CIT v. Siemens Aktiongesellschaft

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

…ourt has approved the insertion of Explanation below section 9(2) inserted by the Finance Act 2007, thereby implying that the explanations inserted by FA 2007 could be read into modern DTAAs; iv) Mumbai Tribunal in the case of Viacom 18 Media (P.) Ltd. [2014] 162 TTJ 336 (Mum) has explained the import of Bombay High Court decision in right perspective in paras 16 and 17 of its order while rejecting the assessee‟s argument that the HC has held that amendments in the Act cannot be read into DTAAs; and v) The Bombay High Court has approved ambulatory approach (para 22)to interpretation of treaties against Static app…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) RANGE-2(2)(1), MUMBAI

In the result, the appeal is allowed

…anation below section 9(2) inserted by the Finance Act 2007, thereby implying that the explanations inserted by FA 2007 could be read into Assessment year: 2017-18 Page 11 of 25 modern DTAAs; iv) Mumbai Tribunal in the case of Viacom 18 Media (P.) Ltd. [2014] 162 TTJ 336 (Mum) has explained the import of Bombay High Court decision in right perspective in paras 16 and 17 of its order while rejecting the assessee‟s argument that the HC has held that amendments in the Act cannot be read into DTAAs; and v) The Bombay High Court has approved ambulatory approach (para 22)to interpretation of treaties against Static app…

INMARSAT GLOBAL LTD.,MUMBAI vs. DY CIT (IT)-2(1)92), MUMBAI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

…ourt has approved the insertion of Explanation below section 9(2) inserted by the Finance Act 2007, thereby implying that the explanations inserted by FA 2007 could be read into modern DTAAs; iv) Mumbai Tribunal in the case of Viacom 18 Media (P.) Ltd. [2014] 162 TTJ 336 (Mum) has explained the import of Bombay High Court decision in right perspective in paras 16 and 17 of its order while rejecting the assessee’s argument that the HC has held that amendments in the Act cannot be read into DTAAs; and v) The Bombay High Court has approved ambulatory approach (para 22)to interpretation of treaties against Static app…

INMARSAT GLOBAL LIMITED,MUMBAI vs. DCIT (IT) CIRCLE 2(2)(1), MUMBAI

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

…ourt has approved the insertion of Explanation below section 9(2) inserted by the Finance Act 2007, thereby implying that the explanations inserted by FA 2007 could be read into modern DTAAs; iv) Mumbai Tribunal in the case of Viacom 18 Media (P.) Ltd. [2014] 162 TTJ 336 (Mum) has explained the import of Bombay High Court decision in right perspective in paras 16 and 17 of its order while rejecting the assessee‟s argument that the HC has held that amendments in the Act cannot be read into DTAAs; and v) The Bombay High Court has approved ambulatory approach (para 22)to interpretation of treaties against Static app…

INTECH BILLING IRELAND,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, appeal of the assessee is partly allowed

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Intec Billing Ireland v. The Assistant Director of Income –Tax C/o S.R.B.C & Associates LLP (International Taxation), 14th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 PAN No: AADCA 7890 E (Appellant) (Respondent) Assessee by : Shri M.P. Lohia Shri Nikhil Tiwari Department by : Shri Samuel Darse Date of Hearing : 10.10.2017 Date of Pronouncement : 08.01.2018 O R D E R PER C.N. PRASAD (J…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DCIT (IT) 4(1)(2), MUMBAI

In the result, both the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

…reaty, because the scope of definition and meaning of ‘royalty’ under the Act and DTAA are by and large same. In support, he strongly relied upon the decision of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320; and Vaicom 18 Media Private Ltd. vs. ADIT (2014) 162 TTJ 336. He gave a small writeup on this aspect, which for the sake of ready reference is reproduced below: 1. On the issue whether the Amendments/Explanations inserted in the IncomeTax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320 (Bo…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, both the appeals of assessee are allowed

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

…reaty, because the scope of definition and meaning of ‘royalty’ under the Act and DTAA are by and large same. In support, he strongly relied upon the decision of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320; and Vaicom 18 Media Private Ltd. vs. ADIT (2014) 162 TTJ 336. He gave a small writeup on this aspect, which for the sake of ready reference is reproduced below: 1. On the issue whether the Amendments/Explanations inserted in the IncomeTax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the case of CIT v. Siemens Aktiongesellschaft, 310 ITR 320 (Bo…

BHARAT BIJLEE LTD, MUMBAI vs. ASST DIT (IT) 3(2), MUMBAI

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

…ase of Siemens(310ITR320)had impliedly held that clarificatory explanations could be read into modern tax treaties,that it had approved ambulatory approach to interpretation of treaties against static approach, that in the case of Vaicom 18 Media Private Ltd (162 TTJ 336),the Tribunal had held that amendments in the Act could read into tax treaties.He finally stated that matter could be restored back to the file of the revenue authorities.In that regard he referred to the cases of Global Telesystems Ltd. (Order dated 20/04/2016) and L &T Ltd. (152 ITD 873). 5.We have heard the rival submissions and perused the ma…

VIACOM 18 MEDIA PRIVATE LIMITED,MUMBAI vs. DCIT (IT)-4(3)(1), MUMBAI

In the result, this appeal filed by the assessee stands dismissed

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

…r of Revenue by the decision of this Bench in assessee's own case for A.Y. 2009-10 to A.Y. 2011-12 in ITA Nos 1584 & 1585/Mum/2010 and 1091 & 1092/Mum/2011. The same is also reported as [2014] 44 taxmann.com 1 (Mumbai Trib)/[2014] 66 SOT 18 (Mum. Trib)/[2014] 162 TTJ 336. A copy of the said order was also submitted by the undersigned for kind perusal. It was accordingly prayed that the same be treated as covered matter. 4. However, the Ld. AR of the assessee contended that subsequently the issue has then been decided by the various appellate authorities in favour of the assessee in other cases and has relied on t…

ALLCATEL US INTERNATIONAL MARKETING INC. ( NOW KNOWN AS ALCATEL LUCENT USA INC.),MUMBAI vs. DDIT (IT) 1(1), MUMBAI

The appeal of the AO stands dismissed

…ase of Siemens(310ITR320)had impliedly held that clarificatory explanations could be read into modern tax treaties,that it had approved ambulatory approach to interpretation of treaties against static approach, that in the case of Vaicom 18 Media Private Ltd (162 TTJ 336),the Tribunal had held that amendments in the Act could read into tax treaties.He finally stated that matter could be restored back to the file of the revenue authorities.In that regard he referred to the cases of Global Telesystems Ltd. (Order dated 20/04/2016) and L &T Ltd. (152 ITD 873). 5.We have heard the rival submissions and perused the m…

SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…reaty, because the scope of definition and meaning of ‘royalty’ under the Act and DTAA are by and large same. In support, he strongly relied upon the decision of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320; and Vaicom 18 Media Private Ltd. vs. ADIT (2014) 162 TTJ 336. He gave a small write- up on this aspect, which for the sake of ready reference is reproduced below: 1. On the issue whether the Amendments/Explanations 18 Shell International Techonology International BV. inserted in the IncomeTax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the c…

DDIT (IT) 2(1), MUMBAI vs. SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV, MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…reaty, because the scope of definition and meaning of ‘royalty’ under the Act and DTAA are by and large same. In support, he strongly relied upon the decision of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320; and Vaicom 18 Media Private Ltd. vs. ADIT (2014) 162 TTJ 336. He gave a small write- up on this aspect, which for the sake of ready reference is reproduced below: 1. On the issue whether the Amendments/Explanations 18 Shell International Techonology International BV. inserted in the IncomeTax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the c…

DDIT (IT)-2(1), MUMBAI vs. SHELL INFORMATION TECHNOLOGY INTERNATIONAL BV, MUMBAI

In the result, the Revenue’s appeals for A

Bench: Shri Amit Shukla, Jm& Shri Ashwani Taneja, Am

…reaty, because the scope of definition and meaning of ‘royalty’ under the Act and DTAA are by and large same. In support, he strongly relied upon the decision of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320; and Vaicom 18 Media Private Ltd. vs. ADIT (2014) 162 TTJ 336. He gave a small write- up on this aspect, which for the sake of ready reference is reproduced below: 1. On the issue whether the Amendments/Explanations 18 Shell International Techonology International BV. inserted in the IncomeTax Act can be read into the DTAA or not, in my most respectful submissions, the Bombay high court decision in the c…

TTI TEAM TELECOM INTERNATIONAL LTD,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

In the result, the appeals of the assessee are partly allowed in terms of our directions as indicated above

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 M/S. Tti Team Telecom Adit (It)-2(2) International Ltd. बनाम/ R.No.116, 1St Fl. C/O. Sudit K.Parekh & Co. Scindia House, Vs. Ballard House, 2Nd Floor, Ballard Pier, Adi Marzban Path, Ballard Pier, Mumbai-38 Fort, Mumbai-400001 (Appellant) (Respondent ) P.A. No.Aacct5300M Appellant By Shri Vijay Mehta & Anuj Kisnadwala (Ar) Revenue By Shri Jasbir S. Chauhan (Cit-Dr) सुनवाई क" तार"ख/Date Of Hearing: 01/11/2016 30/11/2016 आदेश क" तार"ख /Date Of Order:

…r, the Hon'ble HC has approved the insertion of Explanation below S.9(2) inserted by the Finance Act 2007, thereby implying that the Clarificatory Explanations could be read into modern DTAAs. iv. Mumbai Tribunal In the case of Viacom 18 Media (P.) Ltd.(2014) 162 TTJ 336 (Mum) has explained the import of Bombay HC decision in right perspective in paras 16 and 17 of its order while rejecting the assessee's argument that the HC has held that amendments in the Act can not be read into DTAAs. v. The Bombay HC has approved ambulatory approach (para 22) to interpretation of treaties against Static approach adopted by t…

DDIT (IT) 2(2), MUMBAI vs. ANTWERP DIAMOND BANK NV, MUMBAI

In the result, appeal of the Department is dismissed

Bench: Shri Amit Shukla & Shri Ashwani Taneja

…section 9(2) inserted by the Finance Act 2007, thereby implying that the explanations inserted by FA 2007 could be read into modern DTAAs; 5 Antwerp Diamond Bank NV ITAs No. : 5498/Mum/2014 iv) Mumbai Tribunal in the case of Viacom 18 Media (P.) Ltd. [2014] 162 TTJ 336 (Mum) has explained the import of Bombay High Court decision in right perspective in paras 16 and 17 of its order while rejecting the assessee’s argument that the HC has held that amendments in the Act cannot be read into DTAAs; and v) The Bombay High Court has approved ambulatory approach (para 22) to interpretation of treaties against Static ap…

UNITED HOME ENTERTAINMENT P.LTD,MUMBAI vs. ADIT 2(2), MUMBAI

In the result, all the appeals of the assessee are treated as allowed

Bench: Shri Amit Shukla & Shri Ashwani Taneja

…C has approved the insertion of Explanation below S.9(2) inserted by the Finance Act 2007, thereby implying that the Explanations inserted by Finance Act, 2007 could be read into modern DTAAs; iv) Mumbai Tribunal In the case of Viacom 18 Media (P.) Ltd.(2014) 162 TTJ 336 (Mum) has explained the import of Bombay HC decision in right perspective in paras 16 and 17 of its order while rejecting the assessee's argument that the HC has held that 14 यूनाइटेड होम एंटट"म"ट "ाइवेट "ल"मटेड United Home Entertainment Pvt Ltd ITAs No. : 2841 to 2856/Mum/2012 amendments in the Act cannot be read into DTAAs; and v) The Bombay HC…