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 366,470 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.

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

ITA/93/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…f services of technical or other personnel) if such services: (a) are ancillary and subsidiary to the application or enjoyment of the right, property or information for which a payment described in paragraph 4 of this Article is received; or 4 [2012] 346 ITR 467 Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 24 of 49 (b) make available technical knowledge, experience, skill, know-how or processes, or consist of…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

ITA/92/2025HC Delhi14 Jul 2025

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

For Appellant: Mr Deepak Chopra and Ms Priya TandonFor Respondent: Mr Sunil Agarwal, SSC with Mr Shivansh B
Section 142(1)Section 144Section 144C(5)Section 147Section 148Section 148ASection 260A

…f services of technical or other personnel) if such services: (a) are ancillary and subsidiary to the application or enjoyment of the right, property or information for which a payment described in paragraph 4 of this Article is received; or 4 [2012] 346 ITR 467 Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 24 of 49 (b) make available technical knowledge, experience, skill, know-how or processes, or consist of…

Deputy Commissioner of Income Tax, Gurgaon vs. Hays Business Solutions Private Limited, Gurgaon

The appeal of the Revenue is dismissed

ITA 3003/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 195(1)Section 250Section 37Section 40

…liance in this regard are also placed on the following judicial precedents, wherein, the term 'make available' has been analysed and explained:  DIT V. Guy Carpenter & Co Ltd (20 taxmann.com 807) (Delhi High Court)  CIT V. De Beers India Minerals Pvt. Ltd. (346 ITR 467) (Karnataka High Court)  Endemol India Private Limited (264 CTR 117) (AAR)  Bharti Axa General Insurance Co. Ltd., In re (326 ITR 477) (AAR Delhi)  Cummins Ltd, In re (381 ITR 44) (AAR Delhi)  Intertek Testing Services India (P) Ltd. (AAR) (307 ITR 418)  Invensys Systems Inc. vs DIT (AAR) (317 ITR 438)  Given the above, the Assessee is not…

Pr. Commissioner of Income Tax, International Taxation-1, New Delhi vs. Goodrich Corporation

Accordingly dismissed. Pending applications are also dismissed

ITA/173/2025HC Delhi23 May 2025

Bench: The Learned Itat Assailing The Order Dated 05.01.2024 Passed By The Assessing Officer [Ao] Under Section 147 Read With Section 144C(13) Of The Act. 3. The Assessee Is A Company, Which Is Tax Resident Of The United States Of America [Usa]. The Assessee Has Also Furnished A Tax Residency Certificate [Trc] From The Concerned Authorities Of The Said Country. Digitally Signed By:Tarun Rana Signing Date:01.06.2025 13:30:53 Signature Not Verified

Section 144C(13)Section 147Section 260ASection 9(1)(vii)

…e last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of the Convention.” 14. In CIT v. De Beers India Minerals P. Ltd.: (2012) 346 ITR 467, the Karnataka High Court had explained the import and meaning of ‘make available’ as used in Article 12(4) of the India-USA DTAA as under: “21. What is the meaning of "make available". The technical or consultancy service rendered should be of such a nature that it "makes available" to the recipient technical knowledge, know-how and the like. Th…

Pr. Commissioner of Income Tax, International Taxation-1, New Delhi vs. Goodrich Corporation

Accordingly dismissed. Pending applications are also dismissed

ITA - 173 / 2025HC Delhi23 May 2025

Bench: The Learned Itat Assailing The Order Dated 05.01.2024 Passed By The Assessing Officer [Ao] Under Section 147 Read With Section 144C(13) Of The Act. 3. The Assessee Is A Company, Which Is Tax Resident Of The United States Of America [Usa]. The Assessee Has Also Furnished A Tax Residency Certificate [Trc] From The Concerned Authorities Of The Said Country. Digitally Signed By:Tarun Rana Signing Date:01.06.2025 13:30:53 Signature Not Verified

Section 144C(13)Section 147Section 260ASection 9(1)(vii)

…e last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of the Convention.” 14. In CIT v. De Beers India Minerals P. Ltd.: (2012) 346 ITR 467, the Karnataka High Court had explained the import and meaning of ‘make available’ as used in Article 12(4) of the India-USA DTAA as under: “21. What is the meaning of "make available". The technical or consultancy service rendered should be of such a nature that it "makes available" to the recipient technical knowledge, know-how and the like. Th…

Sheladia Associates Inc, Secunderabad vs. ADIT (Int Taxn)-2, Hyderabad

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1401/HYD/2024[2022-23]Status: DisposedITAT Hyderabad22 May 2025AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. Adit (International Secunderabad Taxation)-2 Pan : Aafcs7792F Hyderabad

For Appellant: Smt.V.Sai Sudha, ARFor Respondent: Shri B.Bala Krishna, CIT-DR
Section 143(3)Section 144C(5)Section 195Section 270ASection 40Section 44C

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Vijay Pal Rao, Vice President and Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. ADIT (International Secunderabad Taxation)-2 PAN : AAFCS7792F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Smt.V.Sai Sudha, AR रधजस् व द्वधरध/Revenue by: Shri B.Bala Krishna, CIT-DR सुिवधई की तधरीख/Date of Hearing: 12/03/2025 घोर्णध की तधरीख/ 22/05/2025 Date of Pronouncement: आदेश / ORDER PER VIJAY PAL…

Assistant Commissioner of Income Tax, Chennai vs. Cognizant Technology Solutions India Private Limited, Chennai

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, CHENNAI श्री एबी टी वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON'BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

Cognizant Technology Solutions India Private Limited, Chennai vs. The Assistant Commissioner of Income-Tax, Central Circle 1(1), Chennai

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ,‘C’ BENCH, CHENNAI "ी एबी टी वक", "ाियक सद" एवं "ी एस. आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1193, 1194, 1205, 1206 & 1207/CHNY/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. PAN : AAACD 3312M (अपील…

Visteon Corporation, Michigan vs. ACIT, International Taxation, Circle-2(2), Chennai

In the result, the appeal of the assessee is partly allowed

ITA 2962/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Mar 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2962 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 Visteon Corporation Asst. Commissioner Of Income Tax, Grace Lake Corporation Centre, International Taxation, Van Buren Township, Circle-2(2), Michigan-48111 Chennai. [Pan: Aadcv5660K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri Ajay Vohra, Sr. Advocate Mr.Aditya Vohra, Advocate (Virtual) प्रत्यर्थी की ओर से /Revenue By : Shri R. Raghupathy, Addl. Cit सुिवाई की तारीख/Date Of Hearing : 17.02.2025 घोर्णा की तारीख /Date Of Pronouncement : 26.03.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri Ajay Vohra, Sr. Advocate Mr.AdityaFor Respondent: Shri R. Raghupathy, Addl. CIT
Section 263

…of India US DTAA and hence, not taxable in India. 10.1 Admittedly, the assessee is a non-resident and having no PE in India. We have gone through the decision of Hon’ble Karnataka High Court in the case of CIT vs. De Beers India Minerals (P) Ltd., reported in 346 ITR 467, referred by the ld.counsel for the assessee and noted that the Hon’ble Supreme Court while interpreting the India US DTAA has held that the principle requirement of ‘make available’ technical services is made only if the service recipient is unable to independently apply the technical knowledge, skill, etc., in future without the aid of service…

Visteon Corporation, Michigan vs. DCIT, International Taxation, Circle-2(2), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1347/CHNY/2023[2021-22]Status: DisposedITAT Chennai26 Feb 2025AY 2021-22

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1347/Chny/2023 (िनधा*रण वष* / Assessment Year: 2021-22) M/S. Visteon Corporation Dcit बनाम/ Grace Lake Corporation Centre, International Taxation Van Buren Township Circle-2(2), Vs. Michigan – 48111 Chennai. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aadcv-5660-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Ms. Jyotsna Sivakumar (Advocate) & Shri Ajay Vohra (Senior Advocate) – Ld. Ars (Through Virtual Mode ) ""थ" की ओर से/Respondent By : Shri Nilay Baran Som (Cit) -Ld. Dr सुनवाई की तारीख/Date Of Hearing : 29-01-2025 घोषणा की तारीख /Date Of Pronouncement : 26-02-2025 आदेश / O R D E R

For Appellant: Ms. Jyotsna Sivakumar (Advocate) &For Respondent: Shri Nilay Baran Som (CIT) -Ld. DR
Section 115ASection 143(3)Section 144CSection 144C(5)Section 9(1)(vii)

…of India US DTAA and hence, not taxable in India. 10.1 Admittedly, the assessee is a non-resident and having no PE in India. We have gone through the decision of Hon’ble Karnataka High Court in the case of CIT vs. De Beers India Minerals (P) Ltd., reported in 346 ITR 467, referred by the ld. counsel for the assessee and noted that the Hon’ble Supreme Court while interpreting the India US DTAA has held that the principle requirement of ‘make available’ technical services is made only if the service recipient is unable to independently apply the technical knowledge, skill, etc., in future without the aid of service…

DCIT CC 4 2 Mumbai, Mumbai vs. Red Chillies Entertainments Pvt. Ltd., Mumbai

In the result, appeal filed by the Revenue is dismissed and Cross Objection filed by the assessee is allowed

ITA 5831/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Feb 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), MS. PADMAVATHY S (Accountant Member)

Section 143(3)Section 147Section 148Section 151Section 40

…d AR has submitted that even in case the payment are not treated as reimbursement the same are not taxable in India as business profits in the absence of P.E in India. He has also relied upon the following decisions:  CIT Vs De Beers India Minerals (P.) Ltd. 346 ITR 467 (Kar.)  CIT Vs Siemens Aktiongesellschaft 310  ACIT Vs CMS (India) Operations & Maintenance Co. (P.)  Abbey Business Services (India) (P.) Ltd. Vs DCIT 23 Taxman 346 (Bang.)  ITO Vs ISE Securities & Services Ltd. in ITA No. 6391/M/2009 22. We have considered the rival submissions as well as relevant material on record. The present case is a…

Anand Singh, Village Shahpur Turk vs. Income Tax Officer 69(5), Delhi

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2024[2012-13]Status: DisposedITAT Delhi20 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

…ly refurbished replacement unit in exchange for the customer's equipment or assessee will repair the customer's equipment and send that back to the Indian customer." …….. 14. In CIT v. De Beers India Minerals P. Ltd. [2012] 21 taxmann.com 214/208 Taxman 406/346 ITR 467 (Karnataka), the Karnataka High Court had explained the import and meaning of 'make available' as used in Article 12(4) of the India- USA DTAA as under: "21. What is the meaning of "make available". The technical or consultancy service rendered should be of such a nature that it "makes available" to the recipient technical knowledge, know-how and…

Commissioner of Income Tax International Tax- 1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/202/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

Commissioner of Income Tax (International Taxation-1), New Delhi vs. M/S Expeditors International of Washington Inc

ITA/205/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

The Commissioner of Income Tax (International Tax)-1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/263/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

The Commissioner of Income Tax (International Tax)-1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/248/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

The Commissioner of Income Tax (International Tax)-1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/247/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

The Commissioner of Income Tax (International Tax)-1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/246/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…

The Commissioner of Income Tax (International Tax)-1 New Delhi vs. M/S Expeditors International of Washington Inc

ITA/249/2022HC Delhi13 Feb 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ake available” test was satisfied. 90. We find that the most lucid enunciation of the meaning to be assigned to the phrase “make available ” appears in the decision of the Karnataka High Court in De Beers [CIT v. De Beers India Minerals P. Ltd., (2012) 346 ITR 467 (Karn); 2012 SCC OnLine Kar 8858.] and where the High Court had held (page 480 of 346 ITR): “Therefore, the clause in the Singapore agreement which explicitly makes it clear the meaning of the words „make available‟, the said clause has to be applied, and to be read into this agreement also. Therefore, it follows that for attracting the li…