Delhi Page 8 of 14 M/s CEVA Freight LLC v. DDIT High Court

Myntra Inc., United States of America vs. Assistant Commissioner of Income Tax Circle 2(2)(1), International Taxation, New Delhi

In the result, grounds of appeal no

Bench: Shri Vikas Awasthy& Shri Naveen Chandraआअसं.3770/धिल्ली/2023(नि.व. 2021-22) Myntra Inc. 8201, 164Th Ave Ne, Suited 200, Redmond, Wa 98052, ...... अपीलार्थी/Appellant United States Of America, 98052 Pan Aalcm-3409-K बिाम Vs. Assistant Commissioner Of Income Tax, Circle International Tax 2(2)(1), Civic Centre, .....प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Sachit Jolly, Sr. Advocate With Ms. Rashi Khanna, Advocate प्रधिवािीद्वारा/Respondent By : Ms. Anjula Jain, Cit (Dr) & Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 12/09/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 10/12/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act,1961 (Hereinafter Referred To As ‘The Act’) Dated 16.10.2023, For Assessment Year 2021-22. 2. Shri Sachit Jolly, Sr. Advocate Appearing On Behalf Of The Assessee At The Outset Submitted That On Instructions From The Assessee/Appellant He Is Not 2 Pressing Ground No. 2 Of Appeal, Assailing Validity Of The Dispute Resolution Panel (Drp) Directions Sans Din. In Light Of The Statement Made By Ld. Counsel For The Assessee At Bar, Ground Of Appeal No. 2 Is Dismissed As Not Pressed.

…l in support of his argument that mere rendition of 4 technical services does not constitute FTS unless technical skill, knowledge or knowhow is ‘made available’, placed reliance on the following decisions: i. International Management Group (UK) Ltd.vs. CIT, 466 ITR 514 (Del.); & ii. GE Energy Management Services Inc. vs. ADIT, 193 ITD 485 (Del-Trib.). The ld. Counsel further referred to the sample invoice at page 167 of the paper book to show that Flipkart has been invoiced only for providing support services for the period April 2020 to February 2021. 6. In respect of reimbursements from PhonePe, the ld. Couns…

M/S. Ceva Freight Llc, New Delhi vs. DDIT, New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…o Holding Company (US) Inc [2024] 165 Taxmann 330 [Delhi] which followed the Bio- Rad . Reliance was also placed on the Hon'ble Delhi Page 8 of 14 M/s CEVA Freight LLC Vs DDIT High Court in the case of International Management Group (UK) Ltd. v CIT [2024] 466 ITR 514 (Delhi). 15. The ld. counsel for the assessee emphasized that Administrative support services provided by the assessee to its Indian subsidiaries as support services to run their business effectively could not be considered as FTS. For this proposition, reliance is placed on the Mumbai Tribunal in the case of JEFFERIES LLC [2024] 164 Taxmann.c…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), New Delhi

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…shing of service would not suffice and a liability of tax would be triggered only if the technical or consultancy service were coupled with a transfer of the expertise itself. The expression “make available” must be construed as an enablement, 8 (2024) 466 ITR 514. Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 31 of 49 conferral of knowledge and which would lead to the payer becoming skilled to perform those funct…

Tungsten Automation England Limited (Formerly Known As Tungsten Network Limited) vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1) New Delhi

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…shing of service would not suffice and a liability of tax would be triggered only if the technical or consultancy service were coupled with a transfer of the expertise itself. The expression “make available” must be construed as an enablement, 8 (2024) 466 ITR 514. Digitally Signed By:GANGA SINGH RAWAT Signing Date:14.07.2025 18:41:49 Signature Not Verified ITA 92/2025 and ITA 93/2025 Page 31 of 49 conferral of knowledge and which would lead to the payer becoming skilled to perform those funct…

Hcl Software Products Limited, Delhi vs. The Assistant Commissioner of Income Tax, Circle 11(1), Delhi

In the result, the appeal filed by the assessee is allowed

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

…etc. of the provider being absorbed by the Appellant, being the recipient of services, who would then have the capability to deploy that knowledge or skill without reference to the original provider [refer International Management Group (UK) Ltd vs CIT [2024] 466 ITR 514 (Del), case laws paper book Pg 77-108 @ Pg 103-104. Therefore, payments made for such services were not taxable in India under the provisions of the DTAA and the Appellant was, accordingly, not required to deduct tax at source while making the said payments to Dash Enterprises. The disallowance of Rs.l5,64,901 made under section 40(a)(i) of the A…

Subodh Gupta, Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

…o Holding Company (US) Inc [2024] 165 Taxmann 330 [Delhi] which followed the Bio- Rad . Reliance was also placed on the Hon'ble Delhi Page 8 of 14 M/s CEVA Freight LLC Vs DDIT High Court in the case of International Management Group (UK) Ltd. v CIT [2024] 466 ITR 514 (Delhi). 15. The ld. counsel for the assessee emphasized that Administrative support services provided by the assessee to its Indian subsidiaries as support services to run their business effectively could not be considered as FTS. For this proposition, reliance is placed on the Mumbai Tribunal in the case of JEFFERIES LLC [2024] 164 Taxmann.c…

Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

…e assessee and it was filed before lower authorities. Further, he brought to our notice page 144 of case law paper book and he brought to our notice findings of the Hon’ble Delhi High Court in the case of International Management Group (UK) Ltd. v. CIT (2024) 466 ITR 514 in which Hon’ble Court has observed that “as we read article 13(4)(c) of the Double Taxation Avoidance Agreement, it becomes manifest that the mere furnishing of service would not suffice and a liability of tax would be triggered only if the technical or consultancy service were coupled with a transfer of the expertise itself. The expression “mak…