CIT v. IndusInd Bank Ltd.

415 ITR 115High Court2019#4522 most cited

What is CIT v. IndusInd Bank Ltd. authority for?

Receipts of a non-resident for technical services are not taxable in India if the services are not utilized in India, even after retrospective amendments to Section 9. The condition of utilization of services in India remains a prerequisite for taxing such income.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2024.

Also referred to as

CIT v IndusInd Bank Ltd · Section 9(1)(vii)(b) · Section 195 · technical services · utilization in India · non-resident · taxable income · retrospective amendment · Finance Act 2010 · withholding tax

Sections most often in play

Section 10AASection 234BSection 9(1)(vii)(b)Section 195Section 234CSection 271(1)(c)Section 37(1)Section 80IA(8)

Issues it is cited on

section 5(2)(b)section 9(1)(vii)(b)section 9(2)section 144c(10)section 2(11)make available clausesection 195(1)sanction under section 151fees for included servicessection 80ia(8)tax residency certificatesection 5(2)

Judgments citing CIT v. IndusInd Bank Ltd.

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 7366/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1008/DEL/2019[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Avtec Ltd., New Delhi vs. DCIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 8081/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2024AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4716/DEL/2018[2015-16]Status: DisposedITAT Delhi29 Nov 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Avtec Ltd., New Delhi vs. ACIT (Ltu), Circle-1, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2893/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Nov 2024AY 2014-15

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 6332/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Nov 2024AY 2012-13

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

M/S. Avtec Ltd., New Delhi vs. DCIT (Ltu), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1009/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Nov 2024AY 2011-12

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, Sr. AdvFor Respondent: Shri Vipul Kashypa, Sr. DR
Section 10ASection 115JSection 234BSection 80I

…or the purposes of earning income from any source outside India. He relied on the following judgements : i) International Management Group (UK) Ltd. vs. CIT [2024] 164 Taxmann 225 (Delhi) ii) CIT v IndusInd Bank Ltd. [2019] 106 taxmann 343/264 Taxmann 190/415 ITR 115 (Bom) iii) HCL Singapore Pte. Ltd. v ACIT [2024] 158 taxmann 45 (Delhi- Tri) 40. Per contra the ld DR vehemently supported the orders of the authorities below. 41. We have heard the rival submissions and have perused the relevant material on record. Having heard the rival submissions, we find that the factual matrix of the instant case is tha…

Hcl Technologies Norway As, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2300/DEL/2024[2015-16]Status: DisposedITAT Delhi30 Oct 2024AY 2015-16

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…clusion contained in section 9(1)(vii)(b) of the Act. [Refer paragraph No.24 to 31@page no.32-36 of the case laws PB] Further, the Hon'ble Tribunal also relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd: [2019] 415 ITR 115 (Bom) to hold that even after the retrospective amendment in section 9 introduced vide Finance Act, 2010, the receipts of non-resident for rendition of technical services would not be taxable in India under section 9(1)(vii)(b) of the Act, in a case where the services are not utilized in India by the payer of such fees. In other words, the Hon'bl…

Hcl Australia Services Pty Limited, Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2299/DEL/2024[2016-17]Status: DisposedITAT Delhi30 Oct 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…clusion contained in section 9(1)(vii)(b) of the Act. [Refer paragraph No.24 to 31@page no.32-36 of the case laws PB] Further, the Hon'ble Tribunal also relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd: [2019] 415 ITR 115 (Bom) to hold that even after the retrospective amendment in section 9 introduced vide Finance Act, 2010, the receipts of non-resident for rendition of technical services would not be taxable in India under section 9(1)(vii)(b) of the Act, in a case where the services are not utilized in India by the payer of such fees. In other words, the Hon'bl…

Hcl Singapore Pte. Ltd (Successor to Axon Solutions Singapore Pte Limited), Delhi vs. Deputy Commissioner of Income Tax, Delhi

In the result, similar grounds of appeal, in all the captioned

ITA 2298/DEL/2024[2017-18]Status: DisposedITAT Delhi30 Oct 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 144C(13)Section 147Section 148Section 148ASection 149(1)(b)Section 153(2)

…clusion contained in section 9(1)(vii)(b) of the Act. [Refer paragraph No.24 to 31@page no.32-36 of the case laws PB] Further, the Hon'ble Tribunal also relied upon the decision of the Hon'ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd: [2019] 415 ITR 115 (Bom) to hold that even after the retrospective amendment in section 9 introduced vide Finance Act, 2010, the receipts of non-resident for rendition of technical services would not be taxable in India under section 9(1)(vii)(b) of the Act, in a case where the services are not utilized in India by the payer of such fees. In other words, the Hon'bl…

Hcl Technologies Italy S.P.A, Italy vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Technologies Belgium Bvba, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Mexico S. De R L, Mexico vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Hongkong Sar Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Technologies (Proprietary) Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Technologies Bv, Netherlands vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Australia Services Pty Ltd, Australia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Technologies Maylasia Sdn Bhd, Malaysia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl (Brazil) Technologies Da Informacao Eireli, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…

Hcl Canada Inc., Canada vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

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

Section 144C(13)

…e resident in a business carried on outside India and/ or for the purposes of earning income from any source outside India. This view of ours is further fortified by the decision of Hon‘ble Bombay High Court in the case of CIT vs IndusInd Bank Ltd reported in 415 ITR 115 (Bom), wherein, in the context of the obligation to deduct tax at source u/s 195 of the Act after the retrospective amendment in section 9 of the Act made vide Finance Act, 2010 in respect of technical services rendered by the non- resident service provider, the Hon‘ble High Court observed that the condition precedent for attracting the obligatio…