DIT v. Guy Carpenter & Co Ltd.

346 ITR 504High Court2012#566 most cited

What is DIT v. Guy Carpenter & Co Ltd. authority for?

For fees for technical services to be taxable under a tax treaty's 'make available' clause, a transfer of technology enabling the recipient to independently perform the service in the future is necessary, beyond mere service rendition. The case also clarifies that re-insurance services do not constitute 'imparting' of information taxable as royalty.

171

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. Guy Carpenter & Co Ltd. · Section 9(1)(vii) · fees for technical services · FTS make available clause · tax treaty · transfer of technology · royalty · re-insurance income · Section 90(2) · Income-tax Act 1961 · enduring benefit · make available condition

Also reported as

20 Taxmann.com 807207 Taxmann 121

Sections most often in play

Section 143(3)Section 9(1)(vii)Section 1961Section 144C(13)Section 234BSection 270ASection 144C(3)Section 234D

Issues it is cited on

make available clausefees for included servicesmake available conditionsection 9(1)(vii)section 9(l)section 90(2)fees for technical servicesenduring benefitsection 44bbsection 9(1)tax treatysection 44b

Judgments citing DIT v. Guy Carpenter & Co Ltd.

Harley-Davidson Motor Company Inc., United States of America vs. Assistant Commissioner of Income Tax, International Tax Circle- 2(1)(1), New Delhi

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

ITA 3753/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Vimal Kumar & Shri Avdhesh Kumar Mishraharley – Davidson Motor Vs. Acit, International Tax Company Inc. Circle –2(1)(1), C/O. H-D Motor Company New Delhi India Pvt. Ltd. Building No.5, Tower A, Level-18, Dlf Cyber City Gurgaon, Haryana – 122 002 Pan : Aacch 6849 M (Appellant) (Respondent) Assessee By Shri K. M. Gupta, Adv. & Shri Jaskaran Sarkaria, C.A. Respondent By Shri Vijay B. Vasanta, Cit-D.R. Date Of Hearing 26.11.2024 Date Of Pronouncement 27.12.2024 O R D E R Per Vimal Kumar, Jm:

Section 115A(1)(b)Section 142(1)Section 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(2)(b)Section 144C(5)

…inental Hotels Group (Asia Pacific) (Pte.) Ltd. v. ACIT [2023] 148 taxmann.com 27 (Delhi - Trib.)  Hon'ble Delhi ITAT in the case of Netafim Irrigation India Pvt. Ltd. [ITA No.1427/Del/2015 and ITA No.975/Del/2016]  DIT vs. Guy Carpenter & Co Limited (2012) 346 ITR 504 (Delhi)  CIT vs. Bio-Rad Laboratories (Singapore) Pte. Ltd [2023] 155 taxmann.com 646 (Delhi) 6. Learned Authorized Representative for the assessee/appellant submitted that learned AO and DRP did not sought details while concluding the make available and wrongly held that invoices had no details. -8- ITA No.3753/Del/2023 Harley-Davidson Motor…

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Rockwell Collins Southeast Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), Civic Centre, Delhi

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

ITA 2409/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Rockwell Collins Vs. DCIT, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) PAN:AAJCR7985R Rockwell Collins INC, Vs. DCIT, 400, Collins Rd NE, Circle-3(1)(1), Cedar Rapids, IA 52498, Delhi United States of America, USA,52498 (Appellant) (Respondent) PAN:AAJCR7883E Assessee by : Shri Rajan Vora, CA Ms. Arradhna, CA Revenue by: Ms. C. Chandra Kanta, CIT DR Date of Hearing 06/11/2024 Date of pronouncement 14…

Deputy Commissioner of Income Tax, Circle -1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1229/BANG/2024[2018-19]Status: DisposedITAT Bangalore15 Oct 2024AY 2018-19

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…the service provider in respect of services rendered then, it would be said that technical knowledge is made available. ..................... 22. Reliance is also placed on the judgment of Delhi High Court in the case of DIT v. Guy Carpenter & Co. Ltd. [2012] 346 ITR 504 (Del.) 23. The Kolkata Tribunal decision in the case of On process Technology India (P.) Ltd v DCIT (2018) 96 taxmann.com 428 (Kolkata-Trib.) is squarely applicable to the facts of the present case. In the aforesaid case, the Tribunal rendered decision in the context of India-USA DTAA. The Tribunal held that the act of securing orders and solici…

Deputy Commissioner of Income Tax, Circle - 1(1)(1), Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1226/BANG/2024[2017-18]Status: DisposedITAT Bangalore15 Oct 2024AY 2017-18

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…the service provider in respect of services rendered then, it would be said that technical knowledge is made available. ..................... 22. Reliance is also placed on the judgment of Delhi High Court in the case of DIT v. Guy Carpenter & Co. Ltd. [2012] 346 ITR 504 (Del.) 23. The Kolkata Tribunal decision in the case of On process Technology India (P.) Ltd v DCIT (2018) 96 taxmann.com 428 (Kolkata-Trib.) is squarely applicable to the facts of the present case. In the aforesaid case, the Tribunal rendered decision in the context of India-USA DTAA. The Tribunal held that the act of securing orders and solici…

Deputy Commissioner of Income Tax-Circle-1(1)(1), Bangalore., Bengaluru vs. Algonomy Software Private Limited, Bengaluru

In the result, the appeals filed by the Revenue for AY 2016-17 to 2018-

ITA 1196/BANG/2024[2016-17]Status: DisposedITAT Bangalore15 Oct 2024AY 2016-17

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

For Appellant: Shri Narendra Kumar Jain, AdvocateFor Respondent: Shri R.N. Siddappaji, CIT-DR
Section 133ASection 14Section 195Section 37Section 40Section 9(1)(vii)

…the service provider in respect of services rendered then, it would be said that technical knowledge is made available. ..................... 22. Reliance is also placed on the judgment of Delhi High Court in the case of DIT v. Guy Carpenter & Co. Ltd. [2012] 346 ITR 504 (Del.) 23. The Kolkata Tribunal decision in the case of On process Technology India (P.) Ltd v DCIT (2018) 96 taxmann.com 428 (Kolkata-Trib.) is squarely applicable to the facts of the present case. In the aforesaid case, the Tribunal rendered decision in the context of India-USA DTAA. The Tribunal held that the act of securing orders and solici…

Shell Information Technologies International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumba

In the result, the assessee’s appeal is partly allowed

ITA 4711/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhrishell Information V/S. Dcit (International Tax)- Technology International बनाम 4(2)(1), Bv 17Th Floor, Room No. 1708, C/O. Bsr & Co. Llp, Air India Building, 2Nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaics9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी

For Appellant: Shri Madhur AgarwalFor Respondent: Smt. Shaileja Rai
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 234C

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER Shell Information v/s. DCIT (International Tax)- Technology International बनाम 4(2)(1), BV 17th Floor, Room No. 1708, C/o. BSR & CO. LLP, Air India Building, 2nd Floor, Lodha Excelus, Nariman Point, Apollo Mills Compound, Mumbai-400021 N.M. Joshi Marg, Mahalakshmi, Mumbai-400011 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAICS9091A Appellant/अपीलाथी .. Respondent/प्रतिवादी Appellant by : Shri Madhur Agarwal Respondent by : Smt. Shaileja Rai Date of Hearing 10.06.2024 Date of Pro…

Nord Anglia Education Limited, United Kingdom vs. DCIT Intl. Taxation Circle 2(2)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2385/DEL/2023[2020-21]Status: DisposedITAT Delhi07 Aug 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Kanchan Kaushal, AdvFor Respondent: Sh. Vijay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 270A

…e Assessee to PBIL and such services would never partake the character of services that “make available" the knowledge to apply such services independently by PBIL in future. 18. The ld. AR placed reliance on the decision of DIT vs. Guy Carpenter & Co. Ltd. [346 ITR 504] and CIT vs. De Beers India Minerals (P.) Ltd. [2012]' 346 ITR 467 and the orders are as under:  Sandvik Australia Pty. Ltd. (TS-46-ITAT-2013) (Pune ITAT)  Sun Microsystems India (P.) Ltd. (48 taxmann.com 93) (Kar. HC)  Veeda Clinical Research (P.) Ltd (35 taxmann.com 577) (Ahd. ITAT)  Boston Consulting Group (94ITD 31) (Mumbai ITAT)  Bhart…

Blackline Systems, Inc., California, United States vs. ACIT, Circle 1(1)(2), International Taxation, New Delhi, Delhi

In the result, the appeal of the assessee is allowed

ITA 3798/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Nageshwar Rao, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)

…n of technical services shall not suffice for consideration for services to qualify as FIS. 17. In this regard, the reliance is being placed on the judgment of the Hon’ble Jurisdictional Delhi High Court in the case of DIT vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi) where it has been held as under: “We find that the common thread in all these tax treaties is the requirement of 'make available' clause. As learned counsel rightly puts it, its not simply the rendition of a technical service which is sufficient to invoke the taxability of technical services under the make available clause. Additionally,…

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

…n of technical services shall not suffice for consideration for services to qualify as FIS. 17. In this regard, the reliance is being placed on the judgment of the Hon’ble Jurisdictional Delhi High Court in the case of DIT vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi) where it has been held as under: “We find that the common thread in all these tax treaties is the requirement of 'make available' clause. As learned counsel rightly puts it, its not simply the rendition of a technical service which is sufficient to invoke the taxability of technical services under the make available clause. Additionally,…

The Dy.CIT (Int.-Taxa.)-1, Ahmedabad vs. Zydus Lifscience Ltd. (Formerly Known As Cadila Healthcare Ltd.), Ahmedabad

In the result, the appeal of the revenue is hereby dismissed

ITA 36/AHD/2021[2012-13]Status: DisposedITAT Ahmedabad17 May 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

For Appellant: Shri Jigar Patel, A.RFor Respondent: Shri Sudhakar Verma, Sr. D.R
Section 9(1)(vi)Section 9(1)(vii)

…able'. 9. As for the connotations of make available clause in the treaty, this issue is no longer res integra. There are at least two non-jurisdictional High Court decisions, namely Honble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504/207 Taxman 121/20 taxmann.com 807 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 (Kar.) in favour of the assessee, and there is no contrary decision by Honble jurisdictional High Court or by Honble Supreme Court. In De Beers India Minerals (P.) Ltd.'s ca…

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)

…rring basis. With regard to "make available test”, the ld. AR relied on the following judgments: 9 JCDECAUX S.A.  CIT vs. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 (Kar.)  DIT vs. Guy Carpenter & Co. Ltd. [2012] 20 taxmann.com 807/207 Taxman 121/346 ITR 504 (Del)  Sandvik Australia Pty. Ltd. (TS-46-ITAT-2013) (Pune ITAT)  Sun Microsystems India (P.) Ltd. (48 taxmann.com 93) (Karnataka High Court)  Veeda Clinical Research (P.) Ltd (35 taxmann.com 577) (Ahmadabad ITAT)  Boston Consulting Group (94 ITD 31) (Mumbai ITAT)  Bharti AXA General Insurance Co. Ltd (234 CTR 62) (AAR)  Raymond Ltd. vs. DC…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4 (2) (1), Mumbai

ITA 3339/MUM/2023[2020-21]Status: DisposedITAT Mumbai04 Apr 2024AY 2020-21
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Ajay Kumar Sharma
Section 143(3)Section 144C(13)Section 144C(5)Section 153Section 2(24)Section 234ASection 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 3339/MUM/2023 (Assessment Year: 2020-2021) Shell Information Technology International BV, Appellant Vs Respondent C/o B S R & Co. LLP, 2nd Floor, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400011 [PAN: AAICS9091A] Deputy Commissioner of Income Tax, (International Taxation) – 4(2)(1), Mumbai, 17th Floor, Room No. 1708, Air India Building, Nariman Point, Mumbai - 400021 Appearance For the Appellant/Assessee : Shri Madhur Agarwal For the Respo…

Standard Chartered Bank, Mumbai vs. DDIT(It) 2 (1), Mumbai

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

ITA 1683/MUM/2019[2002-03]Status: DisposedITAT Mumbai15 Mar 2024AY 2002-03

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleorder Per S. Rifaur Rahman (Am) 1. These Cross Appeals Are Filled By The Assessee & Revenue Against Different Orders Of Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter In Short "Ld.Cit(A)"] Dated 28.12.2018 For The A.Ys.2002-03 & 2003-04. 2. Since The Issues Raised In All The Appeals Are Identical, Therefore, For The Sake Of Convenience, These Appeals Are Clubbed, Heard & Disposed Off By This Consolidated Order. Revenue Appeals

Section 195Section 28Section 9(1)(v)

…ITA NO.1407 & 2936/MUM/2019 (A.Ys: 2002-03 & 2003-04) Asst. CIT (I.T)- 4(2)(2) Room No. 1624, 16th Floor Air India Building, Nariman Point Mumbai - 400021 (Appellant) V. M/s. Standard Chartered Bank Ltd., Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Respondent) ITA NO.1683 & 2839/MUM/2019 (A.Ys: 2002-03 & 2003-04) M/s. Standard Chartered Bank Ltd., Tax Department Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Appellant) V. Asst. CIT (Intl. Taxation)- 4(2)(2) 17th Fl…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…received from GETDIL is not taxable in India in absence of 'make available' and as to how the phrase Make available' is interpreted under law, the Ld. Sr. Counsel relied CTT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Tra…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

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

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…received from GETDIL is not taxable in India in absence of 'make available' and as to how the phrase Make available' is interpreted under law, the Ld. Sr. Counsel relied CTT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Tra…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…received from GETDIL is not taxable in India in absence of 'make available' and as to how the phrase Make available' is interpreted under law, the Ld. Sr. Counsel relied CTT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Tra…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

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

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…received from GETDIL is not taxable in India in absence of 'make available' and as to how the phrase Make available' is interpreted under law, the Ld. Sr. Counsel relied CTT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Ineys DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.1951/Del/2021 (Del Trib.), NTT Asia Pacific Holdings Pte Ltd vs. ACIT: 196 ITD 591 (Mum Trib.), Raymond Ltd vs DCIT: 86 ITD 791 (Mum Trib.), GE Energy Management Services Incvs ADIT: 193 ITD 485 (Del Trib.), Bombardier Tra…

JCIT, Special Range-1, New Delhi vs. Axis Risk Consulting Services Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2920/DEL/2018[2012-13]Status: DisposedITAT Delhi14 Feb 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Vishal Kalra, AdvFor Respondent: Dr. Anupama Singh, Sr.DR
Section 143(3)Section 144C(3)Section 40Section 40a

…be invoked in the present case since any technical knowledge and skill etc will not remain with the assessee receiving the services after the contract comes to an end. A reference was made to the judgment in the case of DIT vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del) to submit that make available clause must be satisfied. The CIT(A), in the backdrop of arguments raised, found merit in the plea of the assessee and rightly held that staffing services cannot be considered as FTS under India-USA DTAA having regard to the judicial pronouncements in the similar factual matrix as noted in the first appellate o…

Deputy Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Algonomy Software Private Limited (Formerly Known As Manthan Software Services Pvt Ltd), Bangalore

In the result, all the appeals filed by the revenue stands dismissed and the cross objections being C

ITA 946/BANG/2023[2015-16]Status: DisposedITAT Bangalore19 Jan 2024AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Ms. Madhumita Roy

For Respondent: Ms. Neera Malhotra, CIT-DR
Section 143(3)Section 147Section 148Section 40

…the service provider in respect of services rendered then, it would be said that technical knowledge is made available. ..................... 22. Reliance is also placed on the judgment of Delhi High Court in the case of DIT v. Guy Carpenter & Co. Ltd. [2012] 346 ITR 504 (Del.) 23. The Kolkata Tribunal decision in the case of On process Technology India (P.) Ltd v DCIT (2018) 96 taxmann.com 428 (Kolkata-Trib.) is squarely applicable to the facts of the present case. In the aforesaid case, the Tribunal rendered decision in the context of India-USA DTAA. The Tribunal held that the act of securing orders and solicit…