CSC Technology Singapore Pte. Ltd. v. ADIT

19 Taxmann.com 123High Court2012#9027 most cited
12

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 150(1)Section 195Section 234ASection 234BSection 234FSection 270A

Issues it is cited on

royalty incomesection 9(1)(vi)section 9(1)(vii)tax treatysection 9(1)permanent establishmentnon-residentassociated enterprisedouble taxationdraft assessment ordersection 234bsection 234

Judgments citing CSC Technology Singapore Pte. Ltd. v. ADIT

GE PRECISION HEALTHCARE LLC,USA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2623/DEL/2023[AY 2021-22]Status: DisposedITAT Delhi17 Jan 2024

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Ravi Sharma, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 234ASection 234BSection 234FSection 270ASection 56Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2623/Del/2023 : Asstt. Year: 2021-22 GE Precision Healthcare LLC, Vs ACIT, 3000 N, Grandview Blvd, Waukesha, Circle 1(3)(1), Wisconsin, USA 53188 New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHCG6915E Assessee by : Sh. Ravi Sharma, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 18.10.2023 Date of Pronouncement: 17.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 22.08.…

KRAFT FOODS GROUP BRANDS LLC ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3(1)(2), MUMBAI

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

ITA 2495/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Us Raising Following Grounds In Its Appeal: -

Section 143(2)Section 144C(5)Section 153Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORESHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT (International Taxation) – 3(1)(2) Kraft Foods Group Brands LLC v. 16th Floor, Air India Building 1 PPG, Place Suite 3400 Nariman Point, Mumbai – 400 021 Pittsburgh, Pennsylvania United States - 999999 PAN: AAGCK6478F (Appellant) (Respondent) Assessee Represented by : Shri M.P. Lohia Shri Anil Sant Department Represented by : Date of Conclusion of Hearing : 24.07.2023 Date of Pronouncement : 27.09.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. Th…

GE PRECISION HEALTHCARE LLC,KARNATAKA vs. ACIT CIRCLE INTERNATIONAL TAX 1(3)(1), NEW DELHI

In the result, appeal is allowed, as indicated above

ITA 404/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Aug 2023AY 2020-21

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2020-21

Section 115ASection 143(3)Section 144C(13)Section 4Section 56Section 56(1)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2020-21 GE Precision Healthcare LLC, Vs. Assistant Commissioner of C/o- Wipro GE Healthcare Income Tax, Private Ltd., No. 4, Kadugodi Circle- International Tax - Industrial Area Whitefield, 1(3)(1), Bangalore, New Delhi Karnataka PAN :AAHCG6915E (Appellant) (Respondent) Assessee by Sh. Ravi Sharma, Adv. Sh. Anubhav Rastogi, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 16.05.2023 Date of pronouncement 14.08.2023 ORDER This is an appeal by th…

M/S.NDS LIMITED,BANGALORE vs. ASST. COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

FABER CASTELL AKTIENGESELLSCHAFT,GERMANY vs. ACIT, INTERNATIONAL TAXATION, CIRCLE-1(3)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 7619/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Dec 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Ms. Shashi Kajle, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER ITA No. 7619/DEL/2017 [A.Y 2014-15] M/s Faber Castell Aktiengesellschaft Vs. The A.C.I.T. Numberger, Strasse 2, 90546 Stein International Taxation Bavaria, Germany Circle -1(3)(1) New Delhi PAN: AAHPB 6307 N (Applicant) (Respondent) Assessee By : Shri Nishant Thakkar, Adv Ms. Jasmine Amalsedvala, Adv Department By : Ms. Shashi Kajle, Sr. DR Date of Hearing : 07.12.2021 Date of Pronouncement : 09.12.2021 ORDER PER N.K…

NDS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

NDS LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

NDS LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2) INTERNATIONAL TAXATION , BANGALORE

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

AKTIEBOLAGET SKF,MUMBAI vs. DCIT, INTERNATIONAL TAXATIONA-1(1)(1), MUMBAI

ITA 7366/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

AKTIEBOLAGET SKF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 1(1)(1), MUMBAI

ITA 7361/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S TMW ASPF I CYPRUS HOLDING COMPANY LTD.,, GURGAON

In the result appeal of the revenue is dismissed and CO IS allowed

ITA 879/DEL/2016[2011-12]Status: DisposedITAT Delhi09 Aug 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantasstt. Year: 2011-12 Dcit (International M/S. Tmw Aspf I Cyprus Holding Taxation) Company Ltd., C/O Deloitee Circle 3 (1)(1), Hasking & Sells Llp, New Delhi. 7Th Floor, Bldg. 10, Tower-B, Dlf Vs. Cyber City Complex, Dlf City Phase – Ii, Gurgaon 122 002 Haryana Pan Aacct6680J (Appellant) (Respondent)

For Appellant: Shri Kanchan Koushal, AdvFor Respondent: Shri H.K. Choudhary, CIT ( DR )
Section 92(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Asstt. Year: 2011-12 DCIT (International M/s. TMW ASPF i Cyprus Holding Taxation) Company Ltd., C/o Deloitee Circle 3 (1)(1), Hasking & Sells LLP, New Delhi. 7th Floor, Bldg. 10, Tower-B, DLF Vs. Cyber City Complex, DLF City Phase – II, Gurgaon 122 002 Haryana PAN AACCT6680J (Appellant) (Respondent) CO 200/Del/2018 (Arising out of ITA 879/Del/2016) Asstt. Year 2011-12 M/s. TMW ASPF i Cyprus Vs. DCIT (International Holding Company Ltd., Taxation), Pricewater House Coopers Pvt.…

PRAMERICA ASPF II CYPRUS HOLDING LTD,GURGAON vs. DCIT (IT) 3(3)(2), MUMBAI

In the result, the appeal of the assessee is allowed as above

ITA 1113/MUM/2015[2010-11]Status: DisposedITAT Mumbai29 Feb 2016AY 2010-11

Bench: Shri G.S.Pannu & Shri Pawan Singhpramerica Aspf Ii Cyprus Holding Limited, C/O. Pricewaterhouse Coopers Pvt. Ltd. 18Th Floor, Building No.10, Tower –C, Dlf Cybercity, Gurgaon - 122002 ... Appellant Pan: Aaecp 5087H Vs. The Dcit ( Intl.Taxation) 3(3)(2), Room No.11,Scindia House, Ground Floor, Ballard Estate Mumbai .... Respondent

For Appellant: S/ Shri Kanchan Kaushal/Dhanesh BafnaFor Respondent: Smt. Vandana Sagar
Section 143(1)Section 143(3)Section 145Section 234BSection 234CSection 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Pramerica ASPF II Cyprus Holding Limited, C/o. Pricewaterhouse Coopers Pvt. Ltd. 18th Floor, building No.10, Tower –C, DLF Cybercity, Gurgaon - 122002 ... Appellant PAN: AAECP 5087H Vs. The DCIT ( Intl.Taxation) 3(3)(2), Room No.11,Scindia House, Ground Floor, Ballard Estate Mumbai .... Respondent Appellant by : S/ Shri Kanchan Kaushal/Dhanesh Bafna Respondent by : Smt. Vandana Sagar Date of hearing : 25/02/2016 Date of pronouncement : 29/2/2016 ORDER PER G.S. PANNU,A…