DIT v. Abbey Business Services Private Limited

122 Taxmann.com 174High Court2020#2496 most cited

What is DIT v. Abbey Business Services Private Limited authority for?

Expenses incurred and reimbursed for seconded employees under a secondment agreement are not liable to tax deduction at source and do not constitute 'fees for technical services'. The secondment agreement itself forms an independent arrangement for securing services.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Abbey Business Services · 122 Taxmann.com 174 · secondment agreement · seconded employees · reimbursement of expenses · fees for technical services · Section 195 · Section 192 · TDS liability · Section 40(a)(i) · Section 9(1)(vii)

Sections most often in play

Section 11Section 143(3)Section 144C(13)Section 192Section 195Section 40(a)(i)Section 7Section 80G

Issues it is cited on

section 9(i)(vii)section 194ldsection 270a(2)(a)section 9(i)section 192(1)section 194lplace of effective managementservice pesection 203section 9(1)(ii)section 270a(6)section 44da

Judgments citing DIT v. Abbey Business Services Private Limited

Advics Company Ltd., Karnataka vs. ACIT Circle International Taxation-1(1)(1), Delhi

In the result, appeal of the assessee is allowed

ITA 1053/DEL/2022[2017-18]Status: DisposedITAT Delhi12 Apr 2024AY 2017-18

Bench: SHRI G.S. PANNU (Vice President), MS. ASTHA CHANDRA (Judicial Member)

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 143(3)Section 192Section 234BSection 270ASection 9(1)(vii)

…ITA No.- 1053/Del/2022 Advics Co., Ltd. INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI SHRI G.S. PANNU, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2017-18 Advics Co., Ltd., Vs. ACIT, 2-1 Showa Cho, Kariya, Circle International Taxation- Aichi, 448-8688, Japan. 1(1)(1), Delhi. PAN AAICA7015J (Appellant) (Respondent) Assessee by: Shri K.M. Gupta, Adv. Ms. Shuti Khemta, AR, Shri Anubhav Rastogi, Advocate Department by: Shri Vijay B. Vasanta, CIT-DR Shri Vivek K Upaedhayay, Sr. DR Date of Hearing: 08.12.2023, 10.04.2024 Date of 12.04.2024 pronouncement: O R D E R PER ASTHA CHANDRA…

Applied Materials India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, ground Nos

ITA 182/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Jun 2023AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K

For Appellant: Shri. Aliasgar Rampurawala, CAFor Respondent: Shri. Sunil Kumar Singh, CIT-2 (DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 192Section 195Section 40aSection 9(1)(vii)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K, JUDICIAL MEMBER IT(TP)A No.182/Bang/2022 Assessment Year : 2017-18 M/s. Applied Material India Private Limited, The Assistant Commissioner of Unit 5, 3rd Floor, Explorer Building, Income Tax, International Technology Park Limited, Vs. Circle – 1(1)(1), Whitefield, Bengaluru. Bengaluru – 560 066. PAN : AAECA 2635 C APPELLANT RESPONDENT Assessee by : Shri. Aliasgar Rampurawala, CA Revenue by : Shri. Sunil Kumar Singh, CIT-2 (DR)(ITAT), Bengaluru. Date of hearing : 01.06.2023 Date of…

M/S. Juniper Networks Inc, Usa vs. Income-Tax Officer(International Taxation) Ward-1(2), Bengaluru

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

ITA 164/BANG/2023[2012-13]Status: DisposedITAT Bangalore08 May 2023AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ajay Rotti, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 143(2)Section 144Section 147Section 148Section 192Section 234A

…e on record. After hearing both the parties, we are of the opinion that similar issue came IT(IT)A No.164/Bang/2023 M/s. Juniper Networks Inc., USA Page 10 of 17 for consideration before this Tribunal in the case of Abbey Bus Services Pvt. Ltd. reported in 122 Taxmann.com 174 (Karn) wherein held as under:- “From perusal of the relevant clauses of the agreement as well as the nature of services provided by the assessee under the agreement, it is evident that the assessee had entered into a secondment agreement for securing services to assist it in its business. The expenses incurred by the seconded employees wh…

Owens Corning Insulating Systems Canada Lp, Mumbai vs. DCIT (It) Circle 3(2)(2), Mumbai

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

ITA 461/MUM/2022[2013-14]Status: DisposedITAT Mumbai29 Mar 2023AY 2013-14

Bench: Shri M. Balaganesh & Shri Sandeep Singh Karhail

For Appellant: Shri Sandeep Bhalla a/wFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234Section 234BSection 254Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.461/Mum./2022 (Assessment Year : 2013–14) Owens Corning Insulating Systems Canada LP C/o Owens Corning (India) Pvt. Ltd. ……………. Appellant 7th Floor, Alpha Building, Hiranandani Gardens Powai, Mumbai 400 076 PAN – AADFO2598I v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation, Circle–3(2)(2), Mumbai Assessee by : Shri Sandeep Bhalla a/w Ms. Kirti Dadlani Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 02/03/2023 Date of Order –…

Google Llc (Formerly Known As Google Inc.), California vs. Joint Commissioner of Income Tax (OSD) International Taxation, Circle-1(1), Bangalore

In the result, the appeals filed by the assessee are partly allowed

ITA 167/BANG/2021[2010-11]Status: DisposedITAT Bangalore20 Feb 2023AY 2010-11

Bench: Shri George George K. & Ms. Padmavathy S.It(It)A No. 167/Bang/2021 - Ay : 2010-11) It(It)A No. 688/Bang/2022 - Ay : 2012-13)

For Appellant: Shri Percy Pardiwala, Sr. AdvocateFor Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 148Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU “C” BENCH, BENGALURU Before Shri George George K., Judicial Member and Ms. Padmavathy S., Accountant Member IT(IT)A No. 167/Bang/2021 - AY : 2010-11) IT(IT)A No. 688/Bang/2022 - AY : 2012-13) M/s. Google LLC vs JCIT (OSD) (IT)/DCIT (IT) (formerly Google Inc.) Circle 1(1), Bangalore 1600, Amphitheatre Parkway BMTC Building, 80ft Road Mountain View 6th Block, Koramangala CA US 94043 Bangalore 560095 PAN – AADCG7673B (Appellant) (Respondent) Assessee by: Shri Percy Pardiwala, Sr. Advocate Shri Anmol Anand, Ms. Priya Tandon Mr. Mithal Reddy, Advocates Revenue by: Ms. Ne…

M/S. Yokogawa India Limited, Bangalore vs. Assistant Commissioner of Income Tax, Ltu, Circle-2, Bangalore

In the result, the appeal of the assessee is partly allowed and the Stay Petition is dismissed

ITA 2608/BANG/2019[2015-16]Status: DisposedITAT Bangalore14 Feb 2023AY 2015-16

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.2608/Bang/2019 and SP 60/Bang/2022 Assessment year : 2015-16 Yokogawa India Limited, Vs. The Assistant Commissioner Plot No.96, 3rd Cross, of Income Tax, LTU, Electronic City, Hosur Road, Circle 2, Bangalore – 560 100. Bangalore PAN: AAACY 0840P APPELLANT RESPONDENT Appellant by : Shri Padam Chand Khincha, CA Respondent by : Shri Sunil Kumar Singh, CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.02.2023 Date of Pronouncement : 14.02.2023 O R D E R Per Padmava…

Yamazen Machinery Tools India P.Ltd, New Delhi vs. ACIT, Circle-27(2), New Delhi

In the result, the appeal is partly allowed

ITA 582/DEL/2020[2015-16]Status: DisposedITAT Delhi10 Jan 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 192Section 195Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 Yamazen Machinery and Vs. ACIT, Tools India Pvt. Ltd., Circle-27(2), 212, DLF Galleria, New Delhi Mayur Vihar, Phase-I, New Delhi PAN :AAACY2683E (Appellant) (Respondent) Appellant by Sh. K.M. Gupta, Advocate Sh. Anubhav Rastogi, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 12.10.2022 Date of pronouncement 10.01.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appeal by the assessee arises out of order dated 27.11.2019 of le…

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

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

ITA 2582/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri T. Suryanarayana

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 2582/Bang/2019 Assessment Year : 2015-16 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Bangalore. Vs. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Senior Advocate : Shri A. Ramesh Kumar, Addl. Revenue by CIT (DR) Date of Hearing : 23-11-2022 Date of Pronouncement : 30-12-2022…

Applied Materials India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

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

ITA 209/BANG/2021[2016-17]Status: DisposedITAT Bangalore30 Nov 2022AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 209/Bang/2021 Assessment Year : 2016-17 M/S. Applied Materials India Pvt. Ltd., Unit -5, 3Rd Floor, The Deputy Explorer Building, Commissioner Of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. Pan: Aaeca2635C Appellant Respondent : Shri T. Suryanarayana, Assessee By Advocate : Dr. Manjunath Karkihalli, Revenue By Cit-Dr Date Of Hearing : 30-11-2022 Date Of Pronouncement : 30-11-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Order Dated 31/03/2021 Passed By The National E-Assessment Centre, Delhi For A.Y. 2016-17 On Following Grounds Of Appeal:

For Respondent: Shri T. Suryanarayana
Section 143(1)Section 143(2)Section 195Section 40Section 92C

…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. 209/Bang/2021 Assessment Year : 2016-17 M/s. Applied Materials India Pvt. Ltd., Unit -5, 3rd Floor, The Deputy Explorer Building, Commissioner of International Tech Income Tax, Park, Circle – 1(1)(1), Whitefield Road, Vs. Bangalore. Bangalore – 560 001. PAN: AAECA2635C APPELLANT RESPONDENT : Shri T. Suryanarayana, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT-DR Date of Hearing : 30-11-2022 Date of Pronouncement : 30-11-2022 ORDER PER BEENA…

M/S. Biesse Manufacturing Company Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bengaluru

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

ITA 338/BANG/2021[2016-17]Status: DisposedITAT Bangalore31 Oct 2022AY 2016-17

Bench: Shri George George K. & Ms. Padmavathy S

For Appellant: Shri, Tata Krishna, AdvocateFor Respondent: Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 234ASection 234BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER IT(TP)A No.338/Bang/2021 Assessment year : 2016-17 Biesse Manufacturing Company Pvt. Ltd., Vs. The Assistant Commissioner of Survey No.32, No.469, Income Tax, Sondekoppa Road, Jakkasandra Village, Circle 1(1)(2), Nelamangala Taluk, Bengaluru. Bengaluru – 562 123. PAN: AACCB 7928D APPELLANT RESPONDENT Appellant by : Shri, Tata Krishna, Advocate Respondent by : Shri Sankar K. Ganeshan, CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.10.2022 Date of Pronouncement : 31.10…

Textron India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeal filed by the assessee stands allowed on the grounds argued by assessee and other issues that has not been pressed is kept open

ITA 711/BANG/2017[2012-13]Status: DisposedITAT Bangalore26 Aug 2022AY 2012-13
For Appellant: Shri Sumit Khurana, CAFor Respondent: Shri V.S. Chakrapani, CIT-DR
Section 92C(3)(c)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. 711/Bang/2017 Assessment Year : 2012-13 M/s. Textron India Pvt. Ltd., 1st & 2nd Floor, B Block (Tower 2), The Deputy SEZ Campus, Commissioner of Global Village, Income Tax, RVCE Post, Circle – 7(1)(1), Mylasandra, Vs. Bangalore. Off Mysore Road, Bangalore – 560 059. PAN: AACCT0118M APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA Revenue by : Shri V.S. Chakrapani, CIT-DR Date of Hearing : 02-06-2022 Date of Pronouncement : 26-08-2022 ORDER PER BEENA…

M/S Infineon Technologies India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax Circle-3(1)(1), Bangalore

ITA 3355/BANG/2018[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 3355/Bang/2018 Assessment Year : 2014-15 M/S. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner Of 9Th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, Mg Road, Vs. Bangalore. Bangalore. Pan: Aabcs6967N Appellant Respondent : Shri K.R. Vasudevan, Assessee By Advocate : Shri Sumer Singh Meena, Revenue By Cit Dr Date Of Hearing : 12-07-2022 Date Of Pronouncement : 25-08-2022 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Assessment Order Dated 26/10/2018 By The Ld.Dcit, Circle – 3(1)(1), Bangalore On Following Grounds Of Appeal: “A. Transfer Pricing The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. The Learned Assessing Officer ('Learned Ao'), Learned Transfer Pricing Officer ('Learned Tpo') & The Honourable Dispute Resolution Panel ('Hon'Ble Drp') Grossly Erred In Adjusting The Transfer Price By Inr 9,56,93,721/- With Respect To The International

For Respondent: Shri K.R. Vasudevan
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 3355/Bang/2018 Assessment Year : 2014-15 M/s. Infineon Technologies India Pvt. The Deputy Ltd., Commissioner of 9th Floor, Prestige Income Tax, Thirulakshmi, Circle – 3(1)(1), No. 11, MG Road, Vs. Bangalore. Bangalore. PAN: AABCS6967N APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Shri Sumer Singh Meena, Revenue by CIT DR Date of Hearing : 12-07-2022 Date of Pronouncement : 25-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal…

M/S. Tesco Bengaluru Private Limited (Formerly Known As Tesco Hindustan Service Centre Private Limited), Bangalore vs. Joint Commissioner of Income Tax, Special Range- 7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2387/BANG/2019[2015-16]Status: DisposedITAT Bangalore04 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

M/S Tesco Bengaluru Private Limited, Bangalore vs. The Joint Commissioner of Income Tax Special Range-7, Bangalore

In the result, both the appeals of assessee in ITA

ITA 2898/BANG/2018[2014-15]Status: DisposedITAT Bangalore04 Aug 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 40

…IT(TP)A Nos.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 M/s. Tesco Bengaluru Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2898/Bang/2018 & IT(TP)A No.2387/Bang/2019 Assessment Years: 2014-15 & 2015-16 M/s. Tesco Bengaluru Private Limited 81 & 82, EPIP Area, Whitefield JCIT Special Range-7 Vs. Bangalore 560 066. Bengaluru PAN NO : AABCT8915B APPELLANT RESPONDENT Appellant by : Shri T. Suryanarayana, Sr. A.R. Respondent by : Shri Sumer Singh Meena, D.R. Date of Hearing :…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. Cerner Healthcare Solutions Private Limited, Bangalore

In the result, both the appeals filed by revenue stands partly allowed for statistical purposes

ITA 218/BANG/2020[2014-15]Status: DisposedITAT Bangalore14 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/S. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner Of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. Pan: Aaccc3795R Appellant Respondent Assessee By : Shri Sumit Khurana, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 14-07-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeals Are Filed By Revenue Against Two Separate Orders Both Dated 28/11/2019 Passed By Ld.Cit(A)-2, Bangalore For A.Ys. 2013-14 & 2014-15. Assessment Year 2013-14: “1. Whether The Cit(A) Was Correct In Holding That Payments Made By The Assessee To M/S Cerner Usa For The Employers Executing Certain Works For The Assessee Company Would Not Amount To Income In The Hands Of M/S Cerner India & No Tds Was Liable To Be Made By Treating

For Appellant: Shri Sumit Khurana, CA
Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/s. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. PAN: AACCC3795R APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA : Shri Sumer Singh Meena, CIT Revenue by DR Date of Hearing : 14-07-2022 Date of Pronouncement : 14-07-2022…

Deputy Commissioner of Income Tax, Circle- 2(1)(1), Bangalore vs. M/S. Cerner Healthcare Solutions Private Limited, Bangalore

In the result, both the appeals filed by revenue stands partly allowed for statistical purposes

ITA 217/BANG/2020[2013-14]Status: DisposedITAT Bangalore14 Jul 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/S. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner Of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. Pan: Aaccc3795R Appellant Respondent Assessee By : Shri Sumit Khurana, Ca : Shri Sumer Singh Meena, Cit Revenue By Dr Date Of Hearing : 14-07-2022 Date Of Pronouncement : 14-07-2022 Order Per Beena Pillaipresent Appeals Are Filed By Revenue Against Two Separate Orders Both Dated 28/11/2019 Passed By Ld.Cit(A)-2, Bangalore For A.Ys. 2013-14 & 2014-15. Assessment Year 2013-14: “1. Whether The Cit(A) Was Correct In Holding That Payments Made By The Assessee To M/S Cerner Usa For The Employers Executing Certain Works For The Assessee Company Would Not Amount To Income In The Hands Of M/S Cerner India & No Tds Was Liable To Be Made By Treating

For Appellant: Shri Sumit Khurana, CA
Section 40Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A Nos. 217 & 218/Bang/2020 Assessment Years: 2013-14 & 2014-15 M/s. Cerner Healthcare Solutions Pvt. Ltd., Ground Floor, The Deputy Wing B, Block H2, Commissioner of Mountain Ash, Income Tax, Manyata Embassy Circle – 2(1)(1), Business Park, Bangalore. Vs. Nagawara, Bengaluru – 560 045. PAN: AACCC3795R APPELLANT RESPONDENT Assessee by : Shri Sumit Khurana, CA : Shri Sumer Singh Meena, CIT Revenue by DR Date of Hearing : 14-07-2022 Date of Pronouncement : 14-07-2022…

M/S Kennametal Inc, United States of America vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(2), Bangalore

In the result, the appeal for AY 2014-15 is treated as allowed for statistical purpose while the appeal for AY 2012-13

ITA 1658/BANG/2017[2014-15]Status: DisposedITAT Bangalore13 Jul 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2014-15

For Appellant: Shri K.R. Vasudevan &For Respondent: Shri Dilip, Standing Counsel for Dept
Section 143(3)

…ITA No.1658/Bang/2017 M/s. Kennametal Inc., USA Technology Way IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2014-15 M/s. Kennametal Inc., USA C/o Kennametal India Ltd. Deputy Commissioner of 8/9th Mile Income-tax Tumkur Road (International Taxation) Vs. Nagasandra Circle-1(2) Bangalore 560 073. Bangalore PAN NO : AACCK6397B APPELLANT RESPONDENT Appellant by : Shri K.R. Vasudevan & Shri Ankur Pai, A.R.s Respondent by : Shri Dilip, Standing Counsel for Dept. Date of Hearing : 13.07.2022 Date…

M.S Scania Cv Ab, Bangalore vs. Deputy Commissioner of Income Tax International Taxation Circle-2(1), Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 3432/BANG/2018[2014-15]Status: DisposedITAT Bangalore06 Jul 2022AY 2014-15
For Appellant: Shri Sharath Rao, CA
Section 143(3)Section 144C(13)Section 144C(5)Section 192Section 253Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A No. 3432/Bang/2018 Assessment Year : 2014-15 M/s. Scania CV AB, C/o. Scania Commercial Vehicles India Pvt. Ltd., The Deputy Plot No. 63 (Part), 64-66, Commissioner of 88-97, Income Tax, Narsapura, KIADB Indl. International Area, Taxation, Achantanahalli Village, Vs. Circle – 2(1), Narsapura, Hobli, Bangalore. Kolar (Taluk), Kolar District – 563 130 PAN: AAUCS3863L APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue by CIT…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 369/BANG/2020[2014-15]Status: PendingITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 368/BANG/2020[2014-15]Status: DisposedITAT Bangalore29 Apr 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 362 to 369 & 338 to 345/Bang/2020 Assessment Years : 2011-12 to 2014-15 & 2015-16 to 2018-19 M/s. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner of Ground Floor to 6th Floor Income Tax, of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. PAN:AACCG2435N APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, CA : Dr. Manjunath Karkihalli, Revenue…