CIT v. Neyveli Lignite Corpn. Ltd.

243 ITR 459High Court2000#1237 most cited

What is CIT v. Neyveli Lignite Corpn. Ltd. authority for?

Royalty involves a payment for the exclusive right to use something. Merely sharing information about a machine's design, even if tailored to a buyer's needs, does not constitute a transfer of an exclusive right to use, and therefore may not be considered royalty.

91

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Neyveli Lignite Corpn. Ltd. · royalty · exclusive right · intellectual property · physical property · transfer of right · section 9(1)(vii) · definition of royalty

Also reported as

109 Taxmann 369

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 234BSection 144CSection 271(1)(C)Section 148Section 263Section 142(1)

Issues it is cited on

section 9(l)(vii)section 209(1)section 206asection 206aause of equipmentsection 35abbsection 44bbbsection 9(l)section 35ddsection 9(2)section 44bbwaiver of loan

Judgments citing CIT v. Neyveli Lignite Corpn. Ltd.

M/S. Idea Cellular Limited, Indore vs. The CIT (TDS), Bhopal

ITA 415/IND/2014[2010-11]Status: DisposedITAT Indore23 Apr 2024AY 2010-11

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

Section 194HSection 194JSection 201Section 201(1)Section 250Section 254(2)Section 263

…dem generis or noscitur a sociis, as held by Hon’ble Supreme Court in case of CIT vs. Bharti Cellular reported in (2011) 330 ITR 239. 5.2.6 We refer to the decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459 wherein Hon’ble High Court observed as under: Page 21 of 65 ITA No. 415/Ind/2014 & 265/Ind/2018 – AY 2010-11 M/s Vodafone Idea Ltd. (Formerly M/s Idea Cellular Ltd.) "10.The term (royalty' normally connotes the payment made to a person who has exclusive right over a thing for allowing another to make use of that thing which may be either physi…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka, Japan

ITA 102/BANG/2024[2015-16]Status: DisposedITAT Bangalore15 Apr 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…reme Court in case of BSNL vs. UOI reported in (2006) 3 STT 245 Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra) Decision of Hon'ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459 Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 7.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the consideration…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 101/BANG/2024[2014-15]Status: DisposedITAT Bangalore15 Apr 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…reme Court in case of BSNL vs. UOI reported in (2006) 3 STT 245 Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra) Decision of Hon'ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459 Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 7.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the consideration…

Kddi Corporation, Japan vs. Deputy Commissioner of Income-Tax (International Taxation), Circle 2(1), Bangalore, Karnataka

ITA 100/BANG/2024[2013-14]Status: DisposedITAT Bangalore15 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahus.P. Nos. 7 To 9/Bang/2024 (In It(It)A Nos. 100 To 102/Bang/2024) & It(It)A Nos. 100 To 102/Bang/2024

For Appellant: Shri Arjit Prasad, Sr. AdvocateFor Respondent: Dr. Subash K R, CIT-DR
Section 143(3)Section 144C(1)Section 144C(3)Section 147Section 148Section 201

…Court in case of BSNL vs. UOI reported in (2006) 3 STT 245 • Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra) • Decision of Hon'ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459 • Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 7.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the considerati…

Deputy Commissioner of Income Tax, Circle-2(2), International Taxation, Bengaluru vs. Orange (Formerly Known As France Telecom)), France

In the result, the appeal filed by the revenue stands dismissed

ITA 711/BANG/2023[2011-12]Status: DisposedITAT Bangalore22 Dec 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A No. 711/Bang/2023 Assessment Year : 2011-12 M/S. Orange The Deputy (Formerly Known As Commissioner Of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. Pan: Aacco8859J Appellant Respondent Assessee By : None Revenue By : Shri D.S. Karthik, Jcit (Dr)

For Appellant: NoneFor Respondent: Shri D.S. Karthik, JCIT (DR)
Section 14Section 147Section 148Section 201Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 711/Bang/2023 Assessment Year : 2011-12 M/s. Orange The Deputy (formerly known as Commissioner of France Telecom), Income Tax, 78, Rue Olivaier De Circle – 2(2), Serres, International Paris, Taxation, Vs. France. Bengaluru. PAN: AACCO8859J APPELLANT RESPONDENT Assessee by : None Revenue by : Shri D.S. Karthik, JCIT (DR) Date of Hearing : 30-11-2023 Date of Pronouncement : 22-12-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of the ord…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle-1(2)(2) International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle -1(2)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

Dsd Noell Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…rent courts in the following cases: • Mitsui Engineering and Shipbuilding 174 CTR 66 (Delhi); Page 2 of 48 ITA No.3186/Del/2016 & Ors. DSD Noell GMBH vs. Dy./Asst. CIT • Linde AG v. DIT 44 taxman.com 244 (Delhi); • CIT v. Neyveli Lignite Corporation Limited 243 ITR 459 (Madras) • Ishikawajima Harima Heavy Industries Company Ltd. v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without p…

M/S. Telecom Italia Sparkle Singapore Pte. Limited, Singapore vs. The Deputy Commissioner of Income Tax, International Taxation- Circle 2(1), Bangalore

In the result, all the three appeals filed by assessee stands partly allowed

ITA 580/BANG/2020[2010-11]Status: DisposedITAT Bangalore31 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…Court in case of BSNL vs. UOI reported in (2006) 3 STT 245  Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra)  Decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459  Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 9.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the considerati…

M/S. Telecom Italia Sparkle Singapore Pte. Limited, Singapore vs. The Deputy Commissioner of Income Tax, International Taxation- Circle 2(1), Bangalore

In the result, all the three appeals filed by assessee stands partly allowed

ITA 579/BANG/2020[2009-10]Status: DisposedITAT Bangalore31 Aug 2023AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 579 & 580/Bang/2020 Assessment Years : 2009-10 To 2010-11 M/S. Telecom Italia The Deputy Sparkle Singapore Pte. Commissioner Of Ltd., Income Tax, 23-01, Suntec Tower (International Four, Taxation), 6 Temasek Boulevard, Vs. Circle – 2(1), Singapore – 038986 Bangalore. Pan: Aagct6780P Appellant Respondent & It(It)A No. 1138/Bang/2022 Assessment Year : 2011-12 M/S. Ti Sparkle The Deputy Singapore Pte. Ltd., Commissioner Of 23-01, Suntec Tower Income Tax, Four, (International 6 Temasek Boulevard, Taxation), Singapore – 038986 Circle – 2(2), Vs. Pan: Aagct6780P Bangalore. Appellant Respondent

For Appellant: Shri Nitesh Joshi, CAFor Respondent: Shri Nischal .B, Addl. CIT (DR)
Section 148Section 195Section 201(1)Section 9(1)(vi)

…Court in case of BSNL vs. UOI reported in (2006) 3 STT 245  Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra)  Decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459  Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 9.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the considerati…

Telefonica De Espana Sa, Bangalore vs. Deputy Commissioner of Income Tax (International Taxation), Circle-2(2), Bangalore

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 180/BANG/2021[2011-12]Status: DisposedITAT Bangalore10 Aug 2023AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…Court in case of BSNL vs. UOI reported in (2006) 3 STT 245  Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra)  Decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459  Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 5.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the considerati…

M/S. Telefonica De Espana Sa, Bangalore vs. Assistant Commissioner of Income Tax, (International Taxation), Circle- 2(2), Bangalore

In the result, all the three appeals filed by the assessee stands partly allowed as indicated hereinabove

ITA 2657/BANG/2019[2010-11]Status: DisposedITAT Bangalore10 Aug 2023AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 2657/Bang/2019, 180/Bang/2021 & 817/Bang/2022 Assessment Years : 2010-11 To 2012-13 M/S. Telefonica Depreciation Espana Sa, C/O. Bsr & Co.Llp, 3Rd Floor, Pebble The Acit(It)/Dcit(It), Beach, Circle – 2(2), Embassy Golf Links Bangalore. Business Park, Vs. Off Intermediate Ring Road, Bangalore – 560 071. Pan: Aahct0411G Appellant Respondent Assessee By : Shri Sharath Rao, Ca Revenue By : Shri D.K. Mishra, Cit Dr

For Appellant: Shri Sharath Rao, CAFor Respondent: Shri D.K. Mishra, CIT DR
Section 147Section 148Section 201Section 234ASection 9(1)(vi)

…Court in case of BSNL vs. UOI reported in (2006) 3 STT 245  Decision of AAR in case of Dell International Services India Ltd. In.re reported in (supra)  Decision of Hon’ble Madras High Court in case of CIT vs. Neyveli Lignite Corpn. Ltd. reported in (2000) 243 ITR 459  Decision of coordinate bench of this Tribunal in case of WIPRO Ltd. Vs. ITO reported in (2003) 86 ITD 407. 5.2.13 The AAR relying on its view in case of Dell International Services India Ltd. In., held as under: 12.5 It seems to us that the two expressions 'use' and 'right to use' are employed to bring within the net of taxation the considerati…

Sms Concast Ag, New Delhi vs. DDIT, New Delhi

In the result, the appeal is partly allowed

ITA 1361/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Jun 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2008-09

Section 9(1)(vii)

…he receipt must be that of sale price for the supply of equipment. In support of such contentions, learned counsel relied upon the following decisions: 1. Linde Engineering Division Vs. DIT, 365 ITR 1 (Delhi HC) 2. CIT Vs. Neyveli Lignite Corporation Ltd., 243 ITR 459 (Madras HC) 3. CIT Vs. Mitsui Engineering and Ship Building 259 ITR 248 (Madras HC) 4. CIT Vs. Klayman Porcelains Ltd. 229 ITR 735 (AP HC) 5. DIT International Tax Vs. Nissho IWAI Corporation (ITA No.612 of 2013) 6. Quotech GmbHH Vs. DCIT, 58 taxmann.com 232 9 | P a g e AY: 2008-09 9. He submitted, the decision of the Hon’ble Karnataka High Cou…

Owens Corning Inc., Mumbai vs. The Dy Comm of Income Tax (International Tax), Circle -3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 376/MUM/2023[2020-21]Status: DisposedITAT Mumbai10 May 2023AY 2020-21

Bench: Shri B.R. Baskaran (Am) & Shri Pavan Kumar Gadale (Jm)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…ushings is with OCNLIC and assessee is merely providing alloys of Platinum and Rhodium, consideration for alloys cannot be treated as royalty. The case is covered by the decision of Hon’ble Madras High Court in the case of CIT vs. Neyveli Lignite Corpn. Ltd. [243 ITR 459], wherein it has been held that payment to be constituted as royalty should be the payment made to a person who has exclusive right over a thing for allowing another to make use of that thing. Similarly, the case is also covered by the decision of the Delhi Bench of the Tribunal in the case of Bharti Airtel Ltd. Vs. ITO (47 ITR 418), wherein it h…

Owens Corning Inc., Mumbai vs. The Deputy Commissioner of Income Tax- (International Tax) Circle--3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2042/MUM/2022[2019-20]Status: DisposedITAT Mumbai15 Feb 2023AY 2019-20

Bench: Shri B.R. Baskaran (Am) & Smt. Kavitha Rajagopal (Jm)

Section 143(3)Section 144C(13)Section 9(1)(vi)

…ushings is with OCNLIC and assessee is merely providing alloys of Platinum and Rhodium, consideration for alloys cannot be treated as royalty. The case is covered by the decision of Hon’ble Madras High Court in the case of CIT vs. Neyveli Lignite Corpn. Ltd. [243 ITR 459], wherein it has been held that payment to be constituted as royalty should be the payment made to a person who has exclusive right over a thing for allowing another to make use of that thing. Similarly, the case is also covered by the decision of the Delhi Bench of the Tribunal in the case of Bharti Airtel Ltd. Vs. ITO (47 ITR 418), wherein it h…

M/S Owens Coming Inc, Mumbai vs. The DCIT(Intl Tax) Circle 3(2) (2), Mumbai

In the result, appeal by the assessee is allowed

ITA 459/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 Dec 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 459/मुं/ 2022 ("न.व. 2018-19) Owens-Corning Inc. C/O.Owens Corning (India) Pvt. Ltd. 7Th Floor, Alpha Building, Hiranandani Gardens, Powai, Mumbai – 400 076. Pan:Aaaco-3242-R ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16Th Floor, Air India Bldg., Nariman Point, Mumbai – 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sandeep Bhalla & Ms. Megha Shah ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 06/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/12/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 23/02/2022 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’]For The Assessment Year 2018-19. 2 2. The Assessee In Appeal Has Raised Solitary Issue By Way Of Following Grounds Of Appeal:

For Appellant: Shri Sandeep Bhalla & Ms. Megha ShahFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 9(1)(vi)

…ushings is with OCNLIC and assessee is merely providing alloys of Platinum and Rhodium, consideration for alloys cannot be treated as royalty. The case is covered by the decision of Hon’ble Madras High Court in the case of CIT vs. Neyveli Lignite Corpn. Ltd. [243 ITR 459], wherein it has been held that payment to be constituted as royalty should be the payment made to a person who has exclusive right over a thing for allowing another to make use of that thing. Similarly, the case is also covered by the decision of the Delhi Bench of the Tribunal in the case of Bharti Airtel Ltd. Vs. ITO (47 ITR 418), wherein it h…