DDIT v. IATA BSP India

64 SOT 290Income Tax Appellate Tribunal2014#11749 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 143(3)Section 144C(3)Section 9(1)(vii)Section 12

Issues it is cited on

fees for included servicessection 144c(3)section 9(1)(vii)fees for technical servicestax treatysection 9(1)transfersection 143personcompanysection 14section 143(3)

Judgments citing DDIT v. IATA BSP India

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6470/MUM/2024[2016-17]Status: DisposedITAT Mumbai02 Apr 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6444/MUM/2024[2021-22]Status: DisposedITAT Mumbai02 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6443/MUM/2024[2020-21]Status: DisposedITAT Mumbai02 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6442/MUM/2024[2019-20]Status: DisposedITAT Mumbai02 Apr 2025AY 2019-20

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6441/MUM/2024[2018-19]Status: DisposedITAT Mumbai02 Apr 2025AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Mumbai

ITA 6439/MUM/2024[2015-16]Status: DisposedITAT Mumbai02 Apr 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Dy. Commissioner of Income Tax, International Taxation, Circle-421, Mumbai vs. Sita Information Networking Computing Usa Inc., Usa

ITA 6436/MUM/2024[2014-15]Status: DisposedITAT Mumbai02 Apr 2025AY 2014-15

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Respondent: Shri Vivek Perampurna (CIT-DR) /
Section 143(3)Section 9(1)(vii)

…TAT)  WNS North America Inc. [2013] 146 ITD 435 (Mumbai ITAT)  United Helicharters (P.) Ltd. [2013] 60 SOT 58 (Mumbai ITAT)  Raymonds Limited 86 ITD 791 (Mumbai ITAT)  B4U International Holdings Ltd. [2012] 52 SOT 545 (Mumbai ITAT)  IATA BSP India [2014] 64 SOT 290 (Mumbai ITAT)  ONGC [2019] 103 taxmann.com 165 (Delhi ITAT)  NQA Quality Systems…

Jcdecaux S.A., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…h December 1990 (i.e. after 1 September 1989)], and in that case also captioned payment would not be covered within the scope of Article 12 of India-USA DTAA. 5.6 The assessee relied on the decision of Mumbai ITAT in the case of DDIT vs. IATA BSP India (2014) 64 SOT 290 wherein the benefit of make available clause under India USA DTAA has been allowed and held that services provided to the Appellant were not in the nature of ‘fees’ for included services' within the meaning of Article 13 of India-France DTAA, read with clause 7, of protocol thereto. 5.7 The learned DRP, rejected the contention of the assessee that…

Jcdecaux S.A., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…h December 1990 (i.e. after 1 September 1989)], and in that case also captioned payment would not be covered within the scope of Article 12 of India-USA DTAA. 5.6 The assessee relied on the decision of Mumbai ITAT in the case of DDIT vs. IATA BSP India (2014) 64 SOT 290 wherein the benefit of make available clause under India USA DTAA has been allowed and held that services provided to the Appellant were not in the nature of ‘fees’ for included services' within the meaning of Article 13 of India-France DTAA, read with clause 7, of protocol thereto. 5.7 The learned DRP, rejected the contention of the assessee that…