CIT v. Siemens Aktiongesellschaft

310 ITR 320High Court2009#324 most cited

What is CIT v. Siemens Aktiongesellschaft authority for?

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

259

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Siemens Aktiongesellschaft · 310 ITR 320 · reimbursements not taxable · no profit element · Section 9(1)(vi) · Section 9(1)(vii) · Section 195 · Section 90(2) · DTAA override · withholding tax on FTS royalty · fees for technical services · royalty income

Also reported as

177 Taxmann 81220 CTR 425

Sections most often in play

Section 143(3)Section 9(1)(vi)Section 9(1)(vii)Section 14(a)/14(b) of the Copyrights ActSection 144C(13)Section 144C(5)Section 195Section 1961

Issues it is cited on

section 195(2)fees for included servicessection 44bbsection 9(1)(vi)section 44bwithholding taxcopyrighted articleroyalty incomesection 90(2)section 9(1)fees for technical servicespermanent establishment

Judgments citing CIT v. Siemens Aktiongesellschaft

Taj Tv Ltd., Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, the appeal by the assessee is allowed, while the appeal by the Revenue is dismissed in terms of our aforesaid findings

ITA 6588/MUM/2019[2012-13]Status: DisposedITAT Mumbai22 Mar 2022AY 2012-13

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 250Section 90(2)Section 92E

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 6588/Mum./2019 (Assessment Year : 2012–13) Taj TV Limited 13th Floor, Bakhtawar ……………. Appellant 229, Nariman Point Mumbai 400 021 PAN – AABCT6542J v/s Dy. Commissioner of Income Tax International Transaction ……………. Respondent Circle–4(1)(2), Mumbai ITA No. 6741/Mum./2019 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax International Transaction ……………. Appellant Circle–4(1)(2), Mumbai v/s Taj TV Limited 13th Floor, Bakhtawar ……………. Responde…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1138/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1137/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1136/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1135/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1134/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1133/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1132/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1131/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1130/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd, Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1129/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1097/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbau

In the result, the appeals filed by the revenue are dismissed

ITA 1096/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1095/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT(It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1094/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1093/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1092/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1091/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1090/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…

Asstt. CIT (It)-4(3)(1), Mumbai vs. M/S. Viacom 18 Media P. Ltd., Mumbai

In the result, the appeals filed by the revenue are dismissed

ITA 1089/MUM/2021[2019-20]Status: DisposedITAT Mumbai24 Feb 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Shri Nimesh Vora, ARFor Respondent: Shri Milind S. Chavan, SR DR
Section 195Section 9

…and submitted that tax is required to withhold on these payments, as those are chargeable to tax in India. To support his argument, he relied up on the decision of Commissioner of Income-tax Vs Siemens Aktiongesellschaft [2009] 177 Taxman 81 (Bombay)/ [2009] 310 ITR 320 (Bombay). He submitted that based on this decision ITAT in case of the assessee in [2014] 44 taxmann.com 1 (Mumbai)/ [2015] 153 ITD 384 (Mumbai) has decided that Transponder fee is chargeable to tax in India. He referred to 3 | P a g e the DTAA of India and Malaysia and referred to Article 12 of that agreement to state that such royalties may als…