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.

How many judgments cite CIT v. De Beers India Minerals (P.) Ltd.?

371 judgments on BharatTax cite CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467), spanning 2015 to 2026.

Which sections of the Income Tax Act does CIT v. De Beers India Minerals (P.) Ltd. come up under?

It is most often cited in judgments turning on Section 9(1)(vii), Section 195, Section 143(3), Section 144C(13), Section 147, Section 1961.

CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467)

Hindustan Aeronautics Limited, Bangalore vs. The DCIT, (It), Circle-1(2), Bangalore

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

ITA 8/BANG/2023[2013-14]Status: DisposedITAT Bangalore20 Feb 2023AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Siddhesh Chougule, A.RFor Respondent: Dr. Sankar Ganesh K., D.R

Section 195Section 20Section 201Section 250Section 9

…ss the person receiving the services is enabled to utilize such services on its own in the future without having recourse to the person providing the service. The Hon'ble Karnataka High Court in the case of CIT vs. De Beers India Minerals Pvt. Limited (2012): 346 ITR 467 (Kar) while considering a similar issue has held that “To be said to “make available”, the service should be aimed at and result in transmitting technical knowledge etc so that the payer of the service could derive an enduring benefit and utilize the knowledge or know-how on his own in future without the aid of the service provider. In other word…

Hindustan Aeronautics Limited, Bangalore vs. The DCIT, (It), Circle-1(2), Bangalore

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

ITA 7/BANG/2023[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Siddhesh Chougule, A.RFor Respondent: Dr. Sankar Ganesh K., D.R

Section 195Section 20Section 201Section 250Section 9

…ss the person receiving the services is enabled to utilize such services on its own in the future without having recourse to the person providing the service. The Hon'ble Karnataka High Court in the case of CIT vs. De Beers India Minerals Pvt. Limited (2012): 346 ITR 467 (Kar) while considering a similar issue has held that “To be said to “make available”, the service should be aimed at and result in transmitting technical knowledge etc so that the payer of the service could derive an enduring benefit and utilize the knowledge or know-how on his own in future without the aid of the service provider. In other word…

Google Llc (Formerly Known As Google Inc.), California vs. Joint Commissioner of Income Tax (OSD) International Taxation, Circle-1(1), Bangalore

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

ITA 167/BANG/2021[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 167/Bang/2021 - Ay : 2010-11) It(It)A No. 688/Bang/2022 - Ay : 2012-13)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR

Section 143(3)Section 148Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(IT)A No. 167/Bang/2021 - AY : 2010-11) IT(IT)A No. 688/Bang/2022 - AY : 2012-13) M/s. Google LLC vs JCIT (OSD) (IT)/DCIT (IT) (formerly Google Inc.) Circle 1(1), Bangalore 1600, Amphitheatre Parkway BMTC Building, 80ft Road Mountain View 6th Block, Koramangala CA US 94043 Bangalore 560095 PAN – AADCG7673B (Appellant) (Respondent) Assessee by: Shri Percy Pardiwala, Sr. Advocate Shri Anmol Anand, Ms. Priya Tandon Mr. Mithal Reddy, Advocates Revenue by: Ms. Ne…

M/S. Yokogawa India Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

In the result, the appeal of the assessee is partly allowed and the Stay Petition is dismissed

ITA 2608/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Feb 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2608/Bang/2019 and SP 60/Bang/2022 Assessment year : 2015-16 Yokogawa India Limited, Vs. The Assistant Commissioner Plot No.96, 3rd Cross, of Income Tax, LTU, Electronic City, Hosur Road, Circle 2, Bangalore – 560 100. Bangalore PAN: AAACY 0840P APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 14.02.2023 O R D E R Per Padmava…

Income Tax Officer (It) 3 (2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 783/MUM/2022[2016-17]Status: DisposedITAT Mumbai24 Jan 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash

Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 782/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash

Section 195Section 201Section 201(1)

…P a g e | 1 4 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 782 & 783/Mum/2022 (A.Ys.2015-16 & 2016-17) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. ) 412, Floor-4, 17 G Building, Nariman Point, Vardhaman Chamber, Mumbai – 400021 Cawasji Patel Road, Horniman Circle, Fort, Mumbai - 400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACL1490J Appellant…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 500/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash

Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Develope\Rs Ltd (As Sucessor of Lodha Developers Ltd Which Was Sucessor of Bellissimo Crown Builders P. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 498/MUM/2022[2015-16]Status: DisposedITAT Mumbai24 Jan 2023AY 2015-16

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash

Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Income Tax Officer (It), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

In the result, all the appeals of the revenue are dismissed and all the cross objection filed by the assesse are also dismissed

ITA 497/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Jan 2023AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singh

For Appellant: Niraj ShethFor Respondent: Soumendu Kumar Dash

Section 195Section 201Section 201(1)

…P a g e | 1 9 Appeals ITO (IT)-3(2)(2) Vs. M/s Macrotech Developer Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 497 to 500 & 784/Mum/2022 (A.Ys.2014-15 to 2016-17 & 2018-19) Income Tax Officer (IT) Vs. M/s Macrotech Developer 3(2)(2), Room No. 1627, Ltd. (a s s uc c es s or of L odha Dev elop er 16th Floor, Air India Ltd. w hic h wa s B e llis s iom o Crow n B uildmart Pv t. L td ) Building, Nariman Point, 412, Floor-4, 17 G Mumbai – 400021 Vardhaman Chamber, Cawasji Patel Road, Horniman Circle, Fort,…

Aptean India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar

Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 422/Bang/2022 Assessment Year : 2017-18 M/s. Aptean India Pvt. Ltd., 1/2, 8th Floor, Level 5, The Assistant Golden Heights, Commissioner of 59th C Cross Road, Income Tax, 4th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. PAN: AAACC5890M APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 03-11-2022 Date of Pronouncement : 20-01-2023 ORDER PER BEENA PILLA…

Koninklijke Philips N.V., Netherlands vs. DCIT (It), Circle - 1(2), Kolkata

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

ITA 1936/KOL/2018[2014-15]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 153(1)Section 9

…आयकर अपीलीय अधिकरण कोलकाता 'सी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA श्री राजपाल यादव, उपाध्यक्ष (कोलकाता क्षेत्र) एवं डॉ. मनीष बोरड, लेखा सदस्य के समक्ष Before SRI RAJPAL YADAV, VICE PRESIDENT & DR. MANISH BORAD, ACCOUNTANT MEMBER I.T.A. No.: 1936/KOL/2018 Assessment Year: 2014-15 Koninklijke Philips N.V....…………............................Appellant [PAN: AACCK 0806 B] Vs. DCIT (IT), Circle-1(2), Kolkata................................Respondent Appearances by: Sh. Percy Pardiwala, Sr. Counsel & Sh. Ketan K Ved, CA, appeared on behalf of the Assessee. Sh. Manish Kanauji…

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

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…s not satisfied, the payment cannot be treated as FTS. He relied on the decision of coordinate bench of this Tribunal in case of CIT v IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 84 of 85 De Beers India Minerals P. Ltd reported in (2012) 346 ITR 467 for this proposition. Similarly, by virtue of the protocol to India – Israel Treaty read with FTS clause of India – Portugal republic Treaty, payment to Israel resident for services would not be regarded ‘fees for technical services’ as there was no making available of technical knowledge, experience, skill, know how etc. 12.8 The Ld.AR submitte…

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R

Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…s not satisfied, the payment cannot be treated as FTS. He relied on the decision of coordinate bench of this Tribunal in case of CIT v IT(TP)A No.735/Bang/2018 & M/s. Infosys Limited, Bangalore Page 84 of 85 De Beers India Minerals P. Ltd reported in (2012) 346 ITR 467 for this proposition. Similarly, by virtue of the protocol to India – Israel Treaty read with FTS clause of India – Portugal republic Treaty, payment to Israel resident for services would not be regarded ‘fees for technical services’ as there was no making available of technical knowledge, experience, skill, know how etc. 12.8 The Ld.AR submitte…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR

Section 143(3)

…her in the Act or in the India-Singapore DTAA but has been explained by various courts across jurisdictions in India. 10. Specific mention was made to the decision of the Hon'ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 and the decision of the Hon'ble Jurisdictional High Court in the case of DIT Vs. Guy Carpenter & Co. Ltd 346 TR 504. 11. It is the say of the ld. counsel for the assessee that from the nature of services, it is evident that the assessee has not made available any technical knowledge, skill, etc., rather, the services are given on a continuous y…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR

Section 143(3)

…ed either in the Act or in the India-USA DTAA but has been explained by various courts across jurisdictions in India. 10. Specific mention was made to the decision of the Hon'ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 and the decision of the Hon'ble Jurisdictional High Court in the case of DIT Vs. Guy Carpenter & Co. Ltd 346 TR 504. 11. It is the say of the ld. counsel for the assessee that from the nature of services, it is evident that the assessee has not made available any technical knowledge, skill, etc., rather, the services are given on a continuous y…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR

Section 143(3)

…her in the Act or in the India-Singapore DTAA but has been explained by various courts across jurisdictions in India. 10. Specific mention was made to the decision of the Hon'ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 and the decision of the Hon'ble Jurisdictional High Court in the case of DIT Vs. Guy Carpenter & Co. Ltd 346 TR 504. 11. It is the say of the ld. counsel for the assessee that from the nature of services, it is evident that the assessee has not made available any technical knowledge, skill, etc., rather, the services are given on a continuous y…

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR

Section 143(3)

…ed either in the Act or in the India-USA DTAA but has been explained by various courts across jurisdictions in India. 10. Specific mention was made to the decision of the Hon'ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 and the decision of the Hon'ble Jurisdictional High Court in the case of DIT Vs. Guy Carpenter & Co. Ltd 346 TR 504. 11. It is the say of the ld. counsel for the assessee that from the nature of services, it is evident that the assessee has not made available any technical knowledge, skill, etc., rather, the services are given on a continuous y…

Edenred Sa, Mumbai vs. ACIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…es integra. There are at least two non-jurisdictional High Court decisions, namely Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. 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: '......…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…es integra. There are at least two non-jurisdictional High Court decisions, namely Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. 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: '......…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash

Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…es integra. There are at least two non-jurisdictional High Court decisions, namely Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. 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: '......…

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

What is CIT v. De Beers India Minerals (P.) Ltd. authority for?

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

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

Hindustan Aeronautics Limited, Bangalore vs. The DCIT, (It), Circle-1(2), Bangalore

Hindustan Aeronautics Limited, Bangalore vs. The DCIT, (It), Circle-1(2), Bangalore

Google Llc (Formerly Known As Google Inc.), California vs. Joint Commissioner of Income Tax (OSD) International Taxation, Circle-1(1), Bangalore

M/S. Yokogawa India Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

Income Tax Officer (It) 3 (2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Developers Ltd, Mumbai

Income Tax Officer (It) 3(2) (2), Mumbai vs. M/S. Macrotech Develope\Rs Ltd (As Sucessor of Lodha Developers Ltd Which Was Sucessor of Bellissimo Crown Builders P. Ltd, Mumbai

Income Tax Officer (It), Mumbai vs. M/S. Macrotech Developers Ltd (As Sucessor of Lodha Developers Ltd Which Was Bellissimo Crown Buildmart Pvt. Ltd, Mumbai

Aptean India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

Koninklijke Philips N.V., Netherlands vs. DCIT (It), Circle - 1(2), Kolkata

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

M/S Infosys Ltd, Bangalor E vs. The Assistant Commissioner of Income Tax Circle-3(1)(1), Bangalore

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

Edenred Sa, Mumbai vs. ACIT (It) 2(2)(1), Mumbai

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai