Credit Lyonnais v. ADIT(IT)

80 TTJ 191Income Tax Appellate Tribunal2003#8562 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Judgments citing Credit Lyonnais v. ADIT(IT)

ASST. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION)-4(3)(1), MUMBAI, MUMBAI vs. UNITED HOME ENTERTAINMENT PVT LTD., MUMBAI

ITA 1559/MUM/2025[2016-17]Status: DisposedITAT Mumbai27 May 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudhary

For Appellant: NONEFor Respondent: Shri Krishna Kumar, Sr.DR
Section 195Section 195(2)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI "I" BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Asst. Commissioner of Income Tax (International Taxation)-4(3)(1), Room No. 634, 6th Floor, Kautilya Bhavan, BKC, Mumbai-400051 PAN: AAACU6668D (Appellant) vs. United Home Entertainment Pvt. Ltd., 1st Floor, Building No. 14, Solitaire Corporate Park, Guruhargovindji Marg, Chakala Andheri (E), Mumbai-400093 (Respondent) For Assessee: NONE For Revenue : Shri Krishna Kumar, Sr.DR Date of Hearing : 14-05-2025 Date of Pronouncement: 27-05-2025 ORDER PER VIKRAM…

JANET CHRISTINE DEPENNING,CHENNAI vs. ITO, INTERNATIONAL TAXATION WARD-1(1),, CHENNAI

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 1319/CHNY/2024[2014-15]Status: DisposedITAT Chennai31 Dec 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1319, 1320, 1321, 1322 & 1323/Chny/2024 िनधा<रण वष< /Assessment Years:2014-15, 2015-16, 2016-17, 2017-18 & 2020-21 Janet Christine Depenning, The Income Tax Officer, 120, Velachery Main Road, Vs. International Taxation Ward-1(1), Guindy,Chennai – 600 032. Chennai. [Pan: Aebpd 2408L]

For Appellant: Shri Sanjeev Aditya, C.A LMFor Respondent: Smt. G. Saratha, Addl. CIT
Section 195Section 201(1)Section 9(1)(vii)Section 9(1)(viii)

…/2019) dated 20.12.2019. 28. As far as the Ld. AR’s reliance on the decision of Hon’ble Delhi High Court in the case of DIT Vs Panalfa Auto electrik Ltd (49 taxmann.com 412) and the coordinate Bench of this Tribunal in the case of Credit Lyonnais Vs ADIT(IT) (80 TTJ 191) is concerned, it is noted that in the decided cases the issue before the judicial forums was whether commission or fee paid to marketing agents fall within the scope of ‘fees for technical services’ as defined in Section 9(1)(vii) of the Act which is not the issue involved in the assessee’s case. Accordingly the judgments relied upon by the Ld. A…

ACIT, CIRCLE - 25, KOLKATA, KOLKATA vs. SRI SUBHATOSH MAJUMDER, KOLKATA

In the result, the appeal of the Revenue is allowed for statistical purpose

ITA 2006/KOL/2017[2011-12]Status: DisposedITAT Kolkata26 Feb 2020AY 2011-12

Bench: Shri A.T. Varkery, Jm & Dr. Arjun Lal Saini, Am ]

Section 194JSection 195Section 195(1)Section 40Section 9(1)(vii)

…/2019) dated 20.12.2019. 28. As far as the Ld. AR’s reliance on the decision of Hon’ble Delhi High Court in the case of DIT Vs Panalfa Auto electrik Ltd (49 taxmann.com 412) and the coordinate Bench of this Tribunal in the case of Credit Lyonnais Vs ADIT(IT) (80 TTJ 191) is concerned, it is noted that in the decided cases the issue before the judicial forums was whether commission or fee paid to marketing agents fall within the scope of ‘fees for technical services’ as defined in Section 9(1)(vii) of the Act which is not the issue involved in the assessee’s case. Accordingly the judgments relied upon by the Ld. A…

M/S AT & T GLOBAL BETWORK SERVICES (INDIA) PVT. LTD.,,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of assessee in ITA No

ITA 4882/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR
Section 143(3)Section 144CSection 144C(1)Section 153Section 234B

…and other concerns for the availing the services of bandwidth net work infrastructure cannot be said to technical services within 38 the meaning of Section 194J of the Act, read with Explanation 2 to clause (vii) of section 9(1) of the Act Wlpro Ltd. Vs ITO 80 TTJ 191 (Bangalore Tribunal); HPCL Infote! Limited vs ITO 99 TTJ 440 (Chandigarh Tribunal); Idea Cellular Limited vs CIT 313ITR 55 (Delhi Tribunal), It is thus clear that bandwidth charges end last mile charges, being charges paid by AT&T GNS to other telecom operators for provision of telecom connectivity services, do not qualify as FTS for the purposes…

M/S CLEAR WATER TECHNOLOGY SERVICES PVT LTD ,BANGALORE vs. INCOME TAX OFFICER WARD-11(1), BANGALORE

In the result, the assessee’s appeal for assessment year 2011-12 is partly allowed

ITA 1419/BANG/2017[2011-12]Status: DisposedITAT Bangalore13 Dec 2018AY 2011-12

Bench: Shri N. V. Vasudevan & Shri Jason P Boazassessment Year : 2011-12 M/S. Clear Water Technology Vs. The Income-Tax Officer, Services Pvt. Ltd., Ward – 11(1), No. 39, Srushti, 15Th Main, Bangalore. Rose Garden Road, 5Th Phase, Jp Nagar, Bangalore – 560 078. Pan : Aabcc 8515 A Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Smt. Srinandini Das, Addl. Cit Date Of Hearing : 19.11.2018 Date Of Pronouncement : 13.12.2018

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Smt. Srinandini Das, Addl. CIT
Section 143(1)Section 143(3)Section 195Section 40

…ayment for use of mobile phone services would not constitute royalties or fees for technical services. Payments made for bandwidth are akin to the payments for use of mobile phone services. 4.11 The Bangalore Bench of the ITAT in the case of Wipro Ltd. v. ITO 80 TTJ 191 has held that payment for bandwidth would constitute neither royalties nor fees for technical services either under the Act or under the agreement for Avoidance of Double Taxation with USA. This decision was followed by the Tribunal in the Page 5 of 7 assessee's own case [ITA.No.532 and 533/Bang/2002 and ITA.No.365 and 367/Bang/2003 dated 12.8.200…

ACIT, NEW DELHI vs. M/S. GEO CONNECT LTD., NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

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

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…tion, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-ta…

M/S GEO CONNECT LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

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

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…tion, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-ta…

DCIT CIRCLE-12 (1) vs. GEO CONNECT LTD,

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

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

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…tion, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-ta…

GEO CONVEST LTD vs. DCIT CIRCLE-12 (1),

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

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

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…tion, the assessee relied on various judgments as under: (i) Skycells Communications Ltd. vs Deputy Commissioner of Income Tax, 251 ITR 53 (Mad.) (ii) ITO Vs Rajendra Jain Networks Ltd. (ITA No. 1827 and 1828/Mad./1998) (iii) Wipro Ltd Vs. Income Tax Officer, 80 TTJ 191( Bang.) (iv) Lucent Technology (Hindustan) Ltd. Vs. iTunes 92 ITD 366 (Bang.) (v) Wipro Ltd Vs. Income Tax Officer, 92 TTJ 796(Banglore) (vi) Dun and Bradstreet, 272 ITR 99(AAR) (vii) DCIT Vs. Panamsat International System Inc., 103 TTJ 861(Del.) ITA Nos.2088/Del/2008 & 5851/Del/2011 AYs: 2002-03 & 2003-04 9.9 The learned Commissioner of Income-ta…

ASST DIT (IT) 2(2), MUMBAI vs. WNS GLOBAL SERVICES (UK) LTD, MUMBAI

Appeal is partly allowed

ITA 1406/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…T vs. Tata Iron & Steel Co. Ltd.132 TTJ 566 (Mum ITAT) 7. Clifford Chance Vs DCIT 82 ITD 106 (Mum) 6 WNS 8. HCL Infosytems Ltd Vs OCIT 76 TTJ 505 (Delhi ITAT) 6.1. The Assessee also relied upon the order of the Bangalore Tribunal in the case of Wipro Ltd. (80 TTJ 191), wherein the Tribunal had observed that amounts payable by Wipro Ltd towards provision of international connectivity cannot constitute income taxable as royalty / FTS under Section 9(l)(vi) and (vii) of the Income-tax Act, 1961. 6.2. Reliance was also placed upon the Delhi High Court decision in the case of Asia Satellite 332 lTR 340 (Delhi HC),…

WNS GLOBAL SERVICES (UK) LTD.,MUMBAI vs. ADIT (IT) 2(2), MUMBAI

Appeal is partly allowed

ITA 6411/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…T vs. Tata Iron & Steel Co. Ltd.132 TTJ 566 (Mum ITAT) 7. Clifford Chance Vs DCIT 82 ITD 106 (Mum) 6 WNS 8. HCL Infosytems Ltd Vs OCIT 76 TTJ 505 (Delhi ITAT) 6.1. The Assessee also relied upon the order of the Bangalore Tribunal in the case of Wipro Ltd. (80 TTJ 191), wherein the Tribunal had observed that amounts payable by Wipro Ltd towards provision of international connectivity cannot constitute income taxable as royalty / FTS under Section 9(l)(vi) and (vii) of the Income-tax Act, 1961. 6.2. Reliance was also placed upon the Delhi High Court decision in the case of Asia Satellite 332 lTR 340 (Delhi HC),…

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

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

ITA 2841/MUM/2012[2011-12]Status: DisposedITAT Mumbai25 Oct 2016AY 2011-12

Bench: Shri Amit Shukla & Shri Ashwani Taneja

Section 195(2)Section 244ASection 253

…ansponder services do not constitute the use of or the right to use any process [judgment of the Delhi High Court in the case of Asia Satellite Telecommunications Limited (ITA No 131 to 134 of 2003) and the Bangalore Tribunal in the case of M/s Wipro Limited (80 TTJ 191) relied upon].  The payments to Intelsat are not taxable as royalty for the use of process even under the provisions of the India - USA Double Taxation Avoidance Convention ('Treaty') since no secret process was used by Intelsat while providing the services to the applicant (judgment of the Delhi Tribunal in the case of Panamsat (103 TTJ 861) re…

YRC LOGISTICS INDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

ITA 6378/DEL/2012[2008-09]Status: DisposedITAT Delhi26 Apr 2016AY 2008-09

Bench: Shri S.V. Mehrotra & Shri Kuldip Singh

For Appellant: Shri Vikram Mehta, CAFor Respondent: Shri V.R. Sonbhadra, Senior DR
Section 195Section 40Section 9Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)

…isallowed u/s 40(a)(i) as TDS was not deduction on this amount as per provisions of Sec 195. In reply to which the assessee submitted that such payment does not fall in purview of Sec 195 & submitted judgement of Hon'ble ITAT Bangalore in case of Wipro (2003) 80 TTJ 191. The contention of the assessee was not tenable. The assessee has failed to appreciate a recent decision of Hon'ble ITAT Chennai in case M/s Verizon Communications Singapore Pte Ltd. Vs ITO (International Taxation), Chennai wherein it was held that amounts received by the appellant from the Indian customers for the provision of international conne…

Credit Lyonnais v. ADIT(IT) (80 TTJ 191) — Cited in 13 Judgments | BharatTax