CIT v. Dunlop Rubber Co. Ltd.

142 ITR 493High Court1983#1190 most cited

What is CIT v. Dunlop Rubber Co. Ltd. authority for?

Pure reimbursement of expenditure does not constitute income in the nature of royalty or fees for technical services, therefore eliminating the obligation to deduct tax at source.

95

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Dunlop Rubber Co. Ltd. · 142 ITR 493 · Section 195 · Section 9(1)(vi) · Section 9(1)(vii) · Section 40(a)(ii) · reimbursement of expenditure · not taxable · royalty · fees for technical services · DTAA · withholding tax

Also reported as

10 Taxmann 17925 ITD 136

Sections most often in play

Section 143(3)Section 35(2AB)Section 37(1)Section 10ASection 10AASection 10BSection 115-OSection 14(a)/14(b) of the Copyrights Act

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 194a(1)section 2(28a)section 194a(3)section 44bbsection 40(a)(ii)section 44bsection 9(1)(vii)section 9(1)(vi)

Judgments citing CIT v. Dunlop Rubber Co. Ltd.

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

ITA 2889/BANG/2018[2012-13]Status: DisposedITAT Bangalore26 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2012-13

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT (DR)
Section 201(1)Section 40Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s Honeywell Technology Solutions Lab The Jt. Commissioner of Income-tax, Pvt. Ltd., Spl. Range – 3, Survey No.96 & 97, Boganahalli Village and Bengaluru. Survey No.72/2 & 72/5, Doddakanahalli Village, Varthur Hobli, Vs. Bengaluru East Taluk, Bengaluru-560 103. PAN – AAACH 4151 J APPELLANT RESPONDENT Appellant by : Smt. Shreya Loyalaka, Advocate Respondent by : Shri Sumer Singh Meena, CIT (DR) Date of Hearing : 01.06.2022 Date of Pron…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…d) Decision of Hon’ble Delhi High Court in case of DIT v Krupp UDHE GMBH ITA No. 2626 of 2009 Page 8 IT(IT)A Nos. 1344 & 1345/Bang/2019 e) Decision of Hon’ble Kolkotta High Court in case of CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) reported in 142 ITR 493 f) Decision of Hon’ble Supreme Court in case of CIT v. Tejaji Farasram Kharawalla Ltd. Reported in 67 ITR 95 g) Decision of Hon’ble Delhi High Court in case of CIT v. Industrial Engineering Projects (P) Ltd reported in 202 ITR 1014 g) Owen v. Pook (Inspector of Taxes) 74 ITR 147 (HL) h) Decision of Hon’ble Delhi High Court in case of ACIT vs Modi…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…d) Decision of Hon’ble Delhi High Court in case of DIT v Krupp UDHE GMBH ITA No. 2626 of 2009 Page 8 IT(IT)A Nos. 1344 & 1345/Bang/2019 e) Decision of Hon’ble Kolkotta High Court in case of CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) reported in 142 ITR 493 f) Decision of Hon’ble Supreme Court in case of CIT v. Tejaji Farasram Kharawalla Ltd. Reported in 67 ITR 95 g) Decision of Hon’ble Delhi High Court in case of CIT v. Industrial Engineering Projects (P) Ltd reported in 202 ITR 1014 g) Owen v. Pook (Inspector of Taxes) 74 ITR 147 (HL) h) Decision of Hon’ble Delhi High Court in case of ACIT vs Modi…

M/S Honeywell Technology Solutions Lab Private Limited, Bangalore vs. Joint Commissioner of Income Tax Special Range-3, Bangalore

ITA 2890/BANG/2018[2011-12]Status: DisposedITAT Bangalore30 May 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S Honeywell Technolgoy Solutions Jt. Cit, Special Range 3 Pvt. Ltd. 2Nd Floor, Bmtc Building Survey No. 96 & 97, Boganahalli 6Th Block, Koramangala Village & Survey No. 72/2 & 72/5 Vs. Bengaluru 560095 Doddakananahalli Village Varthur Hobli, Bengaluru East Taluk, Bengaluru 560103 Pan – Aaach4151J Appellant Respondent Appellant By: Smt. Shreya Loyalaka, Advocate Respondent By: Shri Sumer Singh Meena, Cit-Dr Date Of Hearing: 30.03.2022 Date Of Pronouncement: 30.05.2022

For Appellant: Smt. Shreya Loyalaka, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 2Section 2(2)Section 80J

…d override the domestic laws in terms of section 90(2) of the Act, there is no obligation on the assessee to deduct tax at source on the payments made. In support, learned counsel relied upon the following decisions:- i. CIT vs. Dunlop Rubber Co. Ltd.: (1983) 142 ITR 493 (Cal) ii. …………………. ………………. 14. Strongly relying upon the observations of the Assessing Officer and learned Commissioner (Appeals), the learned Departmental Representative submitted, undisputedly, the payer is located in India and carries on his 22 M/s Honeywell Technolgoy Solutions Pvt. Ltd. profession in India. He submitted, while carrying out…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…a exclusively. The payment was a payment of royalty. The High Court considered the meaning of the expression 'royalty' as appearing in various dictionaries as also in foreign law on international commercial agreements. (h) CIT v. Dunlop Rubber Co. Ltd. [1983] 142 ITR 493 (Cal.): In this case the assessee was a non-resident English company and had a network of subsidiaries and associate companies all over the world. The assessee maintained technical research establishments in the U.K. from which latest information, processes and invention relating to goods manufactured by the assessee were communicated to its subs…

Transocean Offshore Deepwater Drilling Inc, Noida vs. DCIT, Circle- 2, International Taxation, Dehradun

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

ITA 5896/DEL/2017[2013-14]Status: DisposedITAT Dehradun28 Jan 2022AY 2013-14

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…es does not constitute income in the hands of the appellant and should not be subjected to tax.  Coca Cola India Inc. Vs. CIT 7 SOT 224 (Del.)  CIT Vs. Industrial Engineering Projects Private Limited 202 ITR 1014 (Del.)  CIT Vs. Dunlop Rubber Company Ltd. 142 ITR 493 (Cal.)  Rolls Royce India Ltd. Vs. ITO 25 ITD 136 (Del. Trib.) 7. Further, merely because the income is determined on a presumptive basis, it was not sufficient to include any sort of receipt in the taxable income of the appellant. This is because provisions of presumptive taxation aim at merely estimating the taxable income of the appellant an…

Transocean Offshore International Venture Ltd., Noida vs. DCIT (International Taxation), Circle-2, Dehradun

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

ITA 5895/DEL/2017[2012-12]Status: DisposedITAT Dehradun28 Jan 2022AY 2012-12

Bench: Sh. A. D. Jain, Vice-Dr. B. R. R. Kumarita No. 5895/Del/2017 : Asstt. Year : 2012-13 Transocean Offshore International Vs Dcit (Intl. Taxation), Ventures Ltd., C/O Nangia & Company, Circle-2, A-109, Sector-136, Nodia-201304 Noida-201304 (Appellant) (Respondent) Pan No. Aabct7361B

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Radhey Shyam, CIT DR
Section 143(3)Section 44B

…es does not constitute income in the hands of the appellant and should not be subjected to tax.  Coca Cola India Inc. Vs. CIT 7 SOT 224 (Del.)  CIT Vs. Industrial Engineering Projects Private Limited 202 ITR 1014 (Del.)  CIT Vs. Dunlop Rubber Company Ltd. 142 ITR 493 (Cal.)  Rolls Royce India Ltd. Vs. ITO 25 ITD 136 (Del. Trib.) 7. Further, merely because the income is determined on a presumptive basis, it was not sufficient to include any sort of receipt in the taxable income of the appellant. This is because provisions of presumptive taxation aim at merely estimating the taxable income of the appellant an…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

Chander Mohan Lal, New Delhi vs. ACIT Circle - 61(1), New Delhi

ITA 1869/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Dec 2021AY 2015-16

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar[Assessment Year: 2015-16]

Section 194CSection 40A(2)

…e. He submitted, since laws in terms of section 90(2) of the Act, there is no obligation on the assessee to deduct tax at source on the payments made. In support, learned counsel relied upon the following decisions:- i. CIT vs. Dunlop Rubber Co. Ltd.: (1983) 142 ITR 493 (Cal) ii. ABB Ltd.: 322 ITR 564 iii. ITO v. CGI Information Systems in ITA No. 1376/Bang iv. ACIT vs. Modicon Network: 14 SOT 204 v. CIT vs. Fortis Healthcare Ltd: 181 Taxman 257 vi. CIT v. Siemens Aktiongesellschaft: 220 CTR 425 vii. C.I.T. vs. Stewards and Llyods, 165 ITR 416 (Cal) viii. CIT vs. Sundwiger Emfg. & Co.: 262 ITR 116 (AP) ix. Mahin…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…rnational (India) (P) Ltd — 24 Taxmann 76 a) (Delhi High Court) b) ABB Limited - AAR No 834 of 2009 (AAR) Decta v. CIT — 103 Taxman 525 (AAR) c) d) DIT v KRUPP UDHE GMBH — ITA No. 2626 of 2009 (Del) CIT v. Dunlop Rubber Co. Ltd. (Now Dunlop Holdings Ltd) — e) 142 ITR 493 (Cal) f)CIT v. Tejaji Farasram Kharawalla Ltd. — 67 ITR 95 (SC) g) CIT v. Industrial Engineering Projects (P) Ltd — 202 ITR 1014 (Del) Owen v. Pook (Inspector of Taxes) — 74 ITR 147 (HL) f) h) ACIT vs Modicon Network (P) Ltd — 14 SOT 204 (Del) (ii) The Assessee is a tax resident of United Kingdom (UK) and therefore taxability of income of a non-r…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 20/DEL/2021[2014-15]Status: DisposedITAT Delhi30 Jul 2021AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…

Expeditors International (India) Private Limited, New Delhi vs. ACIT Circle-7(1), New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 19/DEL/2021[2012-13]Status: DisposedITAT Delhi30 Jul 2021AY 2012-13

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…ts wherein it has been held that reimbursement of expenses is not subjected to tax in India: • IDS Software Solutions P. Ltd. vs. ITO (122 TTJ 410)(Bang) • CIT v. Industrial Engineering Projects (P.) Ltd. [202 ITR 1014] (Del) • CIT v. Dunlop Rubber Co. Ltd. [142 ITR 493] (Cal) • HNS India VSAT Inc. v. DDIT [96 TTJ 486] (Del) ITA Nos. 2242 & 2260/Del/2015 ITA Nos. 5538 & 6953/Del/2018 ITA Nos. 17 to 20/Del/2021 Expeditors International (India) Pvt. Ltd. 23. We find that this issue stands adjudicated by the Coordinate Bench of the Tribunal in taxpayer’s own case for AY 2005-06 upheld the order passed by the ld. C…