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.

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 89/BANG/2023[2014-15]Status: DisposedITAT Bangalore01 Jun 2023AY 2014-15
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…

Infobip Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int. Tax. 2(1)(1), Delhi

In the result, the appeal of the assessee is allowed

ITA 820/DEL/2022[2017-18]Status: DisposedITAT Delhi26 May 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Ms. Bhavya Bansal, CAFor Respondent: Shri Vizay Vasanta, CIT- DR
Section 143(3)Section 270ASection 92C

…assessee is able to use the technical knowledge by himself in his business:- i) De Beers India Minerals (P) Ltd. vs CIT 208 Taxmann.406 ii) Raymond Ltd. vs CIT 80 TTJ 120 [Mum ITAT] iii) DIT v. Guy Carpenter & Co. Ltd.[2012] 20 taxmann.com 807/207 Taxman 121/346 ITR 504 (Delhi) iv) ADIT Vs. Rolls Royce Industrial Power India Ltd. ITA No. 1599(Del) 2011 v) Aircom International Ltd. (AAR No. 883 of 2012] vi) Intertek Testing Services India (P.) Ltd. In re [2008] 175 Taxman 375/307 ITR 418(AAR) vii) Dy. DIT (International Taxation) v. Scientific Atlanta Inc. [2009] 33 SOT 220 (Mum.) 8. The Ld. DR relied on the o…

Goldman Sachs & Co., Mumbai vs. Dy CIT (International Taxation)-2(3)(2), Mumbai

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

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…1 “17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Goldman Sachs & Co., Mumbai vs. DCIT- 2(3)(2), Mumbai

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

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…1 “17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Goldman Sachs & Co, Mumbai vs. DCIT (It)-2(3)(2), Mumbai

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

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…1 “17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Goldman Sachs & Company, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) 2(3)(2), Mumbai

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

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…1 “17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Tpf Getinsa Eurostudios S.L, Gurgaon vs. ACIT, Circle International Taxation, Gurgaon

In the result, the appeal of the assessee on all the grounds is allowed

ITA 2400/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 2400/Del/2022 : Asstt. Year : 2018-19 Tpf Getinsa Euroestudios S.L., Vs Acit, Unit-305, Suncity Business International Taxation, Tower, Golf Course Road, Gurgaon, Sector-54, Gurgaon-122002 Haryana-122002 (Appellant) (Respondent) Pan No. Aaecg9819Q

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(2)Section 143(3)Section 40

…mentioned above, no withholding of tax is warranted in the instant case. 15. Reliance is placed on the following decisions, where the legal position with respect to the test/condition of ‘make available’ has been settled:  DIT vs. Guy Carpenter & Co. Ltd.: 346 ITR 504 (Del.)  CIT vs. DeBeers India Minerals (P.) Ltd.: 346 ITR 467 (Kar.) 16. Reliance in particular, is placed on the decision of the Hon’ble Mumbai Bench of the tribunal in the case of Buro Happold Limited versus DCIT, ITA no. 1296/Mum./2017 wherein, the Hon'ble Tribunal in view of the India-UK DTAA held that technical design/ drawing/ plans which…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2088/Del/2022, A.Y. 2019-20 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. & Arpit Goyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 17.04.2023 ORDER Per Anubhav Sharma, JM : The assessee h…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…make 33 2087.Del.2022 UK Grid Solution Ltd, United Kingdom available’ and as to how the phrase ‘ Make available’ is interpreted under law, the Ld. Sr. Counsel relied CIT vs De Beers India Minerals (P) Ltd: 346 ITR 467 (Kar), DIT vs Guy Carpenter & Co Ltd: 346 ITR 504 (Del), Autoliv ASP Incvs DCIT (International Taxation): [2022] 194 ITD 253 (Del Trib.), Anand NVH Products Incvs ACIT: ITA No.l951/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…

Sunbeam Auto Ltd., New Delhi vs. DCIT, New Delhi

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

ITA 235/DEL/2017[2013-14]Status: DisposedITAT Delhi06 Apr 2023AY 2013-14

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Addl. CIT, New Delhi vs. M/S. Sunbeam Auto Pvt. Ltd., New Delhi

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

ITA 5127/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Sunbeam Auto Ltd., New Delhi vs. Addl. CIT, New Delhi

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

ITA 4378/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Dble & Ms. Astha Chandraassessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. Cit, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. Cit Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, Pan Aabcs2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. Dcit, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. Pan Aabcs2948F (Appellant) (Respondent)

For Appellant: Ms. Shashi M Kapila, AdvocateFor Respondent: Shri Umesh Takyar, Sr. DR
Section 143(1)Section 143(3)Section 14ASection 264Section 37(1)Section 40Section 43(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’DBLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2011-12 Sunbeam Auto Ltd. Vs. Addl. CIT, S-323, Panchsheel Park, Range-9, New Delhi 110 017 New Delhi. PAN AABCS2948F (Appellant) (Respondent) Assessment Year: 2011-12 Addl. CIT Vs. Sunbeam Auto Ltd. Special Range-8, S-323, Panchsheel Park, Room No. 199A, New Delhi 110 017 C.R. Building, PAN AABCS2948F New Delhi. (Appellant) (Respondent) Assessment Year: 2013-14 Sunbeam Auto Ltd. Vs. DCIT, S-323, Panchsheel Park, Circle-24(2) New Delhi 110 017 New Delhi. PA…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

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

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…ny (US) LLC vs DCIT (108 taxmann.com 203) (Mum.) (Para 18-20) (vi). Outotec Oyj vs. DDIT (76 taxmann.com 33) (Kol.) (Para 8.5-8.8) (vii). CIT vs. De Beers India Minerals Pvt. Ltd. (346 ITR 467) (Kar.) (Para 13 and 14) (viii). CIT vs. Guy Carpenter & Co. Ltd. (346 ITR 504) (Del.) (Para 9-12) 8. Without prejudice to the foregoing and in the alternative, it is submitted that the amount of Rs. 71,42,398 received by the Appellant is on a cost-to-cost basis and hence there is no income element and is therefore not taxable under section 9(1)(vii) of the Act. This is also confirmed by the order passed by CIT(A) in case o…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurugram vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 997/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 995/DEL/2022 [A.Y 2018-19] ITA No. 997/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Vs. The A.C.I.T [Singapore] Pvt Ltd Circle 1(1)(2) Emaar Digital Greens, 9th Floor International Taxation Tower –A, Sector 61, Golf Course New Delhi Extension, Gurgaon, Haryana PAN: AAFCB 552L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of P…

Bio-Rad Laboratories Inc., Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 996/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Dec 2022AY 2019-20

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

Bio-Rad Laboratories (Singapore) Pte Limited, Gurgaon vs. ACIT Int. Taxation, Circle-1(1)(2), Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 995/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 995/DEL/2022 [A.Y 2018-19] ITA No. 997/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Vs. The A.C.I.T [Singapore] Pvt Ltd Circle 1(1)(2) Emaar Digital Greens, 9th Floor International Taxation Tower –A, Sector 61, Golf Course New Delhi Extension, Gurgaon, Haryana PAN: AAFCB 552L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of P…

Bio-Rad Laboratories Inc., Haryana vs. ACIT International Taxation Circle-1(1)(2), Circle-1(1)(2)

In the result, the appeals of the assessee in ITA Nos

ITA 994/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Dec 2022AY 2018-19

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

For Appellant: Shri K.M. Gupta, AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI YOGESH KUMAR, JUDICIAL MEMBER ITA No. 994/DEL/2022 [A.Y 2018-19] ITA No. 996/DEL/2022 [A.Y 2019-20] M/s Bio Rad Laboratories Inc. Vs. The A.C.I.T Emaar Digital Greens, 9th Floor Circle 1(1)(2) Tower –A, Sector 61, Golf Course International Taxation Extension, Gurgaon, Haryana New Delhi PAN: AAFCB 5527 L (Applicant) (Respondent) Assessee By : Shri K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department By : Shri Gangadhar Panda, CIT-DR Date of Hearing : 19.12.2022 Date of Pronouncement…

Edenred Sa, Mumbai vs. ACIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…: ―17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…: ―17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…

Edenred Sa, Mumbai vs. DCIT (It) 2(1)(2), Mumbai

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…: ―17. 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 Hon'ble Delhi High Court in the case of DIT v. Guy Carpenter & Co Ltd. [2012] 346 ITR 504 and Hon'ble Karnataka High Court in the case of CIT v. De Beers India (P.) Ltd. [2012] 346 ITR 467/208 Taxman 406/21 taxmann.com 214 in favour of the assessee, and there is no contrary decision by Hon'ble jurisdictional High Court or by Hon'ble Supreme Court. In De Beers India (P.) Ltd. case (supra), their Lordships posed the question, as to "wha…