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.

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (International Taxation)-3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (International Taxation) 3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited., Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

Parvinder Kaur Sawhney, Gurgaon vs. Pr, CIT, Delhi -12, New Delhi

In the result, assessee’s appeals in ITA No

ITA 626/DEL/2021[2011-12]Status: DisposedITAT Delhi06 Jan 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rajan Vohra, CAFor Respondent: Shri Nikhil Kumar Govila, CIT-DR
Section 133(6)Section 147Section 153Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 665/DEL/2025 [A.Y 2018-19] ITA No. 666/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada Corp. Vs. The Dy. C.I.T [resulted out of amalgamation of Pratt & Circle – 2(2)(2) Whitney Canada Corp and Turbo Engines Corp International Taxation 1000, Boul Marie Victorin, Longueuil New Delhi Quebec –J4G1A1 PAN – AAPCP 1595 F ITA No. 620/DEL/2025 [A.Y 2018-19] ITA No. 626/DEL/2025 [A.Y 2022-23] M/s Pratt & Whitney Canada (Sea) Pte Ltd Vs. The Dy. C.I.T 10, Loyang…

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER WITH CO NO.20/Ahd/2022 Assessment Year : 2014-15 AND 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, ACIT, International C/o. BSR Associates & LLP Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road…

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘D अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER WITH CO NO.20/Ahd/2022 Assessment Year : 2014-15 AND 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, ACIT, International C/o. BSR Associates & LLP Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road…

Criteo Singapore Pte. Ltd., Singapore vs. ACIT Ciricle 1(2)(1) International Taxation, New Delhi

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

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…l knowledge or skill contained therein independently. Further, such services are required by Criteo India on a recurring basis. The ld AR relied on the decisions of Hon’ble Karnataka High Court in the case of CIT v. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar) and the Hon’ble Delhi High Court in the case of International Management Group (UK) Ltd. [2024] 164 taxmann.com 225 (Delhi). 46. The ld AR stated that the expression ‘Make Available’ has also not been defined in the India-Singapore DTAA and he made reference to the Memorandum of Understanding(‘MOU’) between India and USA on Article 12 w…

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Deputy Commissioner of Income Tax, Circle -1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Deputy Commissioner of Income Tax-Circle-1(1)(1), Bangalore., Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S.

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “A” BENCH, BANGALORE Before Shri George George K., Vice President and Ms. Padmavathy S., Accountant Member ITA Nos. 1196, 1226 & 1229/Bang/2024 (Assessment Years: 2016-17 to 2018-19) DCIT, Circle - 1(1)(1) Algonomy Software Pvt. Ltd. Room No. 215, 2nd Floor 40/4 Lavelle Road BMTC Building, 6th Block vs. Bangalore Bazaar Koramangala Bangalore 560001 Bangalore 560095 PAN – AADCM7750M (Appellant) (Respondent) Assessee by: Shri Narendra Kumar Jain, Advocate Revenue by: Shri R.N. Siddappaji, CIT-DR Date of hearing: 14.10.2024 Date of pronouncement: 15.10.2024 O R D E…

Visteon Corporation, Michigan vs. DCIT, Intenl Taxn, Circle-2(2), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 258/CHNY/2023[2013-14]Status: DisposedITAT Chennai30 Sept 2024AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S.R. Raghunatha

For Appellant: Shri. Ajoy Vohra, Sr. Advocate (By Virtual), Ms. Jyotsma Sivakumar and Shri. AdiFor Respondent: Shri. Nilay Baran Som, IRS, CIT
Section 142(1)Section 147

…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, Intl. Taxn., Circel1(2), Bangalore vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1326/BANG/2024[2018-19]Status: DisposedITAT Bangalore19 Sept 2024AY 2018-19

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT, Intl Taxn, Circle-1(2), Bng, Bengaluru vs. Blue Yonder Inc., U.S.A

In the result, appeals filed by the Revenue are dismissed

ITA 1302/BANG/2024[2012-13]Status: DisposedITAT Bangalore19 Sept 2024AY 2012-13

Bench: Shri George George K & Shri Waseem Ahmedit(It)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner Of Income Tax, Vs. M/S. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. Pan : Aaccj 3581 C Appellant Respondent C.O.No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Assessment Years : 2012-13 M/S. Blue Yonder Inc., Vs. The Assistant Commissioner Of Income Tax, United States. Circle -1(2), Pan : Aaccj 3581 C Bengaluru. Cross Objector Respondent Appellant By : Shri. T. Suryanarayana, Advocate & Smt. Tanmayee Rajkumar, Advocate Respondent By : Smt. R. Ilavarasi, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 19.09.2024 Date Of Pronouncement : 19.09.2024 O R D E R Per Bench : These Appeals At The Instance Of The Revenue Are Directed Against Two Orders Of Cit(A) Both Dated 09.05.2024 Passed Under Section 250 Of The Act. The Relevant Assessment Years Are 2012-13 & 2018-19. It(It)A Nos.1302, 1326/Bang/2024 C.O. No.34/Bang/2024 (In It(It)A No.1302/Bang/2024) Page 2 Of 13

For Appellant: Shri. T. Suryanarayana, Advocate and Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Smt. R. Ilavarasi, CIT(DR)(ITAT), Bengaluru
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos.1302, 1326/Bang/2024 Assessment Years : 2012-13, 2018-19 The Deputy Commissioner of Income Tax, Vs. M/s. Blue Yonder Inc., International Taxation, 15059 N, Suite 400 Scottsdale, Circle -1(2), Arizona, Foreign, Bengaluru. United States. PAN : AACCJ 3581 C APPELLANT RESPONDENT C.O.No.34/Bang/2024 (in IT(IT)A No.1302/Bang/2024) Assessment Years : 2012-13 M/s. Blue Yonder Inc., Vs. The Assistant Commissioner of Income Tax, United States. Circle -1(2), PAN : AACCJ…

DCIT, Intl. Taxn., Circle 1(2), Bangalore vs. Blue Yonder Inc., Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1414/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Sept 2024AY 2015-16

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…

DCIT, Circle 1(2) (Intl. Taxn.), Blr, Bangalore vs. Blue Yonder Inc, Bangalore

In the result, all the appeals of the revenue are dismissed

ITA 1413/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Sept 2024AY 2017-18

Bench: Shri George George K. & Shri Waseem Ahmed

For Appellant: Shri T. Suryanarayana, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru
Section 133(6)Section 14Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER IT(IT)A Nos. 1412 to 1414/Bang/2024 Assessment Years : 2015-16 to 2017-18 The Deputy Commissioner Vs. M/s. Blue Yonder Inc, of Income Tax, Tower A, Mantari Commercio, Circle – 1(2), Outer Ring Road, (International taxation), Bellandur, Bengaluru. Bengaluru. PAN: AACCJ 3581C APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. Advocate Respondent by : Ms. Neera Malhotra, CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.09.2024 Date of Pronouncement : 12.09.20…