CIT v. KKK West Germany

262 ITR 513High Court2003#4654 most cited

What is CIT v. KKK West Germany authority for?

Income from royalties or fees for technical services paid to a non-resident is not taxable in India if it is for the purpose of earning income from outside India or for carrying on business outside India, aligning with the exclusionary clauses of Section 9(1)(vii)(b).

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2025.

Also referred to as

CIT v. KKK West Germany · 262 ITR 513 · Section 9(1)(vii)(b) · fees for technical services · royalty · income from outside India · business outside India · exclusionary clause

Sections most often in play

Section 195Section 9(1)(vii)Section 10ASection 10AASection 115JBSection 14ASection 271(1)(c)Section 274

Issues it is cited on

section 9(1)(vii)(b)section 75depreciation on softwaresection 55asection 10(35)section 38section 142amake available clauseclarificatory amendmentcopyrighted articlesection 131(1)section 40a(ia)

Judgments citing CIT v. KKK West Germany

JCIT, Bangalore vs. M/S Biocon Ltd., Bangalore

In the result, Revenue’s appeal for Assessment Year 2008-09 is dismissed

ITA 1251/BANG/2015[2008-09]Status: DisposedITAT Bangalore25 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri C. H. Sundar Rao, CIT-1 (D.R)
Section 143(1)Section 143(3)Section 195Section 40

…e in respect of export sales and was therefore not liable for TDS under Section 195 of the Act and in support thereof placed reliance on the decision of the Hon'ble Madras High Court in the case of CIT Vs. Aktiengesellschaft Kuhnle Kopp and Kausch W. Germany (262 ITR 513) (Mad). The Assessing Officer did not agree with the assessee's claim and relying on the ruling of the AAR in the case of Dell International Services P. Ltd. V CIT (305 ITR 37), held that as the technology was used in India, the taxable event for the non-resident is in India. The Assessing Officer further held that the sale is completed in India,…

Dorf Ketal Chemicals Llc, Mumbai vs. DCIT Cen Cir 45, Mumbai

In the result, this appeal by the assessee stands dismissed

ITA 4819/MUM/2013[2009-10]Status: DisposedITAT Mumbai22 Mar 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm आयकर अपील सं./I.T.A. No. 4819/Mum/2013 ("नधा"रण वष" / Assessment Year: 2009-10) M/S. Dorf Ketal Chemicals Llc Dy. Cit, Central Circle-45, बनाम/ 1, Dorf Ketal Tower Orlem, Mumbai Vs. Malad (West), Mumbai-400 064 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaccd 1719 J (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Nishant Thakkar & Shri Hiten Chande ""यथ" क" ओर से/Respondent By : Shri Abhijit Patankar सुनवाई क" तार"ख / : 16.01.2018 Date Of Hearing घोषणा क" तार"ख / : 22.03.2018 Date Of Pronouncement आदेश / O R D E R Per Shamim Yahya, A. M.: This Appeal By The Assessee Is Directed Against The Order By The Commissioner Of Income Tax (Appeals) Dated 28.03.2013 & Pertains To The Assessment Year 2009- 10. 2. Brief Facts Of The Case Are That The Assessee, I.E., Dorf Ketal Chemicals Llc (Hereinafter Referred To As Dkllc) Is A 100% Subsidiary Of An Indian Company Dorf Ketal India Pvt. Ltd, (Herein After Referred To As Dkip). Dkllc Has Its Control & 2 M/S. Dorf Ketal Chemicals Llc Management In India & Therefore, The Dkllc, Apart From Being The Resident Of United States, Has Also Become Tax Resident In India By Virtue Of Its 100%

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Abhijit Patankar
Section 132Section 132(1)Section 143(3)Section 153ASection 4Section 40Section 9

…ision of Hon’ble Apex Court in the case of Ishikawajima-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (S.C). He further relied upon the decision of Hon’ble Madras High Court in the case of CIT vs. Aktiengesellschaft Kuhnle Kopp and Kausch (2003) 262 ITR 513 (Mad). 14. Per contra, the ld. Departmental Representative relied upon the order of the Hon’ble Apex Court in the case of GVK Industries v ITO [(2015) 54 taxmann.com 347(SC). 15. We have heard both the parties and carefully considered the submissions and perused the records. The assessee in this case is a resident of US by virtue of its incorp…

CIT vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA/57/2012HC Delhi21 May 2012

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE R.V.EASWAR

Section 195Section 260ASection 40Section 9(1)(vii)

…ITA 55/2012 & 57/2012 Page 8 of 22 10. In support his contention, the learned counsel for the assessee drew our attention to a judgment of the Madras High Court in CIT v. Aktiengesellschaft Kuhnle Kopp & Kausch W. Germany By BHEL, (2003) 262 ITR 513. In this case it was held that the exports of goods represented a source outside India. The High Court was concerned with Section 9(1)(vi) which was concerned with payment of royalty by a person resident in India to a non-resident. Though that provision was concerned with royalty, the exceptions provided from taxability of the royalty inco…

Commissioner of Income Tax vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA/55/2012HC Delhi21 May 2012
Section 195Section 201Section 260ASection 40Section 9(1)(vii)

…ITA 55/2012 & 57/2012 Page 8 of 22 10. In support his contention, the learned counsel for the assessee drew our attention to a judgment of the Madras High Court in CIT v. Aktiengesellschaft Kuhnle Kopp & Kausch W. Germany By BHEL, (2003) 262 ITR 513. In this case it was held that the exports of goods represented a source outside India. The High Court was concerned with Section 9(1)(vi) which was concerned with payment of royalty by a person resident in India to a non-resident. Though that provision was concerned with royalty, the exceptions provided from taxability of the royalty inco…

CIT vs. Havells India Ltd

In the result the appeals filed by the revenue are disposed of with no

ITA - 55 / 2012HC Delhi21 Apr 2012
Section 195Section 201Section 260ASection 40Section 9(1)(vii)

…ITA 55/2012 & 57/2012 Page 8 of 22 10. In support his contention, the learned counsel for the assessee drew our attention to a judgment of the Madras High Court in CIT v. Aktiengesellschaft Kuhnle Kopp & Kausch W. Germany By BHEL, (2003) 262 ITR 513. In this case it was held that the exports of goods represented a source outside India. The High Court was concerned with Section 9(1)(vi) which was concerned with payment of royalty by a person resident in India to a non-resident. Though that provision was concerned with royalty, the exceptions provided from taxability of the royalty inco…