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)

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

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

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: '......…

Income-Tax Officer (It), Ward -4, Pune vs. M/S Sunguard Availability Services LLP, Pune

Appeal is dismissed in above terms

ITA 258/PUN/2021[2017-18]Status: DisposedITAT Pune28 Nov 2022AY 2017-18

Bench: Shri S.S.Godara, Jm & Shri G.D. Padmahshali, Am आयकर अपील सं. / Ita No.258/Pun/2021 धनधाारण वषा / Assessment Year : 2017-18

For Appellant: Shri Ajit Kumar Jain &For Respondent: Shri B.Y.Chavan

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

…forgoing “make available” condition in assessee’s services. This tribunals recent coordinate bench decision in M/s. Faurecia Automotive Holding V/s. DCIT ITA No. 784/PN/ 2015 dated 08.07.2019 holds in light of CIT V/s. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) that such “ make available” condition stipulates that the payer concerned is independently able to make use of the technical know-how etc. coming from the service provider’s side . We thus affirm the CIT(A)’s findings reversing the Assessing Officer’s action holding the amount in issue of Rs. 68,72,39,090/- as taxable in India. The Revenue…

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

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

ITA 718/BANG/2017[2012-13]Status: DisposedITAT Bangalore28 Nov 2022AY 2012-13

Bench: Shri Chandra Poojaria & Smt. Beena Pillaiassessment Appeal No. Appellant Respondent Year M/S. Infosys Ltd., The Assistant Electronic City, Commissioner It(Tp)A No. Hosur Road, Of Income Tax, 2012-13 718/Bang/2017 Bangalore – 560 Circle – 100. 3(1)(1), Pan: Bangalore. Aaaci4798L : Shri Padamchand Khincha, Assessee By Ca : Shri K.V. Arvind & Shri Dilip, Revenue By Standing Counsels For Dept. Date Of Hearing : 15-09-2022 Date Of Pronouncement : 28-11-2022 Order Per Beena Pillaipresent Appeal Arises Out Of Final Assessment Order Dated 28/02/2017 Passed By The Ld.Acit, Circle – 3(1)(1), Bangalore For A.Y. 2012-13 On Following Grounds Of Appeal: General & Legal Grounds 1. The Order Passed By The Learned Assessing Officer & The Directions Of Hon’Ble Drp To The Extent Prejudicial To The Appellant Is Bad In Law & Liable To Be Quashed. Grounds On Denial Of Deduction Claimed Under Section 10Aa In Respect Of 4 Sez Units Viz., Chennai – Unit 1, Chandigarh, Mangalore - Unit 1 & Pune Unit 1 2. The Learned Assessing Officer Has Erred In Denying Deduction Claimed Under Section 10Aa In The Return Of Income Totally Amounting To Rs. 2227,82,65,630 In Respect

Section 10ASection 14ASection 2Section 2(24)Section 40

…A DTAA unless the make available clause is not satisfied, the payment cannot be treated as FTS. He relied on the decision of coordinate bench of Page 46 IT(TP)A No. 718/Bang/2017 this Tribunal in case of CIT v 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 submitted…

Intrado Ec India Private Limited, Bengaluru vs. DCIT-Circle-3(1)(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 239/BANG/2021[2016-17]Status: DisposedITAT Bangalore09 Nov 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy S

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT)

Section 143(3)Section 153Section 2CSection 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.239/Bang/2021 Assessment year : 2016-17 Intrado EC India Private Ltd. Vs. The Deputy (formerly West Unified Commissioner of Income Communications India Pvt. Ltd.], Tax, # 135, 1st Floor, RMZ Titanium, Circle 3(1)(1), Old Airport Road, Kodihalli, Bengaluru. Bengaluru – 560 017. PAN: AAACI 6707K APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Advocate Respondent by : Shri K. Sankar Ganesh, Jt. CIT(DR)(ITAT), Bengaluru. Date of hearing : 02.11.2022 Dat…

Faurecia Automotive Holdings, Pune vs. Assistant Commissioner of Income Tax(It), Circle-1, Pune

In the result, appeal of the assessee is allowed

ITA 488/PUN/2022[2019-20]Status: DisposedITAT Pune01 Nov 2022AY 2019-20

For Appellant: Shri Siddesh Chaugule, CAFor Respondent: Shri Keyur Patel – CIT DR

Section 143(3)Section 144C(13)Section 144C(5)Section 253Section 270ASection 9(1)(vi)Section 9(1)(vii)

…manifested that these do not result in making available any technical knowhow etc. to the Faurecia India. 18.9. The term “make available” has come up for consideration before the Hon’ble Karnataka High Court in CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar.) in which it has been held that this term means that the payer of the services should be able to utilise the acquired 11 Faurecia Automotive Holdings A.Y. 2019-20 knowledge or knowhow at his own in future without the aid of service provider. The Authority for Advance Ruling in Production resources group, in Re (2018) 401 ITR 56 AAR has al…

Nalco Company, Pune vs. Assistant Commisiioner of Income Tax (Int. Taxation) Circle 2, Pune

In the result, the appeal is allowed for statistical purposes

ITA 4/PUN/2021[2016-17]Status: DisposedITAT Pune01 Nov 2022AY 2016-17

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryनिर्धारण वर्ा / Assessment Year: 2016-17 Nalco Company, Vs. Acit, C/O.238/239, 3Rd Floor, (International Taxation), Quadra-1, Panchshil, Cirle-2, Pune Magarpatta Road, Pune Pan : Aaccn3661R Appellant Respondent

For Appellant: Shri Ketan VedFor Respondent: Shri Prashant Gadekar

Section 143(3)Section 263Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER निर्धारण वर्ा / Assessment Year: 2016-17 Nalco Company, Vs. ACIT, C/o.238/239, 3rd Floor, (International Taxation), Quadra-1, Panchshil, Cirle-2, Pune Magarpatta Road, Pune PAN : AACCN3661R Appellant Respondent Assessee by: Shri Ketan Ved Revenue by: Shri Prashant Gadekar Date of hearing 31-10-2022 Date of pronouncement 01-11-2022 आदेश / ORDER PER R.S.SYAL, VP : This appeal assails the correctness of the final assessment order dated 23-03-2020 passed by the Assessing…

M/S. Biesse Manufacturing Company Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 338/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

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

For Appellant: Shri, Tata Krishna, AdvocateFor Respondent: Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru

Section 143(2)Section 143(3)Section 234ASection 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.338/Bang/2021 Assessment year : 2016-17 Biesse Manufacturing Company Pvt. Ltd., Vs. The Assistant Commissioner of Survey No.32, No.469, Income Tax, Sondekoppa Road, Jakkasandra Village, Circle 1(1)(2), Nelamangala Taluk, Bengaluru. Bengaluru – 562 123. PAN: AACCB 7928D APPELLANT RESPONDENT Appellant by : Shri, Tata Krishna, Advocate Respondent by : Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 31.10…