What is DCIT v. ITC Ltd. authority for?

Project-specific drawings, layouts, plans, and designs are not considered fees for technical services (FTS) if the technology is not made available to the recipient for their commercial use as an owner.

How many judgments cite DCIT v. ITC Ltd.?

27 judgments on BharatTax cite DCIT v. ITC Ltd. (82 ITD 239), spanning 2017 to 2023.

DCIT v. ITC Ltd. (82 ITD 239)

ALUMINIUM PECHINEY,NEW DELHI vs. DCIT, CIRCLE-1(1)(1) INT. TAX., NEW DEHI

In the result, appeal is dismissed

ITA 9484/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service…

ALUMINIUM PECHINEY,NEW DELHI vs. DCIT, CIRCLE-1(1)(1) INT. TAX., NEW DEHI

In the result, appeal is dismissed

ITA 9483/DEL/2019[ 2010-11]Status: DisposedITAT Delhi06 Sept 2023

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service…

M/S ALUMINIUM PECHINEY,,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal is dismissed

ITA 3410/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ts/plans/designs cannot be termed as FTS. In support of such contention, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 399/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 398/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 397/KOL/2023[2020-21]Status: DisposedITAT Kolkata12 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 396/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 395/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 394/KOL/2023[2019-2020]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-2020

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

In the result, the appeal of the revenue is dismissed

ITA 393/KOL/2023[2019-20]Status: DisposedITAT Kolkata12 Jul 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 Tdk India Private Limited Deputy Commissioner Of Income Kulia Kanchrapara Road Vs Tax - Cpc, Tds P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [Pan : Aaaci6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent)

For Appellant: Shri Anup Sinha, A/RFor Respondent: Shri G. Hukugha Sema, CIT D/R

Section 201Section 250

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 393, 394, 395 & 396/Kol/2023 Assessment Year: 2019-20 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - CPC, TDS P.O. Netaji Subhas Sanatorium Kalyani Nadia - 741251 [PAN : AAACI6950Q] अपीलाथ"/ (Assessee ) "" यथ"/ (Respondent) I.T.A. No. 397, 398 & 399/Kol/2023 Assessment Year: 2020-21 TDK India Private Limited Deputy Commissioner of Income Kulia Kanchrapara Road Vs Tax - C…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 441/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Sept 2022AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT

Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…the said items of income shall also apply under this Convention.” 14. On our specific query on the binding force of the protocol to a tax treaty, ld. Counsel referred to the decision of Coordinate Bench of ITAT, Kolkata in the case of DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (Kol) and also to the decision of Hon’ble High Court of Delhi in the case of Steria India Ltd. Vs. CIT (2016) 386 ITR 390 (Del.). He also invited attention to the decision of Hon’ble High Court of Delhi in the case of Concentrix Services Netherlands Vs. ITO TDS in Appeal No. WP(C) No.9051/2020 dated 22.04.2021 wherein it was held that protocol is…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 440/KOL/2021[2011-12]Status: DisposedITAT Kolkata02 Sept 2022AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT

Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…the said items of income shall also apply under this Convention.” 14. On our specific query on the binding force of the protocol to a tax treaty, ld. Counsel referred to the decision of Coordinate Bench of ITAT, Kolkata in the case of DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (Kol) and also to the decision of Hon’ble High Court of Delhi in the case of Steria India Ltd. Vs. CIT (2016) 386 ITR 390 (Del.). He also invited attention to the decision of Hon’ble High Court of Delhi in the case of Concentrix Services Netherlands Vs. ITO TDS in Appeal No. WP(C) No.9051/2020 dated 22.04.2021 wherein it was held that protocol is…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 439/KOL/2021[2010-11]Status: DisposedITAT Kolkata02 Sept 2022AY 2010-11

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT

Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…the said items of income shall also apply under this Convention.” 14. On our specific query on the binding force of the protocol to a tax treaty, ld. Counsel referred to the decision of Coordinate Bench of ITAT, Kolkata in the case of DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (Kol) and also to the decision of Hon’ble High Court of Delhi in the case of Steria India Ltd. Vs. CIT (2016) 386 ITR 390 (Del.). He also invited attention to the decision of Hon’ble High Court of Delhi in the case of Concentrix Services Netherlands Vs. ITO TDS in Appeal No. WP(C) No.9051/2020 dated 22.04.2021 wherein it was held that protocol is…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 438/KOL/2021[2009-10]Status: DisposedITAT Kolkata02 Sept 2022AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT

Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…the said items of income shall also apply under this Convention.” 14. On our specific query on the binding force of the protocol to a tax treaty, ld. Counsel referred to the decision of Coordinate Bench of ITAT, Kolkata in the case of DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (Kol) and also to the decision of Hon’ble High Court of Delhi in the case of Steria India Ltd. Vs. CIT (2016) 386 ITR 390 (Del.). He also invited attention to the decision of Hon’ble High Court of Delhi in the case of Concentrix Services Netherlands Vs. ITO TDS in Appeal No. WP(C) No.9051/2020 dated 22.04.2021 wherein it was held that protocol is…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 437/KOL/2021[2008-09]Status: DisposedITAT Kolkata02 Sept 2022AY 2008-09

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT

Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…the said items of income shall also apply under this Convention.” 14. On our specific query on the binding force of the protocol to a tax treaty, ld. Counsel referred to the decision of Coordinate Bench of ITAT, Kolkata in the case of DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (Kol) and also to the decision of Hon’ble High Court of Delhi in the case of Steria India Ltd. Vs. CIT (2016) 386 ITR 390 (Del.). He also invited attention to the decision of Hon’ble High Court of Delhi in the case of Concentrix Services Netherlands Vs. ITO TDS in Appeal No. WP(C) No.9051/2020 dated 22.04.2021 wherein it was held that protocol is…

ESSITY HYGIENE AND HELATH AB,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-4(2)(1), MUMBAI

In the result, the appeal is allowed

ITA 7315/MUM/2018[2015-16]Status: DisposedITAT Mumbai08 Jan 2021AY 2015-16

Section 143(3)

…evant portion of protocol clause in which is identically worded in effect as in the case of Indo Swedish tax treaty, a coordinate bench of this Tribunal, speaking through one of us (i.e. the Vice President), in the judgment reported as DCIT Vs ITC Ltd [(2002) 82 ITD 239 (Kol)] made following observations around two decades back, in late 2001, and these observations, as we will see a little later, hold good even today: ……in our considered view, the benefit of lower rate of or restricted scope of 'fees for technical services' under the Indo-French DTAA is not dependent on any further action by the respective Gover…

STERIA (INDIA) LTD.,NOIDA vs. ADDL. CIT, SPL. RANGE- 8 , NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…ion Avoidance Agreement are "made available" to the petitioner by the Double Taxation Avoidance Agreement with France. 20. Mr Ganesh, learned senior counsel made a reference to the decision of the Income-tax Appellate Tribunal in Deputy CIT v. ITC Ltd. [2002] 82 ITD 239 (Kolkata), where the Protocol separately executed between the India and France which formed part of the Double Taxation Avoidance Agreement between the two countries was interpreted. It was held by the Income-tax Appellate Tribunal, and in the view of this court correctly, that the benefit of the lower rate or restricted scope of fee for technical…

M/S STERIA NDIA LTD.,,NOIDA vs. ADDL CIT, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…ion Avoidance Agreement are "made available" to the petitioner by the Double Taxation Avoidance Agreement with France. 20. Mr Ganesh, learned senior counsel made a reference to the decision of the Income-tax Appellate Tribunal in Deputy CIT v. ITC Ltd. [2002] 82 ITD 239 (Kolkata), where the Protocol separately executed between the India and France which formed part of the Double Taxation Avoidance Agreement between the two countries was interpreted. It was held by the Income-tax Appellate Tribunal, and in the view of this court correctly, that the benefit of the lower rate or restricted scope of fee for technical…

STERIA INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAQL RANGE-8, NEW DELHI

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR

Section 143Section 143(3)Section 144CSection 92C

…ion Avoidance Agreement are "made available" to the petitioner by the Double Taxation Avoidance Agreement with France. 20. Mr Ganesh, learned senior counsel made a reference to the decision of the Income-tax Appellate Tribunal in Deputy CIT v. ITC Ltd. [2002] 82 ITD 239 (Kolkata), where the Protocol separately executed between the India and France which formed part of the Double Taxation Avoidance Agreement between the two countries was interpreted. It was held by the Income-tax Appellate Tribunal, and in the view of this court correctly, that the benefit of the lower rate or restricted scope of fee for technical…

ITO, WD-7(1), KOLKATA, KOLKATA vs. M/S M.S.K. TRAVELS AND TOURS LTD., KOLKATA

Appeal is dismissed

ITA 284/KOL/2015[2008-2009]Status: DisposedITAT Kolkata22 Jun 2018AY 2008-2009

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri N.B.Som, Addl. CIT, Sr.DRFor Respondent: Shri Bikash Chanda, AR

Section 143(3)Section 195Section 40Section 5(2)Section 9Section 9(1)(i)Section 9(2)Section 90(1)

…essment of fee for technical services in India-Sweden DTAA as stipulated in India Portugal DTAA even in absence of a corresponding notification. Its answer; has to be in assessee’s favour in our considered opinion. A coordinate bench in DCIT vs ITC Ltd [2001] 82 ITD 239 (Kol) has already held that a protocol to DTAA is indispensable part of the treaty in question with same binding force as the main clauses carry. Learned coordinate bench thereafter throws light on various nuances of such treaty protocol interpretation vis-a-vis section 90 of the Act as under :- “5. We have conscientiously heard Smt. Lakra, learn…

DCIT v. ITC Ltd.

What is DCIT v. ITC Ltd. authority for?

Also referred to as

Issues it is cited on

Judgments citing DCIT v. ITC Ltd.

ALUMINIUM PECHINEY,NEW DELHI vs. DCIT, CIRCLE-1(1)(1) INT. TAX., NEW DEHI

ALUMINIUM PECHINEY,NEW DELHI vs. DCIT, CIRCLE-1(1)(1) INT. TAX., NEW DEHI

M/S ALUMINIUM PECHINEY,,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

TDK INDIA PRIVATE LTD. ,KOLKATA vs. DCIT, CPC-TDS, UTTAR-PRADESH

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

ESSITY HYGIENE AND HELATH AB,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-4(2)(1), MUMBAI

STERIA (INDIA) LTD.,NOIDA vs. ADDL. CIT, SPL. RANGE- 8 , NEW DELHI

M/S STERIA NDIA LTD.,,NOIDA vs. ADDL CIT, NEW DELHI

STERIA INDIA LTD.,NOIDA vs. ADDL.CIT, SPECIAQL RANGE-8, NEW DELHI

ITO, WD-7(1), KOLKATA, KOLKATA vs. M/S M.S.K. TRAVELS AND TOURS LTD., KOLKATA