Cochin Refineries Limited v. CIT 2

289 ITR 355High Court2007#11939 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Judgments citing Cochin Refineries Limited v. CIT 2

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…transponder provided by the assessee It was only when those signals came in contact with the process in the transponder that the desired results were produced." 12. Further, reliance is placed on the decision of AAR in Cargo Community Network (P.) Ltd. [2007] 289 ITR 355 (AAR), wherein the assessee, a non- resident company having its registered office at Singapore, was engaged in business of providing access to an Internet- based Air cargo portal. The agents could clarify doubts through the help desk support in India. The income was generated for the assessee by way of subscriptions made by the agents for the use…

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…transponder provided by the assessee It was only when those signals came in contact with the process in the transponder that the desired results were produced." 12. Further, reliance is placed on the decision of AAR in Cargo Community Network (P.) Ltd. [2007] 289 ITR 355 (AAR), wherein the assessee, a non- resident company having its registered office at Singapore, was engaged in business of providing access to an Internet- based Air cargo portal. The agents could clarify doubts through the help desk support in India. The income was generated for the assessee by way of subscriptions made by the agents for the use…

EDENRED PTE LTD,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…he Act and as per the DTAA between India and Singapore and therefore, the addition of Rs.95,62,479/- made by the AO towards IDC charges be confirmed. The Ld. DR, in support of his above contentions, relies on the decision in Cargo Community Network (P.) Ltd. 289 ITR 355 (AAR), IMT Labs (India) (P.) Ltd. 287 ITR 450 (AAR) and Thought Buzz (P.) Ltd. 346 ITR 345 (AAR). 6. We have heard the rival submissions and perused the relevant materials on record. The reasons for our decisions are given below. We find that (i) under the said IDC agreement, the appellant, essentially provides IT infrastructure management and…

EDENRED PTE LTD,MUMBAI vs. DDIT (IT) 3(2), MUMBAI

In the result, the appeals filed by the assessee are allowed

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…he Act and as per the DTAA between India and Singapore and therefore, the addition of Rs.95,62,479/- made by the AO towards IDC charges be confirmed. The Ld. DR, in support of his above contentions, relies on the decision in Cargo Community Network (P.) Ltd. 289 ITR 355 (AAR), IMT Labs (India) (P.) Ltd. 287 ITR 450 (AAR) and Thought Buzz (P.) Ltd. 346 ITR 345 (AAR). 6. We have heard the rival submissions and perused the relevant materials on record. The reasons for our decisions are given below. We find that (i) under the said IDC agreement, the appellant, essentially provides IT infrastructure management and…

ADIT, DEHRADUN vs. M/S. HAMPSON RUSSELL LTD PARTNERSHIP, MUMBAI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 4976/DEL/2012[2009-10]Status: DisposedITAT Delhi21 Apr 2017AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…contained in the following case laws will also be used to determine the issue of nexus of appellant’s business with activities allowed for computing income u/s 44BB of the Act:- (1) ONGC vs. I AC reported in 29 ITD 422 (Del) (2) CIT vs. ONGC Ltd. reported in 309 ITR 244 (UK) (3) ARB Inc. vs. JCIT reported in 93 ITD 520 (Del) (4) ONGC vs. ACIT reported in 9 SOT 8/107 TTJ 551 (Del) (5) OHM Ltd. reported in 200 Taxman 7 (AAR-Delhi) Furthermore, Instruction No 1862 dated 22.10.1990 may also be reproduced for understanding the nature of receipts which can be classified as Fees for Technical Services(FTS):- “Definitio…

ADIT INTL. TAXATION, DEHRADUN vs. M/S. HAMPSON RUSSELL LTD. PARTNERSHIP., MUMBAI

In the result, the appeal of the Revenue is allowed partly for statistical purposes

ITA 1182/DEL/2012[2007-08]Status: DisposedITAT Delhi21 Apr 2017AY 2007-08

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 115ASection 44BSection 44DSection 9Section 9(1)(vi)

…contained in the following case laws will also be used to determine the issue of nexus of appellant’s business with activities allowed for computing income u/s 44BB of the Act:- (1) ONGC vs. I AC reported in 29 ITD 422 (Del) (2) CIT vs. ONGC Ltd. reported in 309 ITR 244 (UK) (3) ARB Inc. vs. JCIT reported in 93 ITD 520 (Del) (4) ONGC vs. ACIT reported in 9 SOT 8/107 TTJ 551 (Del) (5) OHM Ltd. reported in 200 Taxman 7 (AAR-Delhi) Furthermore, Instruction No 1862 dated 22.10.1990 may also be reproduced for understanding the nature of receipts which can be classified as Fees for Technical Services(FTS):- “Definitio…

ATOS INFORMATION TECHNOLOGY HK LTD,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

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

ITA 1464/MUM/2015[2011-12]Status: DisposedITAT Mumbai04 Mar 2016AY 2011-12

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 1464/Mum/2015 ("नधा"रण वष" / Assessment Year : 2011-12) Atos Information Technology Deputy Commissioner Of बनाम/ Hk Limited, C/O Atos India Income Tax-(International V. Pvt. Ltd.,Plant No. 5, Taxation) – 1(1)(2), Godrej & Boyce Mfg. Co. Scindia House, Ltd., Pirojshanagar, Lbs Mumbai. Marg, Vikhroli (W), Mumbai 400 097. "थायी लेखा सं./Pan : Aakcs8720L (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Jabir S. Chouhan (CIT-
Section 115ASection 143(3)Section 144C(13)Section 144C(5)Section 199Section 234Section 234BSection 9(1)(vi)

…he assessee company by SCB The ld. D.R. relied upon the following decisions:- ITA 1464/Mum/2015 7 1. (1996)222 ITR 354(Ker. HC) in the case of Cochin Refineries Limited v. CIT 2. (2009)309 ITR 244(Uttarakhand HC) in the case of CIT v. ONGC Limited 3. (2007)289 ITR 355(AAR) in Re. Cargo Community Network Private Limited & 4. (2011) 340 ITR 333(Bom. HC) in Kotak Securities Limited The Ld. DR submitted that the provisions of the Act is applicable as there is no DTAA agreement with Hong Kong. The Explanation 5 is added to section 9(1)((vi) of the Act with retrospective effect and hence the A.O. has rightly held t…

CONFERENCECALL SERVICES INDIA PVT LTD.,BANGALORE vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA

ITA 484/CHNY/2014[2007-2008]Status: DisposedITAT Chennai17 Jul 2015AY 2007-2008

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.484 & 1057/Mds/2014 ("नधा"रण वष" / Assessment Years : 2007-08 & 2009-10)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 195Section 195(2)Section 40Section 9

…the customer. Source is referable to the starting point or the origin or the spot where something springs into existence’’. The corollary of this finding is also true and therefore the non-resident certainly has income I.T.A.Nos.484 & 1057/Mds/2014 :- 5 -: 289 ITR 355, the authority for advance rulings had held that payment Ltd at Singapore, for providing a password to a access and use the portal hosted at Singapore, is taxable in India and is subject to deduction of tax at source. The assessee makes payments to the international toll free serves provider to tenable its clients outside India access its servi…

CONFERENCECALL SERVICES INDIA PVT LTD.,BANGALORE vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA

ITA 1057/CHNY/2014[2009-2010]Status: DisposedITAT Chennai17 Jul 2015AY 2009-2010

Bench: Shri Chandra Poojari & Shri V. Durga Raoआयकर अपील सं./ I.T.A. Nos.484 & 1057/Mds/2014 ("नधा"रण वष" / Assessment Years : 2007-08 & 2009-10)

For Appellant: Shri. T. Banusekar, C.AFor Respondent: Shri. A.V. Sreekanth, IRS, JCIT
Section 195Section 195(2)Section 40Section 9

…the customer. Source is referable to the starting point or the origin or the spot where something springs into existence’’. The corollary of this finding is also true and therefore the non-resident certainly has income I.T.A.Nos.484 & 1057/Mds/2014 :- 5 -: 289 ITR 355, the authority for advance rulings had held that payment Ltd at Singapore, for providing a password to a access and use the portal hosted at Singapore, is taxable in India and is subject to deduction of tax at source. The assessee makes payments to the international toll free serves provider to tenable its clients outside India access its servi…

Cochin Refineries Limited v. CIT 2 (289 ITR 355) — Cited in 9 Judgments | BharatTax