DCIT v. ITC Ltd.

82 ITD 239Income Tax Appellate Tribunal2002#4380 most cited

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.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2023.

Also referred to as

DCIT v. ITC Ltd. · 82 ITD 239 · fees for technical services · FTS · make available condition · Article 12(4)(b) · technology · commercial use · drawings · plans · designs

Issues it is cited on

make available conditionrectification under section 154fees for included servicesroyalty incometax treatypermanent establishmentnon-residentcommissioner (appeals)section 154section 15transfersection 143

Judgments citing DCIT v. ITC Ltd.

Eih Limited, Kolkata vs. DCIT, Cir-8(1)Kol., Kolkata

In the result, assessee’s appeal stands partly allowed for statistical purpose

ITA 117/KOL/2017[2012-13]Status: DisposedITAT Kolkata16 May 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13 Eih Ltd V/S. Dcit, Circle-8(1), 4, Mangoe Lane, Aayakar Bhawan, P-7, Kolkata-700 001 Chowringhee Square, [Pan No.Aaace 6898 B] Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Ravi Sharma, Ar अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 27-02-2018 सुनवाई क" तार"ख/Date Of Hearing 16-05-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Assessee Is Directed Against The Order Of Dispute Resolution Panel-2, (Drp For Short) Dated 17.10.2016. Assessment Was Framed By Dcit, Circle-8(1), Kolkata U/S 144C(13)/143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 29.11.2016 For Assessment Year 2012-13 & Grounds Raised By Assessee Read As Under:- “1.0 Determination Of Arm'S Length Price For Corporate Guarantee Fees 1.1 On The Facts & In The Circumstances Of The Case & In Law, The Learned Transfer Pricing Officer (Hereinafter Referred To As "Ld, Tpo") & Accordingly Learned Assessing Officer (Hereinafter Referred To As "Ld. Ao") Erred In Treating The Corporate Guarantee Extended By The Appellant To Its Associated Enterprise (Ae) As International Transaction & Dispute Resolution Panel (Hereinafter Referred To As "Ld, Panel") Erred In Confirming The Same As An International Transaction Without Appreciating The Fact That It Does Not Fall Within The Ambit Of "International Transaction" U/S 92B Of The Act. 1.2 The Ld.Ao/Tpo & The Ld. Panel Failed To Appreciate The Fact That Corporate Guarantee Has Been Advanced By The Appellant As A Matter Of Commercial Prudence To Protect The Business Interest Of The Group By Fulfilling

Section 14Section 144C(13)Section 14ASection 14A(2)Section 92B

…in the India-USA tax treaty and India- Portuguese tax treaty is applicable to the India-France tax treaty, as per Clause 7 of the Protocol. In this regard, further reliance is made on the decision of Kolkata Tribunal in case of DCIT vs. ITC reported in (2002) 82 ITD 239. j) Germany-Article 12 k) Ireland- Article 12 l) Italy- Article-13 Same treatment as per Income Tax Act. Inspection Fee: To ensure quality assurances, inspection fees has been paid to Leading Quality Assurance Ltd based out of UK. This service is being availed from the same service provider in each year The vendor carries on independent audit abou…

DCIT, Cir-8(1), Kolkata vs. M/S Eih Ltd., Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 153/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 14ASection 14A(2)

…n the India-USA tax treaty and India- Portuguese tax treaty is applicable to the India-France tax treaty, as per Clause 7 of the Protocol. In this regard, further reliance is made on the decision of Kolkata Tribunal in case of DCIT vs. ITC reported in (2002) 82 ITD 239. j) Germany-Article 12 k) Ireland- Article 12 l) Italy- Article-13 Same treatment as per Income Tax Act. Inspection Fee: To ensure quality assurances, inspection fees has been paid to Leading Quality Assurance Ltd based out of UK. This service is being availed from the same service provider in each year The vendor carries on independent audit a…

Eih Ltd., Kolkata vs. The DCIT, Cir-8(1), Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

ITA 110/KOL/2016[2011-2012]Status: DisposedITAT Kolkata12 Jan 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

For Appellant: Shri Kanchun Kaushal,ARFor Respondent: Shri G.Mallikarjuna, CIT DR
Section 14ASection 14A(2)

…n the India-USA tax treaty and India- Portuguese tax treaty is applicable to the India-France tax treaty, as per Clause 7 of the Protocol. In this regard, further reliance is made on the decision of Kolkata Tribunal in case of DCIT vs. ITC reported in (2002) 82 ITD 239. j) Germany-Article 12 k) Ireland- Article 12 l) Italy- Article-13 Same treatment as per Income Tax Act. Inspection Fee: To ensure quality assurances, inspection fees has been paid to Leading Quality Assurance Ltd based out of UK. This service is being availed from the same service provider in each year The vendor carries on independent audit a…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…n by the contracting states. The provisions of Indo Portuguese tax treaty must stand imported in Indo Swedish tax treaty as well even without any specific notification to that effect. A coordinate bench of this Tribunal, in the case of DCIT Vs ITC Ltd [(2002) 82 ITD 239 (Kol)], had approved this approach, and, while doing so and speaking through one of us, observed as follows: ………. 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 Governments, unlike the situation envisaged i…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…n by the contracting states. The provisions of Indo Portuguese tax treaty must stand imported in Indo Swedish tax treaty as well even without any specific notification to that effect. A coordinate bench of this Tribunal, in the case of DCIT Vs ITC Ltd [(2002) 82 ITD 239 (Kol)], had approved this approach, and, while doing so and speaking through one of us, observed as follows: ………. 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 Governments, unlike the situation envisaged i…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…n by the contracting states. The provisions of Indo Portuguese tax treaty must stand imported in Indo Swedish tax treaty as well even without any specific notification to that effect. A coordinate bench of this Tribunal, in the case of DCIT Vs ITC Ltd [(2002) 82 ITD 239 (Kol)], had approved this approach, and, while doing so and speaking through one of us, observed as follows: ………. 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 Governments, unlike the situation envisaged i…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…n by the contracting states. The provisions of Indo Portuguese tax treaty must stand imported in Indo Swedish tax treaty as well even without any specific notification to that effect. A coordinate bench of this Tribunal, in the case of DCIT Vs ITC Ltd [(2002) 82 ITD 239 (Kol)], had approved this approach, and, while doing so and speaking through one of us, observed as follows: ………. 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 Governments, unlike the situation envisaged i…