Director of Income Tax v. A. P Moller Maersk A. S

78 Taxmann.com 287Supreme Court of India2017#2405 most cited

What is Director of Income Tax v. A. P Moller Maersk A. S authority for?

Where a payment is purely a reimbursement of costs and does not embed any income, the obligation to deduct tax at source does not arise.

48

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Director of Income Tax v. A. P Moller Maersk A. S · TDS not applicable on reimbursement of costs · no income embedded in payment · tax deduction at source · Section 195

Sections most often in play

Section 1961Section 9(1)(vii)Section 195Section 234BSection 143(3)Section 234DSection 244ASection 194A

Issues it is cited on

make available conditionsection 4(1)section 4(2)section 194a(1)section 133a(2a)section 14(a)make available clausesection 191section 2(28a)fees for included servicessection 9(1)(vii)section 194i

Judgments citing Director of Income Tax v. A. P Moller Maersk A. S

DCIT (International Taxation), New Delhi vs. M/S. Andritz Ag, New Delhi

In the result, appeal is dismissed

ITA 2622/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jun 2024AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

Andritz Ag, New Delhi vs. DDIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 5991/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

ACIT, Chennai vs. Caterpillar India Private Ltd., Chennai

Appeal stands dismissed

ITA 1031/CHNY/2022[2010-2011]Status: DisposedITAT Chennai09 Oct 2023AY 2010-2011

Bench: Hon’Ble Shri V. Durga Rao, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.1031/Chny/2022 (िनधा"रण वष" / Assessment Year: 2010-11) Acit M/S. Caterpillar India Pvt.Ltd. बनाम/ 7Th Floor, International Tech Park, Taramani Road, Central Circle-3(3), Vs. Chennai. Taramani,Chennai-600 113. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant) : (!"थ" / Respondent) & Cross Objection No.1/Chny/2023 (In Ita No.1031/Chny/2022) (िनधा"रण वष" / Assessment Year: 2010-11) M/S. Caterpillar India Pvt.Ltd. Acit बनाम 7Th Floor, International Tech Park, Central Circle-3(3), Taramani Road, Taramani, Chennai. / Vs. Chennai-600 113 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcc-4615-K (अपीलाथ"/Appellant/Cross Objector) : (!"थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri V. Nandakumar (Cit)-Ld. Dr !"थ"कीओरसे/ Assessee By : Shri Sharath Rao (Ca)- Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 04-10-2023 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2023 आदेश / O R D E R

For Appellant: Shri Sharath Rao (CA)- Ld.ARFor Respondent: Shri V. Nandakumar (CIT)-Ld. DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…aised debit note on the assessee and the same was reimbursed on cost-to-cost basis without any profit element to payee. Therefore, no tax was deducted at source. Reliance was placed on the decisions of Supreme Court in the case of DIT v/s AP Moller Maersk AS (78 Taxmann.com 287) and also the decision in GE India Technology Centre Pvt. Ltd. v/s CIT (327 ITR 456) and various other decisions. The assessee also drew attention to the decision of Bangalore Tribunal in assessee’s own case ITA No.606/Bang/2010 dated 29-02-2012 rendered in the context of an order passed u/s Sec.201(1) of the Act on the same issue for this…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1929/MUM/2022[2015-16]Status: DisposedITAT Mumbai30 Jun 2023AY 2015-16

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

ITA 1928/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Jun 2023AY 2016-17

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

For Appellant: Soumendu Kumar DasFor Respondent: P.J. Pardiwala &
Section 143(2)Section 245Q(1)

…P a g e | 1 ITA Nos. 1928 & 1929/Mum/2022 DCIT (IT) 4(2)(2) Vs. Sun Life Assurance Company of Cananda IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17) Deputy Commissioner of Vs. Sun Life Assurance Company Income Tax (IT)-4(2)(2) of Canada, Room No. 1604, 16 th Floor, 150 King Street West, Air India Building, Ontario Toronto Nariman Point, M5H1J9 Canada Mumbai – 400 021 C/o Ernst & Young LLP, Golf View Corporate Tower-B, Sector Road, Gurugram- 122002 Haryana…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 159/JPR/2023[2017-18]Status: DisposedITAT Jaipur28 Jun 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 158/JPR/2023[2016-17]Status: DisposedITAT Jaipur28 Jun 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 157/JPR/2023[2015-16]Status: DisposedITAT Jaipur28 Jun 2023AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Ligmite Mining Company Ltd., Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 156/JPR/2023[2014-15]Status: DisposedITAT Jaipur28 Jun 2023AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 155/JPR/2023[2013-14]Status: DisposedITAT Jaipur28 Jun 2023AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 154/JPR/2023[2012-13]Status: DisposedITAT Jaipur28 Jun 2023AY 2012-13

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

M/S Barmer Lignite Mining Company Ltd., Office No.2 & 3, 7Th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur vs. ACIT/DCIT(TDS), Jaipur

In the result, the appeals of the assessee are allowed

ITA 153/JPR/2023[2011-12]Status: DisposedITAT Jaipur28 Jun 2023AY 2011-12

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal(C.A.)For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 133ASection 194CSection 194ISection 201Section 201(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf; dlnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 153 to 159/JPR/2023 fu/kZkj.k o"kZ@Assessment Year :2011-12 to 2017-18 cuke M/s Barmer Lignite Mining Company ACIT/DCIT(TDS), Jaipur. Ltd. Vs. Office No. 2 & 3, 7th Floor, Man Upasana Plaza, C-44, Sardar Patel Marg, C-Scheme, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZk…

Transporter Industry Internatinal Gmbh, Mumbai vs. Dy CIT International Taxation, Circle-4(1)(2), Mumbai

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

ITA 1240/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ Dcit, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafct0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nikil Tiwari Revenue By: Shri Soumedu Kumar Dash (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ao/Dcit, Circle-4(1)(2), Mumbai R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 25.04.2021 Pursuant To The Direction Of The Ld. Dispute Resolution Panel (Drp) Dated 18.03.2021. 2. Ground No. 1 Is General In Nature, So Dismissed. 3. Ground No. 3 Is A Legal Issue Which Has Been Raised By The Assessee Challenging The Action Of The Transfer Pricing Officer (Tpo) To Have Passed The Transfer Pricing (Tp) Order, After The Due Date Prescribed In Section 92(3A) R.W.S 153 Of The Act. Therefore, The Assessee Is Challenging The Action Of The Tpo In Passing Transfer Pricing Order After Limitation Period By Citing The Decision Of The Hon’Ble Madras High Court (Db) In The Case Of M/S. Saint Gobain

For Appellant: Shri Nikil TiwariFor Respondent: Shri Soumedu Kumar Dash (Sr. AR)
Section 153Section 3Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ DCIT, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAFCT0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nikil Tiwari Revenue by: Shri Soumedu Kumar Dash (Sr. AR) सुनवाई की तारीख / Date of Hearing: 30/03/2023 घोषणा की…

Vishay Intertechnology Asia P Ltd, Singapore vs. ACIT(It), Cir-2, Pune

Appeal is allowed in above terms

ITA 27/PUN/2021[2016-17]Status: DisposedITAT Pune05 Aug 2022AY 2016-17

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.27/Pun/2021 ननधधारण वषा / Assessment Year : 2016-17 Vishay Intertechnology Asia Pte Ltd., 37A Tampines Street 92, #7-01, Singapore – 528886 .......अपऩलधथी / Appellant Pan : Aaecv5885F बनधम / V/S.

For Appellant: Shri Farookh IraniFor Respondent: Shri Shivraj B Moray &
Section 143(3)Section 234BSection 271Section 271(1)(c)Section 92Section 92C

…आयकर अपीऱीय अधिकरण “सऩ” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S.GODARA, JM AND SHRI DR. DIPAK P. RIPOTE, AM आयकर अपीऱ सं. / ITA No.27/PUN/2021 ननधधारण वषा / Assessment Year : 2016-17 Vishay Intertechnology Asia Pte Ltd., 37A Tampines Street 92, #7-01, Singapore – 528886 .......अपऩलधथी / Appellant PAN : AAECV5885F बनधम / V/s. ……प्रत्यथी / Respondent ACIT(IT), Central 2, Pune Assessee by : Shri Farookh Irani Revenue by : Shri Shivraj B Moray & Shri Piyush Kumar Singh Yadav सपनवधई की तधरऩख / Date of Hearing : 01.08.2022 घोषणध की तधरऩख / Date of Pronouncement : 05.…

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

Asstt. CIT -3(1)(1), Mumbai vs. M/S. Roche Diagnostic India Pvt. Ltd, Mumbai

In the result, the appeals filed by the revenue are hereby dismissed

ITA 908/MUM/2021[2013-14]Status: DisposedITAT Mumbai25 Feb 2022AY 2013-14

Bench: Shri S. Rifaur Rahman, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ Acit Circle-3(1)(1) M/S. Rideema Toll Pvt. Ltd. Room No.607, 6Th Floor, M/S. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5Th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaca0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue By: Shri T. Shankar (Sr. Ar) Assessee By: Shri Nitesh Joshi सुनवाई की तारीख / Date Of Hearing: 07/02/2022 घोषणा की तारीख /Date Of Pronouncement: 25/02/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Revenue Has Filed The Above Mentioned Appeals Against The Different Order Passed By The Commissioner Of Income Tax (Appeals) -18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Ys.2013-14 & 2012-13. Ita. No.909/Mum/2021 2. The Revenue Has Filed The Present Appeal Against The Order Dated 18.02.2020 Passed By The Cit(A)-18, Mumbai [Hereinafter Referred To As The “Cit(A)”] Relevant To The A.Y. 2012-13. 3. The Revenue Has Raised The Following Grounds: - "1. Whether On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Was Right In Deleting The Addition Made On

For Appellant: Shri Nitesh JoshiFor Respondent: Shri T. Shankar (Sr. AR)
Section 143(1)Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. Nos. 908 & 909/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2012-13) बिधम/ ACIT Circle-3(1)(1) M/s. Rideema Toll Pvt. Ltd. Room No.607, 6th Floor, M/s. Roche Diagnostic India Pvt. Vs. Aayakar Bhavan, M. K. Ltd. 501-B, 5th Floor, Silver Utopia Road, Mumbai-400020. Cardinal Gracious Road, Chakala Andheri (E), Mumbai-400069. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACA0266H (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Revenue by: Shri T. Shankar (Sr. AR) Assessee by:…

M/S.Nds Limited, Bangalore vs. Asst. Commissioner of Income Tax, Bangalore

In the result, the appeal filed by assessee stands allowed

ITA 364/BANG/2017[2007-2008]Status: DisposedITAT Bangalore28 Dec 2021AY 2007-2008

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 364/Bang/2017 Assessment Year : 2007-08 M/S. Synamedia Ltd. [Formerly Known As ‘Nds Limited’], The Assistant C/O. M/S. Synamedia India Pvt. Commissioner Of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. Pan: Aabcn2524L Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue By Counsel For Dept. Date Of Hearing : 16-12-2021 Date Of Pronouncement : 28-12-2021

For Appellant: Shri
Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 364/Bang/2017 Assessment Year : 2007-08 M/s. Synamedia Ltd. [formerly known as ‘NDS Limited’], The Assistant C/o. M/s. Synamedia India Pvt. Commissioner of Ltd., Income Tax, Block 9A & 9B, Pritech Park, International Survey No. 51-64/4, Taxation, Sarjapur Outer Ring Road, Vs. Circle – 1(2), Bellandur Village, Bangalore. Bangalore – 560 103. PAN: AABCN2524L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Dilip, Standing Revenue by Counsel f…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…