCIT, (OSD), Cir-2(2), Kolkata vs. M/S Onprocess Technology India Pvt. Ltd., Kolkata

In the result, the appeal of assessee is allowed and that of the revenue is dismissed

ITA 1241/KOL/2016[2012-2013]Status: DisposedITAT Kolkata24 May 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

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

…other hand, reliance placed by the Ld. AR on the decision of the Hon’ble Delhi high Court in the case of DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del) and Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar) appear more appropriate on the facts of the case. We also note that the Coordinate bench of this Tribunal at Kolkata in the case of ADIT Vs. Timken Co. in ITA Nos. 387 & 398/Kol/2010 dated 29.11.2017 considered the said Article 12(4) of the Indo-USA DTAA while deciding the issue of taxability of intra group service, inter alia, including ma…

On Process Technology India Pvt. Ltd., Kolkata vs. DCIT, Cir-2(2), Kolkata

In the result, the appeal of assessee is allowed and that of the revenue is dismissed

ITA 1047/KOL/2016[2012-2013]Status: DisposedITAT Kolkata24 May 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

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

…other hand, reliance placed by the Ld. AR on the decision of the Hon’ble Delhi high Court in the case of DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del) and Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar) appear more appropriate on the facts of the case. We also note that the Coordinate bench of this Tribunal at Kolkata in the case of ADIT Vs. Timken Co. in ITA Nos. 387 & 398/Kol/2010 dated 29.11.2017 considered the said Article 12(4) of the Indo-USA DTAA while deciding the issue of taxability of intra group service, inter alia, including ma…

Exxon Mobil Company India P.Ltd, Mumbai vs. Addl CIT RG 3(1)), Mumbai

ITA 3601/MUM/2014[2008-09]Status: DisposedITAT Mumbai23 May 2018AY 2008-09
For Appellant: Shri Girish Dave & Ms. Kadambari DaveFor Respondent: Dr. Saurabh Deshpande-DR
Section 143(3)Section 254(1)Section 40

…आयकर अपीलीय आयकर अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “केकेकेके” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“K”Bench Mumbai सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, संदीप एवं संदीप संदीप गोसांई संदीप गोसांई गोसांई, "याियक गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./3601/Mum/2014,िनधा"रण अपील िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Assessment Year: 2008-09 वष" Exx…

Exxon Mobil Company India P. Ltd, Mumbai vs. Addl CIT Cir 3(1), Mumbai

In the result, assessee’s appeal is partly allowed

ITA 6708/MUM/2011[2007-08]Status: DisposedITAT Mumbai21 Feb 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kochar

For Appellant: Shri Girish Dave a/wFor Respondent: Shri Saurabh Deshpande a/w
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA no.6708/Mum./2011 (Assessment Year : 2007–08) ExxonMobil Company India Pvt. Ltd. Kalpataru Point, Plot no.107 ……………. Appellant Road no.8, Sion (East) Mumbai 400 022 – AACE3157H v/s Addl. Commissioner of Income Tax ……………. Respondent Range–3(1), Mumbai Assessee by : Shri Girish Dave a/w Ms. Kadambari Dave Revenue by : Shri Saurabh Deshpande a/w Shri Jayant Kumar Date of Hearing – 06.12.2017 Date of Order – 21.02.2018 O R D E R PER SAKTIJIT DEY, J.M. Captioned appeal…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…aty, there are at least two non-jurisdictional High Court decisions, namely Honble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 in favour of the assessee, and there is no contrary decision by Honble jurisdictional High Court or by Honble Supreme Court. In De Beers India Minerals (P.) Ltd.'s case (supra), Their Lordships posed the question, as to "what is meaning of make available", to themselves, and proceeded to deal with it as follows: 'The technical or consultancy ser…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…aty, there are at least two non-jurisdictional High Court decisions, namely Honble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 in favour of the assessee, and there is no contrary decision by Honble jurisdictional High Court or by Honble Supreme Court. In De Beers India Minerals (P.) Ltd.'s case (supra), Their Lordships posed the question, as to "what is meaning of make available", to themselves, and proceeded to deal with it as follows: 'The technical or consultancy ser…