DCIT v. Ernst & Young (P.) Ltd.

49 Taxmann.com 386Income Tax Appellate Tribunal2014#9084 most cited

What is DCIT v. Ernst & Young (P.) Ltd. authority for?

Reimbursement of costs for administrative services is not considered technical, managerial, or consultancy in nature and is not taxable in India if no technical knowledge is made available.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2025.

Also referred to as

DCIT v. Ernst & Young · 49 taxmann.com 386 · reimbursement of costs · administrative services · technical services · consultancy services · make available · DTAA · non-taxable in India

Sections most often in play

Section 35(2AB)Section 37(1)Section 40(a)(i)Section 115JBSection 143(3)Section 144CSection 31(i)Section 32(1)(iia)

Judgments citing DCIT v. Ernst & Young (P.) Ltd.

M/S.Apollo Tyres Ltd, Cochin vs. The Principal Commissioner of Incometax, Cochin

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

ITA 609/COCH/2017[2013-14]Status: DisposedITAT Cochin01 Sept 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

For Appellant: Shri Abraham Joseph Markos, AdvFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 115JSection 143(3)Section 32Section 32(1)(iia)Section 35Section 43(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI RAHUL CHAUDHARY, JM Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [PAN: AAACA6990Q] vs. DCIT, Corporate Circle-1(1), Kochi ......... Respondent Assessee by: Shri Abraham Joseph Markos, Adv. Revenue by: Shri Sanjit Kumar Das, CIT-DR Date of Hearing: 20.08.2025 Date of Pronouncement: 01.09.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the final assessment order dated 27.10.2017 passed u/s. 143(3) r.w.…

M/S. Pricewaterhouse Coopers Private Limited, Kolkata vs. ACIT, Circle - 2(2), Kolkata

In the result, appeal of the assessee is allowed partly

ITA 359/KOL/2018[2009-10]Status: DisposedITAT Kolkata21 Apr 2021AY 2009-10
Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2009-10 M/s. Pricewaterhouse Coopers Private Limited..................................………………….............Appellant Block-EP, Plot-Y-14 Salt Lake City Sector-V Kolkata – 700 091 [PAN : AABCP 9181 H] Vs. Asstt. Commissioner of Income Tax, Circle-2(2), Kolkata...........................………..…......Respondent Appearances by: Smt. C.S. Agarwal, Sr. Counsel & Smt. K.M. Gupta, Adv., appeared on behalf of the assessee. Shri Goulen Hangs…

Damco International A/S, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, the appeals filed by the assessee for AY 2012-13 & 2013-

ITA 933/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Porus Kaka, Sr. AdvocateFor Respondent: Mr. V. Sreekar, CIT-DR
Section 144C(13)Section 234BSection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 & Assessment Year: 2013-14 Damco International A/S, Deputy Commissioner of C/O. Damco India Private Vs. Income Tax (International Limited, taxation)-2(1)(1), Room No. 13th Floor, Tower A, Urmi 1713, 17th Floor, Air India Estate Ganpatrao Kadam Building, Nariman Point, Marg, Lower Parel, Mumbai-400 021. Mumbai-400 013. PAN No. AAECD1262G Appellant Respondent Assessee by : Mr. Porus Kaka, Sr. Advocate Revenue by : Mr. V. Sreekar, CIT-DR Last…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…e taxable in India. The decisions on reimbursements are as under:- " Dunlop Rubber 142 ITR 493 Kolkata High Court " DECTA 237 ITR 190-AAR " Siemens Aktiongesellschaft 189 Taxman 422-AAR Bombay High Court " ABB Ltd 189 Taxman 422-AAR " Ernst & Young Pvt. Ltd. 49 Taxmann.com 386 Kolkata ITAT 6. The Ld. AR further submitted that the assessee does not “Make Available” technical services of Heinz India and hence should not be taxable as Fees for Included Services (FIS) under the provisions of the DTAA. The Ld. AR submitted that in the present case factually no technical knowledge etc. was ever made available by the…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…e taxable in India. The decisions on reimbursements are as under:- " Dunlop Rubber 142 ITR 493 Kolkata High Court " DECTA 237 ITR 190-AAR " Siemens Aktiongesellschaft 189 Taxman 422-AAR Bombay High Court " ABB Ltd 189 Taxman 422-AAR " Ernst & Young Pvt. Ltd. 49 Taxmann.com 386 Kolkata ITAT 6. The Ld. AR further submitted that the assessee does not “Make Available” technical services of Heinz India and hence should not be taxable as Fees for Included Services (FIS) under the provisions of the DTAA. The Ld. AR submitted that in the present case factually no technical knowledge etc. was ever made available by the…

DCIT, Cir-22, Kolkata vs. M/S. Lovelock & Lewes, Kolkata

In the result, the appeal of the Revenue for A

ITA 1021/KOL/2017[2010-11]Status: DisposedITAT Kolkata08 Mar 2019AY 2010-11

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)

…ITA Nos. 1020 & 1021/KOL/2017 Assessment Years: 2007-2008 & 2010-2011 M/s. Lovelock & Lewes IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. Nos. 1020 & 1021/KOL/2017 Assessment Years: 2007-2008 & 2010-2011 Deputy Commissioner of Income Tax,......................................Appellant Circle-22, Kolkata, 54, Rafi Ahmed Kidwai Road, 4th Floor, Kolkata-700 016 -Vs.- M/s. Lovelock & Lewes,...........................................................Respondent Plot NY 14, Block-EP, Sector-V, Salt Lake, Ko…

DCIT, Cir-22, Kolkata vs. M/S. Lovelock & Lewes, Kolkata

In the result, the appeal of the Revenue for A

ITA 1020/KOL/2017[2007-08]Status: DisposedITAT Kolkata08 Mar 2019AY 2007-08

Bench: Shri P.M. Jagtap, Vice-(Kz) & Shri A.T. Varkey

Section 143(3)

…ITA Nos. 1020 & 1021/KOL/2017 Assessment Years: 2007-2008 & 2010-2011 M/s. Lovelock & Lewes IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M. Jagtap, Vice-President (KZ) and Shri A.T. Varkey, Judicial Member I.T.A. Nos. 1020 & 1021/KOL/2017 Assessment Years: 2007-2008 & 2010-2011 Deputy Commissioner of Income Tax,......................................Appellant Circle-22, Kolkata, 54, Rafi Ahmed Kidwai Road, 4th Floor, Kolkata-700 016 -Vs.- M/s. Lovelock & Lewes,...........................................................Respondent Plot NY 14, Block-EP, Sector-V, Salt Lake, Ko…

DCIT, Cir-22, Kolkata vs. M/S. Deloitte Haskins & Sells, Kolkata

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

ITA 651/KOL/2017[2012-13]Status: DisposedITAT Kolkata28 Sept 2018AY 2012-13

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.651/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Dcit, Circle-22, Kolkata Vs. M/S. Deloitte Haskins & Sells

For Appellant: Shri A. Bhattacharjee, Addl. CITFor Respondent: Ms. Pooja Jain, Ld. AR
Section 143(3)Section 194ISection 194JSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.651/Kol/2017 ("नधा"रणवष" / Assessment Year: 2012-13) DCIT, Circle-22, Kolkata Vs. M/s. Deloitte Haskins & Sells 54/1, Rafi Ahmed Kidwai Road, 4th Plot No. EP& GP, Sector-V, Salt Lake Kolkata – 91. Floor, Kolkata – 16. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AADFD 5357 J (Appellant) .. (Respondent) Appellant by :Shri A. Bhattacharjee, Addl. CIT Respondent by : Ms. Pooja Jain, Ld. AR सुनवाईक"तार"ख/ Date of Hearing : 09/07/2018 घोषणाक"तार"ख/Date of Pronouncement : 28/09/2018 आदेश / O R D E R Per…

M/S. Pricewaterhousecoopers Private Limited, Kolkata vs. ACIT, Cir-2(2), Kolkata

ITA 483/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 M/S Pricewaterhousecoopers V/S. Acit, Circle-2(2), Pvt.Ltd., Block-Ep, Plot-Y-14, Aayakar Bhavan, P-7, Salt Lake City, Sector-V, Chowringhee Square, Kokata-91 Kokata-69 [Pan No.Aabcp 9181 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Kanchan Kaushal, Ar अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 14-06-2018 सुनवाई क" तार"ख/Date Of Hearing 12-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Asstt. Commissioner Of Income Tax, Circle-2(2), Kolkata’S Assessment Order Dated 30.01.2017, Involving Proceedings Section 144C R.W. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Assessee Appellant’S First Substantive Ground Raised In The Instant Appeal Challenge Correctness Of Transfer Price Adjustment Amounting To ₹345,51,562/- In Course Of Assessment As Pertaining To Its International Transactions With Its Overseas Associate Enterprise (Ae). This Assessee Is A Company Providing Consultancy Including Tax & Regulatory Services. It Filed Its Return On 30.11.2012 Stating Total Income Of ₹51,62,16,310/-. This Followed Its Revised Return Dated 31.03.2014 Reducing Its Taxable Income To ₹49,87,12,700/-. The Assessing Officer Took Up Scrutiny. He Came Across

Section 144CSection 92C

…आयकर अपील"य अधीकरण, "यायपीठ – “C” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Shri, M. Balaganesh, Accountant Member Assessment Year :2012-13 M/s PricewaterhouseCoopers V/s. ACIT, Circle-2(2), Pvt.Ltd., Block-EP, Plot-Y-14, Aayakar Bhavan, P-7, Salt Lake City, Sector-V, Chowringhee Square, Kokata-91 Kokata-69 [PAN No.AABCP 9181 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Kanchan Kaushal, AR अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, CIT-DR ""यथ" क" ओर से/By Respondent 14-06-2018 सुनवाई क" तार"ख/Date of Hearing 12-09-2018 घोषणा क" ता…

DCIT, Cir-22, Kolkata vs. M/S Deloitte Haskins & Sells, Kolkata

In the result, appeal filed by Revenue (in ITA No

ITA 588/KOL/2016[2011-2012]Status: DisposedITAT Kolkata11 Jul 2018AY 2011-2012

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/S. Deloitte Haskins & Sells

For Appellant: Shri S. Dasgupta, Addl. CIT, Sr. DRFor Respondent: Shri Percy Pardiwalla, Adv. & Niraj Sheth, Adv
Section 143(3)Section 194ISection 194JSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM आयकरअपीलसं./ITA Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/s. Deloitte Haskins & Sells 54/1, Rafi Ahmed Kidwai Road, 4th Bengal Intelligent Park Building Alpha, 1st Floor, Block-EP & GP, Sector-V, Salt Floor, Kolkata – 16. Lake Electronic Complex, Kolkata – 700 091. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AADFD5357J (Assessee) .. (Respondent) Assessee by :Shri S. Dasgupta, Addl. CIT, Sr. DR Respondent by :Shri Percy Pardiwalla, Adv. & Niraj Sheth…

DCIT, Cir-22, Kolkata vs. M/S Deloitte Haskins & Sells, Kolkata

In the result, appeal filed by Revenue (in ITA No

ITA 587/KOL/2016[2010-2011]Status: DisposedITAT Kolkata11 Jul 2018AY 2010-2011

Bench: Shri S. S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/S. Deloitte Haskins & Sells

For Appellant: Shri S. Dasgupta, Addl. CIT, Sr. DRFor Respondent: Shri Percy Pardiwalla, Adv. & Niraj Sheth, Adv
Section 143(3)Section 194ISection 194JSection 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & DR. A.L. SAINI, AM आयकरअपीलसं./ITA Nos.587 & 588/Kol/2016 ("नधा"रणवष" / Assessment Years: 2010-11 & 2011-12) D.C.I.T, Circle-22, Kolkata Vs. M/s. Deloitte Haskins & Sells 54/1, Rafi Ahmed Kidwai Road, 4th Bengal Intelligent Park Building Alpha, 1st Floor, Block-EP & GP, Sector-V, Salt Floor, Kolkata – 16. Lake Electronic Complex, Kolkata – 700 091. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AADFD5357J (Assessee) .. (Respondent) Assessee by :Shri S. Dasgupta, Addl. CIT, Sr. DR Respondent by :Shri Percy Pardiwalla, Adv. & Niraj Sheth…

DDIT (It) 3(1), Mumbai vs. Kpmg, Mumbai

In the result the cross objection filed by assessee is dismissed as infructuous

ITA 2493/MUM/2012[2001-02]Status: DisposedITAT Mumbai07 Apr 2017AY 2001-02

Bench: Shri Jason. P. Boaz & Shri Pawan Singhdcit -3 (1), M/S Kpmg Room No. 136, 1St Floor, C/O Kpmg House, Scindia House, N.M. Road, Kamala Mills Compound, 448, Vs. Ballard Estate, Senapati Bapat Marg, Lower Mumbai-400038 Parel Mumbai-400013 Pan: Aaafk1415H (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde
Section 195Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON. P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT -3 (1), M/s KPMG Room No. 136, 1st Floor, C/o KPMG House, Scindia House, N.M. Road, Kamala Mills Compound, 448, Vs. Ballard Estate, Senapati Bapat Marg, Lower Mumbai-400038 Parel Mumbai-400013 PAN: AAAFK1415H (Appellant) (Respondent) Cross Objection No.97/Mum/2013 (Assessment Year- 2001-02) M/s KPMG DCIT -3 (1), Room No. 136, 1st Floor, C/o KPMG House, Kamala Mills Compound, 448, Scindia House, N.M. Road, Vs. Senapati Bapat Marg, Lower Ballard Estate, Parel Mumbai-4000…

DCIT v. Ernst & Young (P.) Ltd. (49 Taxmann.com 386) — Cited in 12 Judgments | BharatTax