CIT v. Herbalife International India (P.) Ltd.

384 ITR 276High Court2016#4761 most cited

What is CIT v. Herbalife International India (P.) Ltd. authority for?

Disallowance under Section 40(a)(i) for payments to a US resident is not permissible if it imposes harsher conditions than those applicable to payments made to an Indian resident, due to the non-discrimination clause in the India-US Double Taxation Avoidance Agreement (DTAA).

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v Herbalife International India · Section 40(a)(i) · Article 26(3) India-US DTAA · non-discrimination clause · deductibility of payments to non-residents · DTAA more beneficial than Income Tax Act

Also reported as

69 Taxmann.com 205

Sections most often in play

Section 143(3)Section 144BSection 147Section 195Section 26(3)Section 263Section 30Section 37(1)

Issues it is cited on

fixed place peagency pesection 44csection 9(1)(i)section 5(2)dependent agent pesection 254(2)withholding taxsection 40(a)(i)mistake apparent from recordbusiness connectionpermanent establishment

Judgments citing CIT v. Herbalife International India (P.) Ltd.

Linkedin Technology Information Private Limited, Delhi vs. Principal Commissioner of Income-Tax, Delhi -4, Delhi

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

ITA 2492/DEL/2024[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Nethrapal, CIT-DR
Section 143(3)Section 144BSection 147Section 195Section 263Section 40

…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. 2492/DEL/2024 [A.Y 2018-19] LinkedIn Technology Information Pvt Ltd Vs. The P.C.I.T 16A/20, WEA Main Ajmal Khan Road Delhi - 4 Anand Parbat, S.O. Central, Delhi PAN – AABCL 7284 P (Applicant) (Respondent) Assessee By : Shri Sriram Seshadri, CA Ms. Riddhi Maru, CA Department By : Shri Nethrapal, CIT-DR Date of Hearing : 15.10.2025 Date of Pronouncement : 09.01.2026 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is pre…

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…for deductibility qua payments made to non-residents which are harsher than payments made to the residents, are ineffective in law by the virtue of such non-discrimination clause: The Delhi High Court in the case of CIT vs. Herbal Life International P. Ltd.: 384 ITR 276 (Del.) held that disallowance under section 40(a)(i) of the Act was not called for having regard to the provisions of Article 26 of the India-US Tax Treaty, relating to non-discrimination, which, inter alia, provides that interest, royalties, and other disbursements paid by a resident of India to a resident of USA shall, for the purposes of deter…

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…for deductibility qua payments made to non-residents which are harsher than payments made to the residents, are ineffective in law by the virtue of such non-discrimination clause: The Delhi High Court in the case of CIT vs. Herbal Life International P. Ltd.: 384 ITR 276 (Del.) held that disallowance under section 40(a)(i) of the Act was not called for having regard to the provisions of Article 26 of the India-US Tax Treaty, relating to non-discrimination, which, inter alia, provides that interest, royalties, and other disbursements paid by a resident of India to a resident of USA shall, for the purposes of deter…

Isys Softech Private Limited, Jaipur vs. CIT (A), Jaipur

In the result, appeal of the assessee is allowed

ITA 528/JPR/2023[2011-12]Status: DisposedITAT Jaipur22 Nov 2023AY 2011-12

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. MehtaFor Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 195Section 195(1)Section 271CSection 40Section 9(1)(vi)

…held that payment to non-resident, having no PE in India is not liable to Income tax in India and therefore no TDS was required. Reliance is placed on following decisions: (1) CIT v S. Herbalife International India (P) Ltd. (2016) 286 CTR (Del) 372 & (2016) 384 ITR 276 (Del): Disallowance under sec. 40(a)(i)- Effect of non- discrimination clause of art. 26(3) of DTAA between India and USA. Sec. 40(a)(i) is discriminatory and therefore, not applicable in terms of article 26(3) of Indo US DTAA. Tribunal was correct in allowing deduction.(PB P.43 to 54) (2) US Technology Resources Pvt. Ltd. Vs. CIT (2018) 407 ITR…

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1) International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1566 & 1567/Del/2022 Assessment Years: 2018-19 & 2019-20 Travelport International Vs. ACIT, Operations Ltd., Circle -3(1)(1), Axis One, Axis Park, Intl. Taxation-3, 10 Hurricane Way, New Delhi Langey, Berkshire, United Kingdom. PAN :AAFCT4788G (Appellant) (Respondent) Appellant by Sh. S.K. Aggarwal, CA Respondent by Sh. Gangadhar Panda, CIT(DR) Date of hearing 13.10.2022 Date of pronouncement 10.01.2023 ORDER PER SAKTIJIT DEY, JM: The assessee has filed…

Travelport International Operations Limited, Berkshire vs. ACIT Circle-3(1)(1), International Taxation-3, New Delhi

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA Nos.1566 & 1567/Del/2022 Assessment Years: 2018-19 & 2019-20 Travelport International Vs. ACIT, Operations Ltd., Circle -3(1)(1), Axis One, Axis Park, Intl. Taxation-3, 10 Hurricane Way, New Delhi Langey, Berkshire, United Kingdom. PAN :AAFCT4788G (Appellant) (Respondent) Appellant by Sh. S.K. Aggarwal, CA Respondent by Sh. Gangadhar Panda, CIT(DR) Date of hearing 13.10.2022 Date of pronouncement 10.01.2023 ORDER PER SAKTIJIT DEY, JM: The assessee has filed…

M/S. Standard Chartered Bank, Mumbai vs. The ACIT (It)1(3), Mumbai

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

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…e in view of Tax Treaty (e.g., Article 26 of India- UK Tax Treaty). In support of the above contentions, he relied on the following case laws:- (i). DIT v. Citibank N.A. (377 ITR 69) (Bom HC) - Sec 40(a)(i) (ii). CIT v. Herbalife International India (P) Ltd - 384 ITR 276 (Del HC) - Sec 40(a)(i) 20 ITA NO. 803 & 850/MUM/2009 (A.Y. 1999-2000) Standard Chartered Bank (iii). Rajeev Sureshbhai Gajwani v. ACIT - 129 ITD 145 (at Paras 7 & 8.5) (SB - Ahd) - Sec 80HHE (iv). Standard Chartered Bank v. IAC - 39 ITD 57 (Mum) - Sec 36(1)(viia) - UK Treaty (v). Metchem Canada Inc. v. DCIT - 284 ITR (AT) 196 (Mum) - Sec 44C (v…

Travelport International Operations Limited, Berkshire vs. ACIT, Circle-3(1)(1), Int. Tax-3, New Delhi

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

ITA 9711/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Feb 2022AY 2016-17

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri Ajit Kumar Jain, CAFor Respondent: Ms. Anupama Anand, CIT DR
Section 143(3)Section 144C(13)Section 154Section 40Section 40a

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2016-17 Travelport International Vs. ACIT, Circle- Operations Limited , Axis One, 3(1)(1), Int. Tax-3 Axix Park, 10 Hurricane Way, New Delhi. Langley, Berkshire, United Kingdom, SL38AG, U.K, Berkshire PAN AAFCT4788G (Appellant) (Respondent) Assessee by: Shri Ajit Kumar Jain, CA Department by : Ms. Anupama Anand, CIT DR Date of Hearing 03/02/2022 Date of 21/02/2022 pronouncement O R D E R PER ASTHA CHANDRA, JM This appeal is filed by the assessee against th…

Travelport Global Distribution System Bv, Netherlands vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

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

ITA 6515/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Oct 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

Galileo Nederland Bv, Gurgaon vs. DCIT (International Taxation), New Delhi

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

ITA 3034/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Oct 2021AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

Galileo Nederland Bv, Gurgaon vs. DCIT (International Taxation), New Delhi

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

ITA 3033/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Oct 2021AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

Galileo Nederland Bv, Gurgaon vs. DCIT (International Taxation), New Delhi

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

ITA 3032/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Oct 2021AY 2008-09

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

DCIT (International Taxation), New Delhi vs. M/S Travelport Global Distribution System Bv., Gurgaon

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

ITA 6162/DEL/2015[2012-13]Status: DisposedITAT Delhi13 Oct 2021AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

Travelport Global Distribution System Bv, Nederland vs. DCIT, New Delhi

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

ITA 2101/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier known as Galileo Nederland BV) Tax, Circle-1(2), BSR & Co., DLF Building No. 10, 8th Floor, New Delhi Tower-B, DLF Cyber City, Phase-II, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. AACCG2258D ITA No. 426/Del/2012 : Asstt. Year : 2008-09 Travelport Global Distribution system BV Vs Asstt. Director of Income (earlier kn…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…made to the residents and non-residents and any pre conditions for deductibility which are harsher than payments made to the residents, are ineffective in law by the virtue of such non-discrimination clause: i. CIT vs. Herbalife International India (P.) Ltd: 384 ITR 276 (Delhi HC) ii. Mitsubishi Corporation India Private Limited vs. ACIT: 5147/Del/2010 (Del. ITAT) iii. Rajeev Sureshbhai Gajwani Vs ACIT: 137 TTJ 1 (Ahmedabad ITAT) DCIT vs. Gupta Overseas [ITA No. 257/Agr/2013 (Agra ITAT) iv. In view of the aforesaid, it is emphatically reiterated that amendment in section 40(a) (ia) of the Act, being clarifi…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…made to the residents and non-residents and any pre conditions for deductibility which are harsher than payments made to the residents, are ineffective in law by the virtue of such non-discrimination clause: i. CIT vs. Herbalife International India (P.) Ltd: 384 ITR 276 (Delhi HC) ii. Mitsubishi Corporation India Private Limited vs. ACIT: 5147/Del/2010 (Del. ITAT) iii. Rajeev Sureshbhai Gajwani Vs ACIT: 137 TTJ 1 (Ahmedabad ITAT) DCIT vs. Gupta Overseas [ITA No. 257/Agr/2013 (Agra ITAT) iv. In view of the aforesaid, it is emphatically reiterated that amendment in section 40(a) (ia) of the Act, being clarifi…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…made to the residents and non-residents and any pre conditions for deductibility which are harsher than payments made to the residents, are ineffective in law by the virtue of such non-discrimination clause: i. CIT vs. Herbalife International India (P.) Ltd: 384 ITR 276 (Delhi HC) ii. Mitsubishi Corporation India Private Limited vs. ACIT: 5147/Del/2010 (Del. ITAT) iii. Rajeev Sureshbhai Gajwani Vs ACIT: 137 TTJ 1 (Ahmedabad ITAT) DCIT vs. Gupta Overseas [ITA No. 257/Agr/2013 (Agra ITAT) iv. In view of the aforesaid, it is emphatically reiterated that amendment in section 40(a) (ia) of the Act, being clarifi…

Technip Italy S.P.A, Gurgaon vs. DCIT, Circle Noida, International Taxation, Noida

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

ITA 7171/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Feb 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2013-14] M/S Technip Italy S.P.A Vs. The D.C.I.T C/O Deloitte Touche Tohmatsu International Taxation India Llp, 22Nd Floor Circle, Noida Dlf Epitome, Building No. 5 Tower A, Dlf Cyber City, Dlf Phase Iii, Gurugram Haryana Pan : Aabct 2189 H [Appellant] [Respondent]

For Appellant: Shri Ajay Vohra, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 115ASection 143(3)Section 45Section 92C

…placed reliance on Article 25 of India-Italy DTAA, which contains non-discrimination clause. In support of his contention, strong reliance was placed on the decision of the Hon'ble High Court of Delhi in the case of CIT vs. Herbal Life International P. Ltd.: 384 ITR 276 supported by the decision of the co-ordinate bench in the case of Gupta Overseas [ITA No. 257/Agr/2013. 18. Shri G.K. Dhall, CIT-DR, strongly objected to the application of Article 25 of India-Italy DTAA. In support of his contention, strong reliance was placed on the OECD Commentary and also on the observations of Philip Baker. It is the say of…

Lloyds Register Quality Assurance Ltd, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

In the result, assessee’s appeal is allowed

ITA 2856/MUM/2015[2007-08]Status: DisposedITAT Mumbai15 Jun 2018AY 2007-08

Bench: Shri Saktijit Dey & Shri N.K Pradhanlloyd’S Register Quality Assurance Ltd. (India Branch Office) 63–64, Kalpataru Square 6Th Floor, Kondivita Lane ……………. Appellant Off Andheri – Kurla Road Andheri (E), Mumbai 400 059 Pan – Aaacl9740K V/S Dy. Commissioner Of Income Tax I.T – 3(1)(2), Mumbai ……………. Respondent [Erstwhile Jurisdiction Adit, It–4(1), Mumbai] Lloyd’S Register Quality Assurance Ltd. (India Branch Office) 63–64, Kalpataru Square 6Th Floor, Kondivita Lane ……………. Appellant Off Andheri – Kurla Road Andheri (E), Mumbai 400 059 Pan – Aaacl9740K V/S Dy. Commissioner Of Income Tax I.T – 3(1)(2), Mumbai ……………. Respondent [Erstwhile Jurisdiction Adit, It–4(1), Mumbai]

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Samuel Darse
Section 143(3)Section 147Section 148Section 154Section 40Section 44C

…assessee as infructuous. 15. The learned Authorised Representative submitted that while deciding identical issue in assessee’s own case the Tribunal relying upon the decision of the Hon'ble Delhi High Court in CIT v/s Herbalife India International Pvt. Ltd., 384 ITR 276 (Del.), has held that provisions of section 40(a)(i) of the Act are not applicable to payment of management charges. 9 Lloyd’s Register Quality Assurance Ltd. 16. The learned Departmental Representative agreed that the issue was decided in favour of the assessee in assessment year 2008–09 and 2009–10. 17. Having considered rival submissions and…

Lloyds Register Quality Assurance Ltd, Mumbai vs. DDIT 4(1), Mumbai

In the result, the ITA No

ITA 742/MUM/2016[2006-07]Status: DisposedITAT Mumbai10 Apr 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm आयकर अपील सं./I.T.A. Nos. 742 & 743/Mum/2016 ("नधा"रण वष" / Assessment Years: 2006-07 & 2011-12) Lloyd’S Register Quality Assurance Ltd. Dy. Dit(It)-4(1) (India Branch Office) Scindia House, Mumbai बनाम/ 63-64, Kalpataru Square, 6Th Floor, Kondivita Lane, Vs. Off. Andheri Kural Road, Andheri (E), Mumbai-400 059 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacl 9740 K (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Nitesh Joshi & Ms. Neha Vikram ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Nitesh Joshi &For Respondent: Shri M. V. Rajguru
Section 40

…for assessment year 2008-09 as referred above. The facts are undisputed and are identical. The tribunal had decided the issue in favour of the assessee by following the judgment of Hon’ble Delhi High Court in the case of Herbalifc International India P.Ltd. (384 ITR 276). We may gainfully refer to the order of the Tribunal on this issue as under: 6. Next effective ground of appeal(GOA -3&4) is about application of section 40(a)(ia) of the Act to management charges. During the assessment proceedings, the AO held that the assessee had to deduct tax at source on all the payments unless he had approached the AO and…