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 367,154 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.

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

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

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…

Shell Informaation Technology International Bv, Mumbai vs. Dy Commissioner of Income Tax (International Taxation)-4(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 996/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Nov 2022AY 2018-19
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Shell Information Vs. Deputy Commissioner of Technology International BV Income Tax (International C/o. B S R & Co. LLP Taxation)-4(2)(1) 2nd Floor, Lodha Eecelus 17th Floor, Room No.1708, Apollo Mills Compound Air India Building N. M. Joshi Marg, Nariman Point, Mumbai – Mahalakshmi 400 021 Mumbai PAN/GIR No.AAICS9091A (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Ms. Surabhi Sharma Date of Hearing 07/11/2022 Date of Pronouncement 28/11/2…

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

In the result, appeal of the assessee is partly allowed

ITA 2308/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Nov 2022AY 2019-20
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 234DSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SMT. KAVITHA RAJAGOPAL, JUDICIAL MEMBER M/s. Shell Information Vs. Deputy Commissioner of Technology International BV Income Tax (International C/o. B S R & Co. LLP Taxation)-4(2)(1) 2nd Floor, Lodha Eecelus 17th Floor, Room No.1708, Apollo Mills Compound Air India Building N. M. Joshi Marg, Nariman Point, Mumbai – Mahalakshmi 400 021 Mumbai PAN/GIR No.AAICS9091A (Appellant) .. (Respondent) Assessee by Shri Madhur Agarwal Revenue by Ms. Samogyan Pal, CIT DR Date of Hearing 28/11/2022 Date of Pronouncement…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ntt Asia Pacific Holdings Pte. Ltd.(Formerly Known As Dimension Data Asia Pacific Pte. Ltd., Mumbai vs. ACIT (It)2(1)(2), Mumbai

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

ITA 325/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil MotilalaFor Respondent: Shri Soumendu Kumar Dash
Section 115A(1)(a)Section 139(1)Section 143(3)Section 144CSection 144C(13)Section 194LSection 234ASection 234B

…s: “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…

Ntt Asia Pacific Holdings Pte.Ltd Formerly Known As Dimension Data Asia Pacific Pte. Ltd, Mumbai vs. The Assistant Commissioner of Income Tax(International Tax) 2(1) (2), Mumbai

In the result, appeal by assessee is partly allowed

ITA 1781/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Sept 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1781/मुं/2022 ("न.व. 2019-20) Ntt Asia Pacific Holdings Pte Ltd. (Formerly Known As Dimension Data Asia Pacific Pte. Ltd.) C/O. Dhruva Advisors Llp 1101 & 1102, 11Th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. Pan: Aadcd – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(2), Room No.1612, 16Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sunil Moti Lala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 08/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/09/2022 आदेश/ Order

For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)

…ws: 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 4 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…

Cadila Healthcare Ltd., Ahmedabad vs. DCIT, (Intl.Taxa)-1, Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 711/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Cadila Healthcare Ltd., DCIT (Intl.Taxn.)-1, 8th Floor, Zydus Tower, Ahmedabad Satellite Cross Road, Vs (Respondent) Satellite, Ahmedabad-380015 PAN: AAACC6253G (Appellant) Assessment Year 2013-14 ACIT (Intl.Taxn.)-1, Cadila Healthcare Ahmedabad Ltd., 8th Floor, Zydus (Appellant) Vs Tower, Satellite Cross Road, Satellite, Ahmedabad-380015 PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue…

ACIT, (Int. Taxa)-1, Ahmedabad vs. Cadila Healthcare Ltd., Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 1140/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 250

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 Cadila Healthcare Ltd., DCIT (Intl.Taxn.)-1, 8th Floor, Zydus Tower, Ahmedabad Satellite Cross Road, Vs (Respondent) Satellite, Ahmedabad-380015 PAN: AAACC6253G (Appellant) Assessment Year 2013-14 ACIT (Intl.Taxn.)-1, Cadila Healthcare Ahmedabad Ltd., 8th Floor, Zydus (Appellant) Vs Tower, Satellite Cross Road, Satellite, Ahmedabad-380015 PAN: AAACC6253G (Respondent) Assessee by: Shri Mukesh Patel, A.R. & Shri Jigar Patel, A.R. Revenue…

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

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore 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.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

Michael Page International Pte Ltd., Mumbai vs. Dy CIT (Intl. Taxn.)-3(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 144/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18
Section 143(3)Section 270ASection 9(1)

…ws: 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…

Ntt Asia Pacific Holdings Pte. Ltd., Mumbai vs. The Asstt. CIT (International Taxation)-2(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1212/MUM/2021[AADC4348L]Status: DisposedITAT Mumbai04 Jul 2022
Section 143(3)

…ws: 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 Assessment year: 2017-18 Page 8 of 10 467/208 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 L…

Mwh Uk Ltd, Mumbai vs. DCIT (It) 3(2)(2), Mumbai

ITA 6619/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 May 2022AY 2014-15

Bench: Shri Shamim Yahya, Am & Shri Rahul Chaudhary, Jm Mwh Uk Ltd. Dcit (It)-3(2)(2) India Bulls Finance Centre, Mumbai Tower-3, 28Th Floor, Elphinstone Mills Compound, Vs. Senapati Bapat Marg, Elphinstone (W), Mumbai-400 013

…ervice is able to make use of the technical knowledge, etc. by him in the future. An illustrative list of decisions on the subject are as under:- DCIT V/s. Boston Consulting Group Pte. Ltd (2005) 94 ITD 31 (Mumbai) • DIT v/s. Guy Carpenter and Co. Ltd. (2012) 346 ITR 504; • CIT v/s .De Beers Indla Minerals (P.) Ltd. (20121 346 ITR 457; • Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418; • Sheraton International Inc. V/S. DDIT (2007) 10 SOT 542; • Raymond Limited v/s. DCIT (2003) 86 ITD 791; • ICICI Bank Ltd. v/s. DCIT (2008) 20 SOT 453 • NQA Quality Systems…

M/S. Shell Information Technology International B.V., Mumbai vs. Dy CIT (International Taxation)-4(2)(1), Mumbai

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

ITA 1245/MUM/2021[2017-18]Status: DisposedITAT Mumbai11 May 2022AY 2017-18

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Ms. Surabhi Sharma, CIT–DR
Section 143(3)Section 144C(13)Section 2(24)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1245/Mum./2021 (Assessment Year : 2017–18) M/s. Shell Information Technology International B.V. C/o B S R & Co., LLP 1st Floor, Lodha Excelus ……………. Appellant Apollo Mills Compound N.M. Joshi Marg, Mahalakshmi Mumbai 400 011 PAN – AAICS9091A v/s Dy. Commissioner of Income Tax (International Taxation) ……………. Respondent Circle–4(2), Mumbai Assessee by : Shri Madhur Agarwal Revenue by : Ms. Surabhi Sharma, CIT–DR Date of Hearing – 06.04.2022 Date of Order – 11/0…