DCIT v. KPMG

81 Taxmann.com 118Income Tax Appellate Tribunal2017#5830 most cited

What is DCIT v. KPMG authority for?

The principle of mutuality applies when there is a complete identity between contributors and participators, and their actions are in furtherance of the association's mandate, with no element of profit for the contributors.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

DCIT v. KPMG · section 248 · section 195(1) · section 195(2) · disallowance under section 40(a)(ia) · section 9(1)(vii) · section 197 · withholding tax · foreign tax credit · retrospective amendment · section 9(1)(vi) · fees for technical services · section 195 · mutuality · contributors and participators

Issues it is cited on

section 248section 195(1)section 195(2)disallowance under section 40(a)(ia)section 9(1)(vii)section 197withholding taxforeign tax creditretrospective amendmentsection 9(1)(vi)fees for technical servicessection 195

Judgments citing DCIT v. KPMG

Asst CIT 16(2), Mumbai vs. Bsr and Co., Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 362/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

Asst CIT 16(2), Mumbai vs. Bsr and Co. LLP, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 361/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

Asst CIT 16(2), Mumbai vs. Bsr and Company, Mumbai

In the result, appeal filed by the Revenue is dismissed

ITA 360/MUM/2017[2012-13]Status: DisposedITAT Mumbai02 Aug 2023AY 2012-13

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleacit – 16(2) V. M/S. Bsr & Company Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb7357B (Appellant) (Respondent) V. M/S. Bsr & Company Llp Acit – 16(2) Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaafb9852F (Appellant) (Respondent) Acit – 16(2) V. M/S. Bsr & Co. Room No. 440, 4Th Floor Lodha Excelus, 1St Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 Pan: Aaifb4734C (Appellant) (Respondent)

Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ACIT – 16(2) v. M/s. BSR and Company Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAIFB7357B (Appellant) (Respondent) v. M/s. BSR and Company LLP ACIT – 16(2) Room No. 440, 4th Floor Lodha Excelus, 1st Floor Aayakar Bhavan, M.K. Road Appolo Mills Compound Mumbai - 400020 N.M. Joshi Marg Mumbai - 400011 PAN: AAAFB9852F (Appellant) (Respondent) ACIT…

DCIT 16(2), Mumbai vs. M/S. Bsr and Co. LLP, Mumbai

In the result ITA No. 723/Mum/2023 is dismissed, ITA No

ITA 723/MUM/2023[2014-15]Status: DisposedITAT Mumbai06 Jun 2023AY 2014-15

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Sh. Soumendu Kumar Das, Sr. DRFor Respondent: Sh. Ajit Kumar Jain CA &
Section 142(1)Section 40Section 90

…ITA No. 723/Mum/2023 (A.Y. 2014-15) ITA No. 725/Mum/2023 (A.Y. 2016-17) M/s. BSR & Co. LLP IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 724/Mum/2023 (A.Y. 2015-16) ITA No. 726/Mum/2023 (A.Y. 2017-18) Dy. CIT-16(2), Room No. 625, 6th Floor, Aayakar Bhavan, M.K. Road, Mumbai- 400020. ...... Appellant Vs. M/s BSR and Co.LLP, Lodha Excelus, 1stFloor, Appollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 PAN: AAAFB9852F ..... Respondent Appellant by : Sh. Soumendu Kumar Das, Sr. DR Respondent b…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT (International Taxation) 1(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1691/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT (International Taxation) 1(1), Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1690/CHNY/2017[2017-18]Status: DisposedITAT Chennai21 Oct 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Pvt. Ltd., Kancheepuram vs. DCIT, Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 3122/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

Basf Catalysts India Private Limited, Kancheepuram vs. DCIT, Chennai

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1187/CHNY/2016[2015-16]Status: DisposedITAT Chennai21 Oct 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 Basf Catalysts India Private Limited, The Deputy Commissioner Of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [Pan:Aaace2545B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N.V. Balaji, Advocate ""थ" की ओर से/Respondent By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/ Date Of Hearing : 12.10.2022 घोषणा की तारीख /Date Of Pronouncement : 21.10.2022 आदेश /O R D E R Per V. Durga Rao: These Four Appeals Filed By The Assessee Are Directed Against Separate, But, Identical Orders Of The Ld. Commissioner Of Income Tax (Appeals) 16, Chennai In Ita No. 73/A-16/2014-15 Dated 29.01.2016 For The Period 31.12.2014 To 31.03.2015; Ita No. 18/Cit(A)-16/Fy 2014-15 Dated 22.08.2016 For The Period 20.02.2015 To 31.03.2015;

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 195Section 195(2)Section 197Section 246ASection 248

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. Nos. 1187 & 3122/Chny/2016 & 1690 & 1691/Chny/2017 िनधा"रण वष"/Assessment Years:2015-16, 2017-18 & 2016-17 BASF Catalysts India Private Limited, The Deputy Commissioner of Plot No. 8/1, Veerapuram Village, Vs. Income Tax, Mahindra World City, Chengalpattu, (International Taxation) 1(1), Kancheepuram District 603 002. Chennai. [PAN:AAACE2545B] (अपीलाथ"/Appell…

ACIT 16(2), Mumbai vs. Bsr and Co. LLP, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 2549/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Jun 2022AY 2013-14
For Appellant: Sh. Suresh Kabra, CAFor Respondent: Sh. Jagdish Jangid, CIT-DR
Section 142(1)Section 40Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Dy. CIT-16(2), Room No. 469, 4th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ...... Appellant Vs. M/s BSR and Co.LLP, Lodha Excelus, 1st Floor, Appollo Mills Compound, N.M. Joshi Marg, Mahalakahmi, Mumbai-400011 PAN: AAAFB9852F ..... Respondent Appellant by : Sh. Suresh Kabra, CA Respondent by : Sh. Jagdish Jangid, CIT-DR Date of hearing : 21/03/2022 Date of pronouncement : 15/06/2022 ORDER PER GAGAN GOYAL, A.M: This appeal by the Revenue is directed against the o…

M/S. Grant Thornton Advisory (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2011-12 Grant Thornton Advisory (P.) Vs. DCIT, Ltd., Circle-12(1), L-41, Connaught Circus, New Delhi New Delhi PAN :AABCG8341G (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Sweety Kothari, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 19.01.2022 & 27.04.2022 Date of pronouncement 29.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal of the assessee arises out of order dated 30.03.2017 of learned Commissioner…

DCIT, New Delhi vs. M/S. Deloitte Touche Tohmastu, Gurgaon

ITA 530/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Apr 2022AY 2011-12

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNALDELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6703/Del/2015, A.Y. 2008-09 ITA No.5760/Del/2015, A.Y. 2009-10 ITA No.5759/Del/2015, A.Y. 2010-11 ITA No.530/Del/2016, A.Y. 2011-12 Dy. Commissioner of Income Vs. M/s. Deloitte Touche Tohmastu 7th Floor, Building No. 10 Tax, Circle – 1(2)(2), (Intl. Tax.) Tower-B, DLF Cyber City New Delhi Complex, DLF-Ph-II, Gurgaon, Haryana-122002 PAN : AADCD2358N (APPELLANT) (RESPONDENT) Cross Objection no. 182/Del/2016 , A.Y. 2011-12 (Arising Appeal No. 530/…

DCIT (International Taxation), New Delhi vs. M/S Deloitte Touche Tohmastu, Gurgaon

ITA 6703/DEL/2015[2008-09]Status: DisposedITAT Delhi11 Apr 2022AY 2008-09

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNALDELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6703/Del/2015, A.Y. 2008-09 ITA No.5760/Del/2015, A.Y. 2009-10 ITA No.5759/Del/2015, A.Y. 2010-11 ITA No.530/Del/2016, A.Y. 2011-12 Dy. Commissioner of Income Vs. M/s. Deloitte Touche Tohmastu 7th Floor, Building No. 10 Tax, Circle – 1(2)(2), (Intl. Tax.) Tower-B, DLF Cyber City New Delhi Complex, DLF-Ph-II, Gurgaon, Haryana-122002 PAN : AADCD2358N (APPELLANT) (RESPONDENT) Cross Objection no. 182/Del/2016 , A.Y. 2011-12 (Arising Appeal No. 530/…

DCIT, Intl. Taxation, New Delhi vs. Deloitte Touche Tohmastu, Gurgaon

ITA 5760/DEL/2015[2009-10]Status: DisposedITAT Delhi11 Apr 2022AY 2009-10

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNALDELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6703/Del/2015, A.Y. 2008-09 ITA No.5760/Del/2015, A.Y. 2009-10 ITA No.5759/Del/2015, A.Y. 2010-11 ITA No.530/Del/2016, A.Y. 2011-12 Dy. Commissioner of Income Vs. M/s. Deloitte Touche Tohmastu 7th Floor, Building No. 10 Tax, Circle – 1(2)(2), (Intl. Tax.) Tower-B, DLF Cyber City New Delhi Complex, DLF-Ph-II, Gurgaon, Haryana-122002 PAN : AADCD2358N (APPELLANT) (RESPONDENT) Cross Objection no. 182/Del/2016 , A.Y. 2011-12 (Arising Appeal No. 530/…

DCIT, Intl. Taxation, New Delhi vs. Deloitte Touche Tohmastu, Gurgaon

ITA 5759/DEL/2015[2010-11]Status: DisposedITAT Delhi11 Apr 2022AY 2010-11

Bench: Sh. R. K. Panda & Sh. Anubhav Sharmaita No.6703/Del/2015, A.Y. 2008-09 Ita No.5760/Del/2015, A.Y. 2009-10 Ita No.5759/Del/2015, A.Y. 2010-11 Ita No.530/Del/2016, A.Y. 2011-12

…IN THE INCOME TAX APPELLATE TRIBUNALDELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.6703/Del/2015, A.Y. 2008-09 ITA No.5760/Del/2015, A.Y. 2009-10 ITA No.5759/Del/2015, A.Y. 2010-11 ITA No.530/Del/2016, A.Y. 2011-12 Dy. Commissioner of Income Vs. M/s. Deloitte Touche Tohmastu 7th Floor, Building No. 10 Tax, Circle – 1(2)(2), (Intl. Tax.) Tower-B, DLF Cyber City New Delhi Complex, DLF-Ph-II, Gurgaon, Haryana-122002 PAN : AADCD2358N (APPELLANT) (RESPONDENT) Cross Objection no. 182/Del/2016 , A.Y. 2011-12 (Arising Appeal No. 530/…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4486/DEL/2014[2006-07]Status: DisposedITAT Delhi25 Oct 2017AY 2006-07

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4485/DEL/2014[2005-06]Status: DisposedITAT Delhi25 Oct 2017AY 2005-06

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4484/DEL/2014[2004-05]Status: DisposedITAT Delhi25 Oct 2017AY 2004-05

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4483/DEL/2014[2003-04]Status: DisposedITAT Delhi25 Oct 2017AY 2003-04

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4482/DEL/2014[2002-03]Status: DisposedITAT Delhi25 Oct 2017AY 2002-03

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…

M/S. Sms Iron Technology Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result appeal of the a ssc ssee for financial year

ITA 4480/DEL/2014[2000-01]Status: DisposedITAT Delhi25 Oct 2017AY 2000-01

Bench: Shri I-I.S.Sidhu & Shri Prast{Ant Maharishi

Section 195Section 9(1)(vi)

…SMS Iron Technology Pvt Ltd VITO TDS Ward -2 International Taxation New Delhi ITA No 4480 to 4486/ Delj2014 Financial Year 1999-2000 to 2005-06 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "G": NEW DELHI BEFORE SHRI i-I.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASt{ANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4480 to 4486jDelj2014 (Assessment Year: 2000-01 to 2006-07) SMS Iron Ted: .iology -P~t: Ltd, Vs. ITO, (formerly known as SMS Demag Ward-2(2), Pvt. Ltd,), B-402, Somdutt International Taxation, Chamber, 5, Bhikaji Cam a Place, New Delhi New Delhi PAN:AAACI1682F f--------- .- ..... - ._.- (Appellant) (Respondent) L...- .…