DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation

52 SOT 447Income Tax Appellate Tribunal2012#3518 most cited

What is DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation authority for?

Surcharge and education cess levied on income taxable at special rates are to be deleted, as the tax treaty provisions have been decided in favour of the assessee. The case is authority for the proposition that such levies can be challenged and deleted based on treaty benefits.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

DIC Asia Pacific Pte. Ltd. · Asstt. DIT · International Taxation · 2012 · surcharge · education cess · special rate income · tax treaty · deletion of levy

Also reported as

22 Taxmann.com 310

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)computer softwarefees for technical servicesinterest under section 234atax treatypermanent establishment

Judgments citing DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, CIRCLE (INTERNATIONAL TAXATION-1), AHMEDABAD

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s a…

DB ENGINEERING & CONSULTING GMBH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, , BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 1377/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Nov 2024AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri Prakash Chand Yadav & It(It)A No.1377/Bang/2024 Assessment Year : 2020-21 M/S. Db Engineering & Consulting Gmbh, Dcit (International 82/4, 3Rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. Pan :Aaecd 9085 B Appellant Respondent Assessee By : Smt. Susan Mathew, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.10.2024 Date Of Pronouncement : 19.11.2024

For Appellant: Smt. Susan Mathew, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru
Section 111ASection 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND IT(IT)A No.1377/Bang/2024 Assessment Year : 2020-21 M/s. DB Engineering and Consulting GMBH, DCIT (International 82/4, 3rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. PAN :AAECD 9085 B APPELLANT RESPONDENT Assessee by : Smt. Susan Mathew, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 25.10.2024 Date of Pronouncement : 19.11.2024 O R D E…

JCDECAUX S.A.,NEW DELHI vs. ACIT, CIRCLE-2(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is party allowed

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…ntion of the assessee is further bolstered by the following case laws:  Dy. CIT (International Taxation) vs. BOC Group Ltd. [2015] 64 taxmann.com 386 (Kol. - Trib.)  DIC Asia Pacific Pte. Ltd. vs. Asst. Director of Income Tax, International Taxation (2012) 52 SOT 447 (Kol. ITAT)  Sunil V. Motiani vs. ITO (International Taxation) (2013) 33 taxmann.com 252 (Mumbai Trib.)  Parke Davis and Company LLC vs. ACIT (2014) 41 taxmann.com 193 (Mumbai Trib)  ITO (Intl Taxation) vs. M/s M Far Hotels Ltd in ITA Nos. 430 to 435 /Coch./2011 dated 5.4.2013 (Cochin Tribunal) 37. Basis the above, we hold that the surcharge a…

SHELL INTERNATIONAL B.V., ,AHMEDABAD vs. THE ACIT, INTL. TAXN.-1, AHMEDABAD

ITA 110/AHD/2022[2018-19]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INT.TAXA.-2, AHMEDABAD

ITA 563/AHD/2020[2017-18]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1658/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

M/S. SHELL INTERNATIONAL B.V.,MUMBAI vs. THE ACIT, INTL. TAXN.-2, AHMEDABAD

ITA 1657/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2015-16

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2389/AHD/2018[2011-12]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2011-12

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE ACIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2388/AHD/2018[2010-11]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2010-11

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2789/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

M/S. SHELL INTERNATIONAL B.V., ,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 2788/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2009-10

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 176/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

M/S. SHELL INTERNATIONAL B.V.,,MUMBAI vs. THE DY. CIT, INTL. TAXN.-1,, AHMEDABAD

ITA 175/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad20 Mar 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

…016] 156 ITD 402 (Kol. - Trib.); • JCDecaux S.A. v. ACIT/DCIT, International Taxation [2021] 123 taxmann.com 221/[2020] 79 ITR (T) 222 (Delhi - Trib.); • DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation [2012] 22 taxmann.com 310/18 ITR (T) 358/52 SOT 447 (Kol.); • Sunil V. Motiani v. ITO (International Taxation) [2013] 33 taxmann.com 252/59 SOT 37 (Mum.); • Parke Davis & Company LLC v. Asstt. CIT [2014] 41 taxmann.com 193/62 SOT 282 (Mum.); • ITO (Intl Taxn) v. M. Far Hotels Ltd. [2013] 32 taxmann.com 100/58 SOT 261/156 TTJ 137 (Cochin - Trib.). 91. In the result, Ground No. 10 of the assessee’s…

OUTOTEC (FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),HARYANA vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.350 & 351/Kol/2022 Assessment Years: 2018-19 & 2019-20 Outotec (Finland) OY Deputy Commissioner of C/o Outotec India Pvt. Ltd. Income-tax (International 12th Floor, South City Taxation), Circle-2(1), Vs. Pinnacle, Plot No. XI, Kolkata. Block-EP, Sector-V, Salt Lake, Kolkata-700091 (PAN: AABCO9366P) (Appellant) (Respondent) Present for: Appellant by : Shri K. M. Gupta, AR Respondent by : Shri G. HukughaSema, CIT, DR Date of He…

OUTOTEC(FINLAND) OY (NOW MERGED WITH "METSO MINERALS OY" AND THE MERGED ENTITY HAS BEEN RENAMED TO METSO OUTOTEC FINLAND OY),GURUGRAM vs. DCIT(INTERNATIONAL TAXATION), CIRCLE-2(1), KOLKATA, KOLKATA

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR
Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.350 & 351/Kol/2022 Assessment Years: 2018-19 & 2019-20 Outotec (Finland) OY Deputy Commissioner of C/o Outotec India Pvt. Ltd. Income-tax (International 12th Floor, South City Taxation), Circle-2(1), Vs. Pinnacle, Plot No. XI, Kolkata. Block-EP, Sector-V, Salt Lake, Kolkata-700091 (PAN: AABCO9366P) (Appellant) (Respondent) Present for: Appellant by : Shri K. M. Gupta, AR Respondent by : Shri G. HukughaSema, CIT, DR Date of He…

FCC CO. LTD.,GURGAON vs. ACIT,(INT. TAXATION) 1(3)(1), NEW DELHI

In the result, the appeal is allowed, as indicated above

ITA 1789/DEL/2022[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)

…D 402 (Kol. - Trib.) • JCDecaux S.A., v. ACIT/DCIT, Circle-2(1)(2), International Taxation, New Delhi [2021] 123 taxmann.com 221 (Delhi - Trib.) 8 | P a g e AY: 2017-18 • DIC Asia Pacific Pte Ltd vs Asst Director of Income Tax, International Taxation (2012) 52 SOT 447 (Kol ITAT) • Sunil V. Motiani vs ITO (International Taxation) (2013) 33 taxmann.com 252 (Mumbai Trib) • Parke Davis and Company LLC vs ACIT (2014) 41 taxmann.com 193 (Mumbai Trib) • ITO (Intl Taxn) vs M/s M Far Hotels Ltd in ITA Nos. 43o to 435 / Coch / 2011 dated 5.4.2013 (Cochin Tribunal) 10. In view of above, this ground is allowed. 11. Ground…

OUTOTEC (FINLAND) OY,KOLKATA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE - 2(1) , KOLKATA

In the result appeal of the assessee is partly allowed

ITA 2356/KOL/2019[2016-17]Status: DisposedITAT Kolkata18 Oct 2022AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17 Outotec (Finland) Oy Deputy Commissioner Of C/O Outotec India Pvt. Ltd. Income-Tax (International 12Th Floor, South City Taxation), Circle-2(1), Vs. Pinnacle, Plot No. Xi, Kolkata. Block-Ep, Sector-V, Salt Lake, Kolkata-700091 (Pan: Aabco9366P) (Appellant) (Respondent)

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri Gaurav Kanaujia, CIT, DR
Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 234B

…1 Outotec (Finland) OY, AY 2016-17 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 Outotec (Finland) OY Deputy Commissioner of C/o Outotec India Pvt. Ltd. Income-tax (International 12th Floor, South City Taxation), Circle-2(1), Vs. Pinnacle, Plot No. XI, Kolkata. Block-EP, Sector-V, Salt Lake, Kolkata-700091 (PAN: AABCO9366P) (Appellant) (Respondent) Present for: Appellant by : Shri K. M. Gupta, AR Respondent by : Shri Gaurav Kanaujia, CIT, DR Date of Hear…

DCIT (IT) 3(2)(1), MUMBAI vs. MARUBENI CORPORATION, MUMBAI

In the result, the cross objection appeal is allowed

ITA 11/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Jun 2022AY 2017-18
Section 143(3)

…ITA No.: 11 /Mum/22 Co No. 69/Mum/22 Assessment years: 2017-18 Page 1 of 12 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai .…………………………Appellant Vs. Marubeni Corporation, Japan ……………...…………Respondent Care of Marubeni India Pvt Ltd 25 Mittal Chambers, Nariman Point Mumbai 400 021 [PAN: AAACM7628D] CO No.: 69/Mum/ 2022 Arising out of ITA No. 11/Mum/20122 Assessment year 2017-18 Marubeni Corporation, Japan ……………...………… Appell…

M/S. BURO HAPPOLD LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) -1(3)(2), MUMBAI

In the result, the assessee appeal is partly allowed for statistical purposes

ITA 951/MUM/2021[2017-18]Status: DisposedITAT Mumbai07 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem/S. Buro Happold Ltd Vs. Dcit (It) – 1(3)(2) C/O. Urmi Axis, 6Th 1810, 18Th Floor, Air Floor, Famous Studio India Bldg, Lane, Dr. Emoses Road, Narimanpoint,Mumbai- Mahalaxmi, Mumbai – 400 021. 400011. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb9239Q Appellant .. Respondent Appellant By : Mr.Anuj Kisnadwala. Ar Respondent By : Mr.Milind Chavan, Sr. Dr Date Of Hearing 08.12.2021 Date Of Pronouncement 10.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Assessment Order Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) U/Sec144C(5) Of The Act.

For Appellant: Mr.Anuj Kisnadwala. ARFor Respondent: Mr.Milind Chavan, Sr. DR
Section 143(2)Section 143(3)Section 144C(1)Section 234B

…‟ when the same is calculated as per DTAA. We find that the Hyderabad Tribunal while rendering this judgment had inturn placed reliance on the co-ordinate Bench decision of Kolkata Tribunal in the case of DIC Asia Pacific (Pte) Ltd., vs. Asst. DIT reported in 52 SOT 447 (Kol). No contrary decision was cited before us by the ld. DR in this regard and accordingly by respectfully following the aforesaid judicial president, the ground No.2 raised by the assessee is allowed 8. The Ld. DR has accepted the present facts and the decision of the Honble Tribunal with respect to the transactions of taxability of amount rec…

ATOS INFORMATION TECHNOLOGY SINGAPORE PTE. LTD.,MUMBAI vs. D.C.I.T. (INTERNATIONAL TAXATION) RANGE - 1(1)(2), MUMBAI

In the result, appeal is partly allowed

ITA 7144/MUM/2017[2014-15]Status: DisposedITAT Mumbai30 Mar 2021AY 2014-15

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan ()

Section 143(3)Section 9(1)(vi)

…t the total tax payable cannot exceed the tax rate as prescribed under Article 2 of India -Singapore Tax Treaty. In support of such contention, the learned Counsel for the assessee has relied upon the following decisions:- 1. DIC Asia Pacific Pte Ltd vs ADIT 52 SOT 447 2. Capgeni SA vs DCIT 160 ITD 13 (Mum) 33. Admittedly, this issue has been raised for the first time before us. Further, in case, the assessing officer decides the issue of cost recharge pertaining to the salary paid to Mr. Thomas Boutard in favour of the assessee, the issue will become academic. Keeping in view the aforesaid facts, we restore thi…

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DIC Asia Pacific Pte. Ltd. v. Asstt. DIT, International Taxation (52 SOT 447) — Cited in 34 Judgments | BharatTax