Clouth Gummiwerke Aktiengesellschaft v. CIT (Andhra Pradesh) (238 ITR 861)

HAL OFFSHORE LTD,NEW DELHI vs. ITO, WARD 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the Appeal of the Assessee is allowed

ITA 2084/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

…y. Thus, the nature of services rendered by the foreign company was consultancy of technical nature through the provision of its technician deputed to India. Our conclusion is supported by the decision of Andhra Pradesh high court in the same case reported in 238 ITR 861, wherein Hon'ble High Court affirming the aforesaid decision of the Tribunal held that the Explanation 2 has expanded the scope of Section 9(1)(vii)(b) by providing that the services of technical or other personnel would be taxable. It has been repeatedly stated by the assessee that no foreign Technician was ever deputed of India. The lower autho…

JEFFERIES LLC,MUMBAI vs. DCIT(IT)3(1)(1), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…TA NO. 5674 & 5675/MUM/2017 (A.Y: 2012-13) Jefferies LLC & Jefferies International Limited of Assessing Officer in Para No. 9.4.1 of the assessment order. He relied on the decision of Hon’ble AP High Court in the case of Clouth Gummiwerke Aktiengesellscheaff (238 ITR 861) and decision of Hon’ble Kerala High Court in the case of Cochin Refineries v. CIT (222 ITR 354). 6. Considered the rival submissions and material placed on record. We observe from the record that the principal activity of the assessee is to provide merchant banking and investment advisory services to investors, corporates and associated entitie…

PPN POWER GENERATING CO. (P) LTD.,CHENNAI vs. ACIT CENTRAL CIRCLE 3(1), CHENNAI

ITA 2092/CHNY/2019[2016-17]Status: DisposedITAT Chennai25 Jan 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 2092/Chny/2019 िनधा"रण वष" /Assessment Year: 2016 - 17 M/S. Ppn Power Generating The Acit, Company Pvt. Ltd., V. Central Circle – 3(1), 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3015/Chny/2018 िनधा"रण वष" /Assessment Year: 2010 - 11 The Acit, M/S. Ppn Power Generating Central Circle – 3(1), V. Company Pvt. Ltd., 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.: 1/Chny/2019 (In I.T.A. No. 3015/Chny/2018) िनधा"रण वष" /Assessment Year: 2010 – 11 M/S. Ppn Power Generating The Acit, Company Pvt. Ltd., V. Central Circle – 3(1), 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri A. Sumanth Srinivas, CIT

Section 143(3)Section 40Section 9(1)

…y. Thus, the nature of services rendered by the foreign company was consultancy of technical nature through the provision of its technician deputed to India. Our conclusion is supported by the decision of Andhra Pradesh high court in the same case reported in 238 ITR 861, wherein Hon'ble High Court affirming the aforesaid decision of the Tribunal held that the Explanation 2 has expanded the scope of Section 9(1)(vii)(b) by providing that the services of technical or other personnel would be taxable. It has been repeatedly stated by the assessee that no foreign Technician was ever deputed of India. The lower autho…

ACIT CENTRAL CIRCLE 3(1), CHENNAI vs. PPN POWER GENERATING CO. (P) LTD., CHENNAI

ITA 3015/CHNY/2018[2010-11]Status: DisposedITAT Chennai25 Jan 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.: 2092/Chny/2019 िनधा"रण वष" /Assessment Year: 2016 - 17 M/S. Ppn Power Generating The Acit, Company Pvt. Ltd., V. Central Circle – 3(1), 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita No.: 3015/Chny/2018 िनधा"रण वष" /Assessment Year: 2010 - 11 The Acit, M/S. Ppn Power Generating Central Circle – 3(1), V. Company Pvt. Ltd., 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent) & C.O. No.: 1/Chny/2019 (In I.T.A. No. 3015/Chny/2018) िनधा"रण वष" /Assessment Year: 2010 – 11 M/S. Ppn Power Generating The Acit, Company Pvt. Ltd., V. Central Circle – 3(1), 1-A, 3Rd Floor, Jhavar Plaza, Chennai - 34. Nungambakkam High Road, Chennai – 600 034. Pan : Aabcp 8131D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri A. Sumanth Srinivas, CIT

Section 143(3)Section 40Section 9(1)

…y. Thus, the nature of services rendered by the foreign company was consultancy of technical nature through the provision of its technician deputed to India. Our conclusion is supported by the decision of Andhra Pradesh high court in the same case reported in 238 ITR 861, wherein Hon'ble High Court affirming the aforesaid decision of the Tribunal held that the Explanation 2 has expanded the scope of Section 9(1)(vii)(b) by providing that the services of technical or other personnel would be taxable. It has been repeatedly stated by the assessee that no foreign Technician was ever deputed of India. The lower autho…

ITO, WD-(IT), KOLKATA, KOLKATA vs. M/S EMAMI PAPER MILLS LTD., KOLKATA

In the result, appeal filed by the Revenue is dismissed

ITA 642/KOL/2016[2012-2013]Status: DisposedITAT Kolkata04 Jan 2017AY 2012-2013

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.642/Kol/2016 ("नधा"रण वष" /Assessment Year:2012-2013) Income Tax Officer Vs. M/S Emami Paper Mills Ltd., (International Taxation), 687, Anandapur, E.M.Bypass, Ward, Kolkata, 2Nd Floor, Kolkata-700107 Room No. 215 Aayakar Bhavan Poorva, 110 Shantipalli,Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcg 1428 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri N.B.Som, Jcit Sr. Dr Assessee By : Shri Ramesh Kumar Patodia, Fca सुनवाई क" तार"ख / Date Of Hearing : 20/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 04/01/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2012-2013, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-22, Kolkata, In Appeal No.111/Cit(A)-22/Kol/14-13, Dated 20.01.2016, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 201(1)/1A Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 28.03.2013. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Company, M/S.Emami Paper Mills Limited, Hereafter Called As ‘Deductor’ Has Remitted Some Amount To A Non-Resident Company Of Poland Without Deducting Taxes. Show Cause Notice U/S 201 Of The Income Tax Act, 1961 Was Issued To The Deductor. In Response, The Deductor Company Submitted M/S Emami Paper Mills Ltd.

For Appellant: Shri Ramesh Kumar Patodia, FCAFor Respondent: Shri N.B.Som, JCIT Sr. DR

Section 201Section 201(1)Section 5(2)Section 9(1)Section 9(1)(vii)

…y. Thus, the nature of services rendered by the foreign company was consultancy of technical nature through the provision of its technician deputed to India. Our conclusion is supported by the decision of Andhra Pradesh high court in the same case reported in 238 ITR 861, wherein Hon'ble High Court affirming the aforesaid decision of the Tribunal held that the Explanation 2 has expanded the scope of Section 9(1)(vii)(b) by providing that the services of technical or other personnel would be taxable. It has been repeatedly stated by the assessee that no foreign Technician was ever deputed of India. The lower autho…

JOINT DIT(IT)-2, MUMBAI vs. SAIPEM S.A., MUMBAI

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

ITA 1726/MUM/2011[2005-06]Status: DisposedITAT Mumbai17 Jun 2016AY 2005-06

Bench: S/Shri B.R. Baskaran (Am) & C.N.Prasad (Jm)

Section 195Section 9

…n the process of advise of a technical character and would fall for coverage within the meaning of Explanation to section 9(1 )(vii) of the Income-tax Act, 1961. 4.8 It has been held in the case of Clouth Gummiwerke Aktiengesellschaft Vs. CIT (Andhra Pradesh)(238 ITR 861) in which it has held that the fees paid to foreign company for the services of engineers for supervising the erection of project was taxable as fees paid for technical services and the amount paid towards the charges for providing free boarding, lodging and transport facilities to the engineers was also taxable u/s 9(1 )(vii) of the Income-tax A…

Clouth Gummiwerke Aktiengesellschaft v. CIT (Andhra Pradesh)

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