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.

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1071/CHNY/2022[2016-2017]Status: DisposedITAT Chennai13 Dec 2023AY 2016-2017

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 DCIT/JCIT(OSD), M/s. Aspire Systems India Corporate Circle -1(1), v. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, II Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AACCA-4543-M] (अप…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1070/CHNY/2022[2017-2018]Status: DisposedITAT Chennai13 Dec 2023AY 2017-2018

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 DCIT/JCIT(OSD), M/s. Aspire Systems India Corporate Circle -1(1), v. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, II Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AACCA-4543-M] (अप…

DCIT, Corporate Circle - 1 (1), Chennai vs. M/S Aspire Systems India Private Limited, Chennai

In the result, appeals filed by the revenue for assessment

ITA 1069/CHNY/2022[2010-2011]Status: DisposedITAT Chennai13 Dec 2023AY 2010-2011

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 Dcit/Jcit(Osd), M/S. Aspire Systems India Corporate Circle -1(1), V. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, Ii Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [Pan: Aacca-4543-M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 39 & 40/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13 & 2013-14

For Appellant: Ms. Jharna B. Harilal, FCA
Section 195Section 195(2)Section 197Section 37Section 40Section 9(1)(vii)Section 9(2)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1069, 1070 & 1071/Chny/2022, 159 & 315/Chny/2023 िनधा"रण वष" / Assessment Years: 2010-11, 2017-18, 2016-17, 2012-13 & 2013-14 DCIT/JCIT(OSD), M/s. Aspire Systems India Corporate Circle -1(1), v. Private Limited, Chennai – 600 034. Old No. 4, New No. 7, II Trust Link Road, Raja Annamalaipuram, Chennai – 600 028. [PAN: AACCA-4543-M] (अप…

Servicenow Nederland Bv, Netherlands vs. Assistant Commissioner of Income Tax, Circle International Tax 3(1)(2), Delhi

In the result, assessee’s appeals in ITA No

ITA 2023/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Dec 2023AY 2021-22

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234ASection 234CSection 270ASection 274

…ilable’ is for the entire expressions mentioned in Article 12(5)(b) of the India Netherlands Treaty. In this regard, it would be relevant to address 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 (Kar) to understand the meaning of expression ‘make available’. The relevant operative portion of the judgement of Hon’ble Karnataka High Court is reproduced hereunder:- 13. Under the Act if the consideration paid for rendering technical services constitutes income by way of fees for technical services, it is taxable. However, Article 12 of the a…

Servicenow Nederland Bv, Netherlands vs. Assistant Commissioner of Income Tax, Circle International Taxation 3(1)(2), New Delhi

In the result, assessee’s appeals in ITA No

ITA 2022/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Dec 2023AY 2020-21

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar: (A.Y. 2020-21) & : (A.Y. 2021-22)

Section 143(3)Section 144C(13)Section 144C(5)Section 195Section 234ASection 234CSection 270ASection 274

…ilable’ is for the entire expressions mentioned in Article 12(5)(b) of the India Netherlands Treaty. In this regard, it would be relevant to address 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 (Kar) to understand the meaning of expression ‘make available’. The relevant operative portion of the judgement of Hon’ble Karnataka High Court is reproduced hereunder:- 13. Under the Act if the consideration paid for rendering technical services constitutes income by way of fees for technical services, it is taxable. However, Article 12 of the a…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

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

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ..... Appellant Vs. DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent & DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ...... Appellant Vs. Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ...... Respondent Page 1…

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…as further submitted that the principle that services which does not make available technical knowledge/expertise cannot be regarded as FIS/FTS. For this, the appellant has relied upon various decisions in the case of CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467). (Karnataka HC), US Technology Resources (Pvt) Ltd. (ITA No. 3B/Coch/2014) (Kerala HC), DIT v Guy Carpenter (346 ITR 504) (Delhi HC), Sun Microsystems India Pvt Ltd. (363 ITR 63) (Karnataka HC), Raymond Ltd vs DCIT (Mumbai ITAT) (86 ITD 791), Mark & Spencer Reliance India Pvt. Ltd.(38 taxmann 190) (Mumbai ITAT), Foseco International v ADCIT (68…

Kraft Foods Group Brands Llc, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation)-3(1)(2), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…to the service provider in the future. The aforesaid principle has also been upheld in the following judicial precedents: Assessee's contentions:  Guy Carpenter & Co Ltd vs ADIT (2012) ITA No 202/2012 (Del_HC)  CIT vs De Beers India Minerals (P) Ltd (2012) 346 ITR 467 (Kar_HC)  National Organic Chemical Industries Ltd vs DCIT (2005) 96 TTJ 765 (Mum.) ADIT vs WSN Global Services (P) Ltd (2011) 10 Taxmann 254 (Mum.)  Wockhardt Ltd vs ACIT (2011) 10 Taxmann 208 (Mum.)  Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum.)  ACIT vs Paradigm Geophysical Pvt. Ltd. (2008) 117 TTJ 812 (Del_T) Page No. | 22 Kraft Foods Gr…

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9484/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…istance of the assessee. He submitted, the job of getting site and project-specific drawings/layouts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes…

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9483/DEL/2019[ 2010-11]Status: DisposedITAT Delhi06 Sept 2023

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…istance of the assessee. He submitted, the job of getting site and project-specific drawings/layouts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes…

M/S Aluminium Pechiney, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 3410/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…istance of the assessee. He submitted, the job of getting site and project-specific drawings/layouts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…risdictional High Court decisions, namely Honble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504/207 Taxman 121/20 taxmann.com 807 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 (Kar.) in favour of the assessee, and there is no contrary decision by 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 follow…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…risdictional High Court decisions, namely Honble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504/207 Taxman 121/20 taxmann.com 807 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 (Kar.) in favour of the assessee, and there is no contrary decision by 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 follow…

Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 32/BANG/2021[2011-12]Status: DisposedITAT Bangalore29 Aug 2023AY 2011-12

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…ct that the payments are made by the customers year on year demonstrates that the services do not make available any technology. Reliance in this regard is placed on the following decisions - CIT v. De Beers India Minerals Private Limited (reported in [2012] 346 ITR 467 (Kar. HC)); - CIT v. ISRO Satellite Centre (reported in [2013] 35 taxman.com 352 (Kar. HC)); - Bharat Sanchar Nigam Ltd. v. ACIT (reported in [2017] 87 taxmann.com 152 (Delhi - Trib.)); and IT(IT)A Nos. 89, 2218/Bang/2019, 32/Bang/2021, 709/Bang/2022, 165 to 167/Bang/2023 Page 12 of 17 - Bharti Airtel Ltd. v. ITO (TDS) (supra). Therefore, it is…

M/S Communications Global Network Services Limited, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 89/BANG/2019[2009-10]Status: DisposedITAT Bangalore29 Aug 2023AY 2009-10

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…ct that the payments are made by the customers year on year demonstrates that the services do not make available any technology. Reliance in this regard is placed on the following decisions - CIT v. De Beers India Minerals Private Limited (reported in [2012] 346 ITR 467 (Kar. HC)); - CIT v. ISRO Satellite Centre (reported in [2013] 35 taxman.com 352 (Kar. HC)); - Bharat Sanchar Nigam Ltd. v. ACIT (reported in [2017] 87 taxmann.com 152 (Delhi - Trib.)); and IT(IT)A Nos. 89, 2218/Bang/2019, 32/Bang/2021, 709/Bang/2022, 165 to 167/Bang/2023 Page 12 of 17 - Bharti Airtel Ltd. v. ITO (TDS) (supra). Therefore, it is…

M/S. Communications Global Network Services Limited, United Kingdom vs. Deputy Commissioner of Income Tax (International Taxation), Circle- 2(1), Bangalore

In the result, appeals filed by the assessee are partly allowed

ITA 2218/BANG/2019[2010-11]Status: DisposedITAT Bangalore29 Aug 2023AY 2010-11

Bench: Shri George George K & Shri Laxmi Prasad Sahuappeal No. Appellant Respondent It(It)A M/S. Communications Global The Deputy Commissioner Of No.89/Bang/2019 Network Services Limited, Income Tax 81, Newgate Street, London, (International Taxation), Assessment Year : Ec1A 7Aj, Circle – 2(1), 2009-10 United Kingdom. Bengaluru. Pan : Aagcc 9220 K It(It)A The Deputy Commissioner Of Nos.2218/Bang/2019, Income Tax 32/Bang/2021, -Do (International Taxation), 709/Bang/2022, Circle – 2(2), 165 To 167/Bang/2023 Bengaluru. Assessment Years : 2010-11 To 2015-16 Assessee By : Shri. T. Suryanarayana, Smt. Tanmayee Rajkumar, Advocates Revenue By : Shri. Aseem Sharma, Cit(Dr), Itat, Bengaluru. Date Of Hearing : 28.08.2023 Date Of Pronouncement : 29.08.2023

For Appellant: Shri. T. Suryanarayana, Smt. Tanmayee RajkumarFor Respondent: Shri. Aseem Sharma, CIT(DR), ITAT, Bengaluru
Section 143(3)Section 147Section 201Section 5(2)

…ct that the payments are made by the customers year on year demonstrates that the services do not make available any technology. Reliance in this regard is placed on the following decisions - CIT v. De Beers India Minerals Private Limited (reported in [2012] 346 ITR 467 (Kar. HC)); - CIT v. ISRO Satellite Centre (reported in [2013] 35 taxman.com 352 (Kar. HC)); - Bharat Sanchar Nigam Ltd. v. ACIT (reported in [2017] 87 taxmann.com 152 (Delhi - Trib.)); and IT(IT)A Nos. 89, 2218/Bang/2019, 32/Bang/2021, 709/Bang/2022, 165 to 167/Bang/2023 Page 12 of 17 - Bharti Airtel Ltd. v. ITO (TDS) (supra). Therefore, it is…

Servicenow Nederland Bv, Netherland vs. ACIT, Circle- Int. Taxation 3(1)(2), Delhi

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

ITA 2242/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Aug 2023AY 2019-20

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER M/s Service Now Asst. CIT Nederland BV, Circle International Hoeknorode-3, Vs. Taxation,3(1)(2) Amesterdam Zuidoost Delhi ‘the Ld. AO) Netherlands-2202 BR PAN-AASCS 7933F (Appellant) (Respondent) Appellant by S/Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv.& Arpit Goyal, CA Respondent by Mr. Vizay B. Vasanta, CIT-DR Date of Hearing 01/06/2023 Date of Pronouncement 29/08/2023 ORDER PER M. BALAGANESH AM: This appeal is preferred by the Assessee against the final a…

Gensler Singapore Prvivate Limited, Singapore vs. JCIT, Circle-1(3)(1) International Tax, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 7694/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vii)

…of the Mumbai Bench Tribunal in the case of DCIT Vs. Forum Homes (P.) Ltd. [(2022) 192 ITD 184 (Mumbai-Trib.)]. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Mineral Private Limited [(2012) 346 ITR 467 (Kar). 8. On the other hand, the ld. DR referring to page Nos. 99 to 101 of the work order dated 30.06.2015 containing various clauses submits that as per the work order the principal designer co- ordinate with the contractors and other third parties appointed by RCITP and integrate the services with the services and work rendered by various cont…

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…oviding cloud computing services, by itself in its business or for its own benefit, without recourse to the assessee in future. 19.2 Citing the decisions in the case of DIT vs Guy Carpenter & Co Ltd. 346 ITR 504 (Del); CIT vs De Beers India Minerals (P) Ltd. 346 ITR 467 (Kar); NQA Quality Systems…

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…oviding cloud computing services, by itself in its business or for its own benefit, without recourse to the assessee in future. 19.2 Citing the decisions in the case of DIT vs Guy Carpenter & Co Ltd. 346 ITR 504 (Del); CIT vs De Beers India Minerals (P) Ltd. 346 ITR 467 (Kar); NQA Quality Systems…