DIT(IT) v. WNS Global Services (UK) Ltd.

32 Taxmann.com 54High Court2013#4745 most cited
25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

retrospective amendmentwithholding taxsection 9(1)(vi)computer softwarefees for technical servicessection 9(1)non-residentdouble taxationdraft assessment ordertransferpersoncompany

Judgments citing DIT(IT) v. WNS Global Services (UK) Ltd.

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar
Section 143(3)Section 92D

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 422/Bang/2022 Assessment Year : 2017-18 M/s. Aptean India Pvt. Ltd., 1/2, 8th Floor, Level 5, The Assistant Golden Heights, Commissioner of 59th C Cross Road, Income Tax, 4th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. PAN: AAACC5890M APPELLANT RESPONDENT : Smt. Tanmayee Rajkumar, Assessee by Advocate : Shri Praveen Karanth, CIT- Revenue by DR Date of Hearing : 03-11-2022 Date of Pronouncement : 20-01-2023 ORDER PER BEENA PILLA…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 441/KOL/2021[2012-13]Status: DisposedITAT Kolkata02 Sept 2022AY 2012-13

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.437 to 441/Kol/2021 Assessment Years: 2008-09 to 2012-13 M/s. Koninklijke Philips N.V Deputy Commissioner of C/o Deloitte Touché Income Tax (IT), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block EP & GP, 1st floor, Sector V, Salt lake Electronics Complex, Kolkata-700 091. (PAN: AACCK0806B) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA Respondent by…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 440/KOL/2021[2011-12]Status: DisposedITAT Kolkata02 Sept 2022AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.437 to 441/Kol/2021 Assessment Years: 2008-09 to 2012-13 M/s. Koninklijke Philips N.V Deputy Commissioner of C/o Deloitte Touché Income Tax (IT), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block EP & GP, 1st floor, Sector V, Salt lake Electronics Complex, Kolkata-700 091. (PAN: AACCK0806B) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA Respondent by…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 439/KOL/2021[2010-11]Status: DisposedITAT Kolkata02 Sept 2022AY 2010-11

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.437 to 441/Kol/2021 Assessment Years: 2008-09 to 2012-13 M/s. Koninklijke Philips N.V Deputy Commissioner of C/o Deloitte Touché Income Tax (IT), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block EP & GP, 1st floor, Sector V, Salt lake Electronics Complex, Kolkata-700 091. (PAN: AACCK0806B) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA Respondent by…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 438/KOL/2021[2009-10]Status: DisposedITAT Kolkata02 Sept 2022AY 2009-10

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.437 to 441/Kol/2021 Assessment Years: 2008-09 to 2012-13 M/s. Koninklijke Philips N.V Deputy Commissioner of C/o Deloitte Touché Income Tax (IT), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block EP & GP, 1st floor, Sector V, Salt lake Electronics Complex, Kolkata-700 091. (PAN: AACCK0806B) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA Respondent by…

KONINKLIJKE PHILIPS N.V.,NETHERLANDS vs. DCIT (IT), CIRCLE - 1(2), KOLKATA , KOLKATA

In the result, all the appeals of the assessee are partly allowed for statistical purpose

ITA 437/KOL/2021[2008-09]Status: DisposedITAT Kolkata02 Sept 2022AY 2008-09

Bench: Shri Sonjoy Sarma & Shri Girish Agrawalita Nos.437 To 441/Kol/2021 Assessment Years: 2008-09 To 2012-13 M/S. Koninklijke Philips N.V Deputy Commissioner Of C/O Deloitte Touché Income Tax (It), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block Ep & Gp, 1St Floor, Sector V, Salt Lake Electronics Complex, Kolkata-700 091. (Pan: Aacck0806B) (Appellant) (Respondent) Present For: Appellant By : Shri Ketan Ved, Ca Respondent By : Shri G. H. Sema, Addl. Cit Date Of Hearing : 22.06.2022 Date Of Pronouncement : 02.09.2022 O R D E R Per Girish Agrawal: All These Appeals By Assessee Are Directed Against The Separate Orders Of Ld. Cit(A), Kolkata-22 Vide Order Nos. Itba/Apl/S/250/2021-22/1035034204(1) Dated 23.08.2021 For A.Y. 2008-09, Itba/Apl/S/250/2021-22/1035162630(1) Dated 28.08.2021 For Ay 2009-10, Itba/Apl/S/250/2021-22/1035162589(1) Dated 28.08.2021 For Ay 2010-11, Itba/Apl/S/250/2021-22/1035162672(1) Dated 28.08.2021 For Ay 2011-12 & Itba/Apl/S/250/2021- 22/1035162702(1) Dated 28.08.2021 For Ay 2012-13 Passed Against The Assessment Order U/S 254 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) By Acit(It), C-1(2), Kolkata Dated 23.07.2019, 13.11.2019 (For Ays 2008-09 & 2009-10) & 07.02.2020 (For Ays 2010-11 To 2012-13). Koninklijke Philips N.V, A.Ys: 2008-09 To 2012-13 2. Shri Ketan Ved, Ca Appeared On Behalf Of The Assessee & Shri G. H. Sema, Addl. Cit Appeared On Behalf Of The Revenue.

For Appellant: Shri Ketan Ved, CAFor Respondent: Shri G. H. Sema, Addl. CIT
Section 143(3)Section 153(5)Section 195Section 244ASection 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ – “C” कोलकाता, BEFORE SHRI SONJOY SARMA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.437 to 441/Kol/2021 Assessment Years: 2008-09 to 2012-13 M/s. Koninklijke Philips N.V Deputy Commissioner of C/o Deloitte Touché Income Tax (IT), Circle-1(2), Tohmatsu India Pvt. Ltd., Kolkata. Bengal Intelligent Park, Vs. Building Alpha, Block EP & GP, 1st floor, Sector V, Salt lake Electronics Complex, Kolkata-700 091. (PAN: AACCK0806B) (Appellant) (Respondent) Present for: Appellant by : Shri Ketan Ved, CA Respondent by…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER IT(IT)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/s. Madura Coats Pvt. The Deputy Ltd., Commissioner of 7th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. PAN: AABCM8297K APPELLANT RESPONDENT Assessee by : Shri Ajay Rotti, CA : Shri Shehnawaz ul Rahaman, Revenue by Addl. CIT (DR) Date of Hearing : 13-04-2022 Date of Pronouncement : 31-05-2022 ORDER PER B…

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…

J AND P COATS LIMITED,BANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(1), BANGALORE

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P COATS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P COATS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

J & P COATS LIMITED,U.K vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Appeal Nos. and Appellant Respondent Assessment Year IT(IT)A M/s. J & P Coats Ltd., The Commissioner of Income Tax-IV, No.11/Bang/2014 C/o. Deloitte Haskins and Sells, Bengaluru. 2008-09 Anchorage-II, 100/2, Richmond Road, Bengaluru – 560 025. PAN : AAACJ 3713 G IT(TP)A -do- DCIT (International Taxation), No.382/Bang/2015 Circle – 1(1), 2010-11 Bengaluru. IT(TP)A M/s. J & P Coats Ltd., -do- No.2135/Bang/2016 1, George Square, 2012-13 Glasgow, Scotland G2 1AL, United K…

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/…

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 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

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/…

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

In the result, we do not find any merit in this

ITA/214/2014HC Karnataka01 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 201Section 201(1)Section 260Section 260ASection 40Section 9Section 9(1)(vii)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 1ST DAY OF DECEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.214 OF 2014 BETWEEN: 1. THE DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. 2. THE DY. DIRECTOR OF INCOME-TAX (INTERNATIONAL TAXATION) CIRCLE -1 (1) RASHTROTHANA BHAVAN NRUPATHUNGA ROAD BANGALORE. ... APPELLANTS (BY SRI.K.V.ARAVIND, ADV.,) AND: M/S ABBEY BUSINESS SERVICES INDIA PVT. LTD. THE RESIDENCY, 7TH FLOOR 133/1, RESIDENCY ROAD BANGALOR…

GENERAL MOTORS OVERSEAS CORPORATION,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 3(1), MUMBAI

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

ITA 381/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Mar 2020AY 2010-11

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

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