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.

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 945/BANG/2023[2014-15]Status: DisposedITAT Bangalore19 Jan 2024AY 2014-15

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…

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 944/BANG/2023[2013-14]Status: DisposedITAT Bangalore19 Jan 2024AY 2013-14

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…

DCIT Circle-24(2), New Delhi vs. Sunbeam Auto Pvt Ltd., New Delhi

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

ITA 673/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasada.Yr. : 2012-13 Sunbeam Lightweighting Vs. Dcit, Circle 24(2), Solutions Pvt. Ltd. New Delhi – 110002 (Formerly: Sunbeam Auto Pvt. Ltd), 38/6, K.M. Stone, Delhi-Jaipur Highway, Narsingpur, Gurgaon-122001 (Pan: Aafcn8583K) (Appellant) (Respondent) & Ay 2012-13 Dcit, Circle 24(2), Sunbeam Auto Pvt. Ltd, Room No. 328, Cr Building, Vs. S-323, Panchsheel Park, Ip Estate, New Delhi – 110 017 New Delhi – 2 (Pan: Aaabcs2948F) (Respondent) (Appellant) Assessee By : Ms. Sashi Kapila, Adv., Sh. Sushil Kumar, Adv. & Sh. Parvesh Kumar, Adv. Department By : Sh. Anuj Garg, Sr. Dr. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 27.12.2023 Order Per Shamim Yahya, Am : The Assessee As Well As Revenue Has Filed The Cross Appeals Against The Order Of The Ld. Cit(A)-8, New Delhi Relating To Assessment Year 2012-13 On The Following Grounds:-

For Appellant: Ms. Sashi Kapila, Adv., Sh. SushilFor Respondent: Sh. Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 264Section 40Section 43(1)Section 43(6)

…Mckinsay and Co. Vs. ADIT 284 ITR (AT) 227. 11.5 The Ld. AR further submitted that the Hon’ble Delhi High Court has also considered the scope of the expression ‘make available’ in Article 13(4)(c) of the DTAA with UK in DIT v. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi). The Ld. AR also placed reliance on the decision of Hon’ble Madras High Court in CIT vs. Orient Express (2015) 56 Taxmann. Com 331(Mad) and DCIT vs. McFills Enterprise (P) Ltd. (2019) 101 taxmann.Com 212 (Ahmedabad-Trib) 11.6 According to the Ld. AR services rendered outside India are not taxable under the India-USA DTAA. He pointed out t…

Sunbeam Lightweighting Solutions Pvt Ltd (Formely Sunbeam Auto Pvt Ltd), Gurgaon vs. DCIT Circle-24(2), New Delhi

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

ITA 115/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasada.Yr. : 2012-13 Sunbeam Lightweighting Vs. Dcit, Circle 24(2), Solutions Pvt. Ltd. New Delhi – 110002 (Formerly: Sunbeam Auto Pvt. Ltd), 38/6, K.M. Stone, Delhi-Jaipur Highway, Narsingpur, Gurgaon-122001 (Pan: Aafcn8583K) (Appellant) (Respondent) & Ay 2012-13 Dcit, Circle 24(2), Sunbeam Auto Pvt. Ltd, Room No. 328, Cr Building, Vs. S-323, Panchsheel Park, Ip Estate, New Delhi – 110 017 New Delhi – 2 (Pan: Aaabcs2948F) (Respondent) (Appellant) Assessee By : Ms. Sashi Kapila, Adv., Sh. Sushil Kumar, Adv. & Sh. Parvesh Kumar, Adv. Department By : Sh. Anuj Garg, Sr. Dr. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 27.12.2023 Order Per Shamim Yahya, Am : The Assessee As Well As Revenue Has Filed The Cross Appeals Against The Order Of The Ld. Cit(A)-8, New Delhi Relating To Assessment Year 2012-13 On The Following Grounds:-

For Appellant: Ms. Sashi Kapila, Adv., Sh. SushilFor Respondent: Sh. Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 264Section 40Section 43(1)Section 43(6)

…Mckinsay and Co. Vs. ADIT 284 ITR (AT) 227. 11.5 The Ld. AR further submitted that the Hon’ble Delhi High Court has also considered the scope of the expression ‘make available’ in Article 13(4)(c) of the DTAA with UK in DIT v. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi). The Ld. AR also placed reliance on the decision of Hon’ble Madras High Court in CIT vs. Orient Express (2015) 56 Taxmann. Com 331(Mad) and DCIT vs. McFills Enterprise (P) Ltd. (2019) 101 taxmann.Com 212 (Ahmedabad-Trib) 11.6 According to the Ld. AR services rendered outside India are not taxable under the India-USA DTAA. He pointed out t…

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

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ..... Appellant Vs. DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent & DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ...... Appellant Vs. Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ...... Respondent Page 1…

Sunbeam Lightweighting Solutions Pvt Ltd (Formely Sunbeam Auto Pvt Ltd), Gurgaon vs. DCIT Circle-24(2), New Delhi

ITA 117/DEL/2020[2015-16]Status: DisposedITAT Delhi11 Oct 2023AY 2015-16

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(3)Section 195Section 234Section 234ASection 40Section 9Section 9(1)(vii)Section 9(2)

…Mckinsay and Co. Vs. ADIT 284 ITR (AT) 227. 11.5 The Ld. AR further submitted that the Hon’ble Delhi High Court has also considered the scope of the expression ‘make available’ in Article 13(4)(c) of the DTAA with UK in DIT v. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi). The Ld. AR also placed reliance on the decision of Hon’ble Madras High Court in CIT vs. Orient Express (2015) 56 Taxmann. Com 331(Mad) and DCIT vs. McFills Enterprise (P) Ltd. (2019) 101 taxmann.Com 212 (Ahmedabad-Trib) 11.6 According to the Ld. AR services rendered outside India are not taxable under the India-USA DTAA. He pointed out t…

Sunbeam Lightweighting Solutions Pvt Ltd (Formely Sunbeam Auto Pvt Ltd), Gurgaon vs. DCIT Circle-24(2), New Delhi

ITA 116/DEL/2020[2014-15]Status: DisposedITAT Delhi11 Oct 2023AY 2014-15

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(3)Section 195Section 234Section 234ASection 40Section 9Section 9(1)(vii)Section 9(2)

…Mckinsay and Co. Vs. ADIT 284 ITR (AT) 227. 11.5 The Ld. AR further submitted that the Hon’ble Delhi High Court has also considered the scope of the expression ‘make available’ in Article 13(4)(c) of the DTAA with UK in DIT v. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi). The Ld. AR also placed reliance on the decision of Hon’ble Madras High Court in CIT vs. Orient Express (2015) 56 Taxmann. Com 331(Mad) and DCIT vs. McFills Enterprise (P) Ltd. (2019) 101 taxmann.Com 212 (Ahmedabad-Trib) 11.6 According to the Ld. AR services rendered outside India are not taxable under the India-USA DTAA. He pointed out t…

Joint Commissioner of Income Tax (OSD) (It)-3(2)(1), Mumbai vs. M/S Mckinsey & Company Singapore Pte Limited, Mumbai

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR
Section 144CSection 250Section 92C

…e regarded as FIS/FTS. For this, the appellant has relied upon various decisions in the case of CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467). (Karnataka HC), US Technology Resources (Pvt) Ltd. (ITA No. 3B/Coch/2014) (Kerala HC), DIT v Guy Carpenter (346 ITR 504) (Delhi HC), Sun Microsystems India Pvt Ltd. (363 ITR 63) (Karnataka HC), Raymond Ltd vs DCIT (Mumbai ITAT) (86 ITD 791), Mark & Spencer Reliance India Pvt. Ltd.(38 taxmann 190) (Mumbai ITAT), Foseco International v ADCIT (68 SOT 127) (Mumbai ITAT), Bharat Petroleum Corp Ltd vs. Jt. DIT(14 SOT 307) (Mumbai ITAT), ITO v Skill Infrastructure Ltd (6…

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9484/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ntion, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service/technology. Therefore, unless the technology is made available t…

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9483/DEL/2019[ 2010-11]Status: DisposedITAT Delhi06 Sept 2023

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ntion, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service/technology. Therefore, unless the technology is made available t…

M/S Aluminium Pechiney, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 3410/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

…ntion, he relied upon the following decisions: i. CIT Vs. De Beers India Minerals Ltd. (2012) 346 ITR 467 (Kar.) ii. Raymond Vs. Dy.CIT (2003) 86 ITD 791 (Mumbai) iii. DCIT Vs. ITC Ltd. (2002) 82 ITD 239 (ITAT-Kol) iv. DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del.) v. Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418 AAR vi. Steria (India) Ltd. Vs. CIT (2016) 72 taxmann.com 1 (Del) 12. He submitted, Article 12(4)(b) presupposes an ‘application of technology’ (commercial use) as an owner, not for the limited use of a service/technology. Therefore, unless the technology is made available t…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…lable. 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 cas…

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

…lable. 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 cas…

Kraft Heinz Foods Company, Mumbai vs. DCIT (It) 2(2)(2), Mumbai

In the result, both the appeals of the assessee for A

ITA 2017/MUM/2017[2013-14]Status: DisposedITAT Mumbai01 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Manthan Shah, ARFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 271(1)Section 271(1)(c)Section 9(1)(v)Section 9(1)(vii)

…t of meaning of make Kraft Heinz Foods company; A.Y. 2013-14 available under DTAA and certain support services which do not satisfy make available clause under DTAA. The first case law of the Hon‟ble Jurisdictional High Court is Guy Carpenter and Company Ltd. 346 ITR 504. After going through the decision in this particular case, the issue was whether the nature of reinsurance brokerage, commission which was paid by insurance companies operating in India to the assessee was assessable as fees for technical services within the meaning of Section 9(1)(vii) of the said Act read with Article 13 of the India United Kin…

Amazon Web Services, Inc., Usa vs. ACIT Circle International Tax 1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 523/DEL/2023[2016-17]Status: FixedITAT Delhi01 Aug 2023AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…l knowledge, skill, process etc. used by the assessee in providing cloud computing services, by itself in its business or for its own benefit, without recourse to the assessee in future. 19.2 Citing the decisions in the case of DIT vs Guy Carpenter & Co Ltd. 346 ITR 504 (Del); CIT vs De Beers India Minerals (P) Ltd. 346 ITR 467 (Kar); NQA Quality Systems…

Amazon Web Services, Inc., Usa vs. ACIT, Circle-1(1)(1), New Delhi

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

ITA 522/DEL/2023[2014-15]Status: FixedITAT Delhi01 Aug 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Porus Kaka, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 144CSection 147Section 151Section 201Section 9(1)(vi)

…l knowledge, skill, process etc. used by the assessee in providing cloud computing services, by itself in its business or for its own benefit, without recourse to the assessee in future. 19.2 Citing the decisions in the case of DIT vs Guy Carpenter & Co Ltd. 346 ITR 504 (Del); CIT vs De Beers India Minerals (P) Ltd. 346 ITR 467 (Kar); NQA Quality Systems…

Kraft Heinz Foods Company( Earlier Known As H.J.Heinz Company), Mumbai vs. DDIT(It)-2(2)(2), Mumbai

In the result, both the appeals of the assessee for A

ITA 2694/MUM/2016[2012-13]Status: FixedITAT Delhi01 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Manthan Shah, ARFor Respondent: Ms. Surabhi Sharma, CIT DR
Section 143Section 143(3)Section 144CSection 144C(13)Section 271(1)Section 271(1)(c)Section 9(1)(v)Section 9(1)(vii)

…t of meaning of make Kraft Heinz Foods company; A.Y. 2013-14 available under DTAA and certain support services which do not satisfy make available clause under DTAA. The first case law of the Hon‟ble Jurisdictional High Court is Guy Carpenter and Company Ltd. 346 ITR 504. After going through the decision in this particular case, the issue was whether the nature of reinsurance brokerage, commission which was paid by insurance companies operating in India to the assessee was assessable as fees for technical services within the meaning of Section 9(1)(vii) of the said Act read with Article 13 of the India United Kin…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…w-how, or process or consist of the development and transfer of any technical plan or technical design. 43. The Hon'ble Karnataka High Court in the case of De Beers India Pvt Ltd 346 ITR 467 and the Hon'ble Delhi High Court in the case of Guy Carpenter & Co. 346 ITR 504 have held that mere rendition of services does not fall within the term ‘make available” unless the recipient of services is enabled and empowered to make use of technical knowledge by itself in its business or for its own benefit without recourse to original service provider in future. 44. The co-ordinate bench in the case of Atos Information T…

Financiere Cvt (Now Ge Energy Power Conversion Group), Gurgaon vs. ACIT, Circle (1)(3)(1), International Taxation, New Delhi

In the result, appeal is allowed

ITA 7736/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Jun 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17 Financiere Cvt (Now Ge Energy Versus Acit, Circle 1(3)(1), Power Conversion Group), 6Th International Taxation, Floor, Building 7A, Dlf Cyber New Delhi. City, Phase-3, Gurgaon. Pan: Aabcf6233C) (Appellant) (Respondent)

For Appellant: Sh. Ravi Sharma, Advoate &For Respondent: Sh. S.N. Pandey, Sr. DR

…independently in future. Thus, he submitted, the amount received does not qualify as FTS under Article 13(4) of India-UK DTAA. In support of such contention, learned counsel relied upon the following decisions : (i). DIT v. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi) (ii). Dee Beers India Minerals (P) Ltd. (2012), 346 ITR 467 (Kar.) (iii). Steria (India) Ltd. v. CIT (2016) 386 ITR 30 (Del). (iv). Measurement Technology Ltd. United Kingdom (2015) 376 ITR 461(AAR) 7 (v). Invensys Systems Inv. Vs. DCIT (2009) 317 ITR 438 (AAR) (vi). DCIT vs. Boston Consulting Group (2005) 94 ITD-31. (vii). DCIT v. Sun P…

Charles River Laboratories Inc., United States vs. Assistant Commissioner of Income Tax, International Taxation, Circle-2(1), Bangalore

In the result, all the three appeals filed by the assessee stands allowed

ITA 90/BANG/2023[2017-18]Status: DisposedITAT Bangalore01 Jun 2023AY 2017-18
For Appellant: Shri Chavali Narayan, CA
Section 143(3)Section 144CSection 147Section 234ASection 234BSection 271(1)(c)Section 271F

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(IT)A Nos. 88 to 90/Bang/2023 Assessment Years : 2013-14, 2014-15 & 2017-18 M/s. Charles River The Assistant Laboratories Inc., Commissioner of 251, Ballardvale Street, Income Tax, Wilmington, International Massachusetts 01887, Taxation, United States. Vs. Circle – 2(1), PAN: AAGCC2596Q Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Chavali Narayan, CA : Shri Sankar Ganesh K, Addl. Revenue by CIT (DR) Date of Hearing : 16-05-2023 Date of Pronouncement : 01-06-2023…