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.

On Process Technology India Pvt. Ltd., Kolkata vs. DCIT, Cir-2(2), Kolkata

In the result, the appeal of assessee is allowed and that of the revenue is dismissed

ITA 1047/KOL/2016[2012-2013]Status: DisposedITAT Kolkata24 May 2018AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri A. T. Varkey, Jm]

Section 195Section 40Section 9(1)(i)Section 9(1)(vii)

…2/Coch/2013 dated 27.09.2013 and Foster Wheeler France SA (supra) was clearly untenable and erroneous. 18. On the other hand, reliance placed by the Ld. AR on the decision of the Hon’ble Delhi high Court in the case of DIT Vs. Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Del) and Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Minerals Pvt. Ltd. (2012) 346 ITR 467 (Kar) appear more appropriate on the facts of the case. We also note that the Coordinate bench of this Tribunal at Kolkata in the case of ADIT Vs. Timken Co. in ITA Nos. 387 & 398/Kol/2010 dated 29.11.2017 considered the said Article…

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

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

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

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 468/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 467/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

ITA 364/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2008-09
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1), Ahmedabad

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

ITA 363/AHD/2014[2007-08]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2007-08
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

The DCIT, Circle-4, Ahmedabad vs. Gujarat Gas Trading Co. Ltd., Ahmedabad

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

ITA 2394/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

Gujarat Gas Tradiang Co.Ltd., Ahmedabad vs. The ACIT, Circle-4, Ahmedabad

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

ITA 2371/AHD/2013[2009-10]Status: DisposedITAT Ahmedabad21 Sept 2017AY 2009-10
For Appellant: Gujarat Gas Trading Co Ltd
Section 143(3)Section 14A

…ticle dealing with fees for technical services. As for the connotations of make available clause in the treaty, 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 and Honble Karnataka High Court in the case of CIT v. De Beers India Minerals (P.) Ltd. [2012] 346 ITR 467 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 case (supra), Their Lordships posed the question, as to "what is meaning of m…

Rohda Specialtiy Chemicals India Ltd, Mumbai vs. Addl CIT Cir 6(1), Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 830/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…ssessee placed reliance on following decisions. 1. Dy CIT v ITC Ltd.(82 1TD 239) (Kol). 2. Mckinsey & Co.,Inc.(Phillippines) v Asstt.Dirèctor of IT(284 ITR 227)(Mum) (AT) 3. Motoroloa Inc. v Dy.CIT(2005)(96 TTJ 1)(Del)(SB). 4. DIT vs Guy Carpenter & Co. Ltd (346 ITR 504) 5. CIT vs De Beers India Minerals Pvt. Ltd (21 Taxmen.com 214) 6. Bharat Petroleum Corpn Ltd. Vs Joint Director of Income Tax (14 S0T 307) Thus assessee pleads that the services rendered by RAP of IT, Admn and Security support services cannot be covered within the ambit of Fees for technical services under Article 12 of the Indo-Singapore DTAA…

DCIT 7(2), Mumbai vs. Albright & Wilson Chemicals India Ltd, Mumbai

Appeal stands dismissed for want of substantial question of law

ITA 622/MUM/2014[2009-10]Status: DisposedITAT Mumbai24 Apr 2017AY 2009-10

Bench: Shri Shamim Yahya & Shri C.N. Prasadita No. 830/Mum/2014 : (A.Y : 2009-10) M/S Rhodia Specialty Chemicals Vs. Addl. Cit – Circle 6(1) India Ltd. (Formerly Known As Room No.511, Aayakar Bhawan M/S Albright & Wilson Chemicals Mk Road India Ltd.), Phoenix House, A Wing New Marine Lines 4Th Floor, 462 Senapati Bapat Marg Mumbai – 400 020 Lower Parel (West) Mumbai – 400 013 Pan : Aaaca3841L Ita No. 622/Mum/2014 : (A.Y : 2009-10) Dcit -7(2) Vs. M/S Rhodia Specialty Chemicals Room No.624, Mk Road India Ltd. (Formerly Known As Mumbai – 400 020 M/S Albright & Wilson Chemicals India Ltd.), Phoenix House, A Wing 4Th Floor, 462 Senapati Bapat Marg Lower Parel (West) Mumbai – 400 013 (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent)

For Appellant: Shri Manish V ShahFor Respondent: Shri Rajguru M
Section 143(3)

…ssessee placed reliance on following decisions. 1. Dy CIT v ITC Ltd.(82 1TD 239) (Kol). 2. Mckinsey & Co.,Inc.(Phillippines) v Asstt.Dirèctor of IT(284 ITR 227)(Mum) (AT) 3. Motoroloa Inc. v Dy.CIT(2005)(96 TTJ 1)(Del)(SB). 4. DIT vs Guy Carpenter & Co. Ltd (346 ITR 504) 5. CIT vs De Beers India Minerals Pvt. Ltd (21 Taxmen.com 214) 6. Bharat Petroleum Corpn Ltd. Vs Joint Director of Income Tax (14 S0T 307) Thus assessee pleads that the services rendered by RAP of IT, Admn and Security support services cannot be covered within the ambit of Fees for technical services under Article 12 of the Indo-Singapore DTAA…

ACIT Cir 6(1), Mumbai vs. Aarti Drugs Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 5557/MUM/2013[2005-06]Status: DisposedITAT Mumbai28 Feb 2017AY 2005-06

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm Acit – 6(1), Mumbai Vs. M/S. Aarti Drugs Limited Plot No.109, D 3Rd Floor, Mahendra Industrial Estate, Sion (E), Mumbai – 400 022 Pan/Gir No. Aaaca4410D Appellant) .. Respondent)

Section 143(3)Section 32Section 40

…dered do not make available any technical knowledge, experience, skill, know how or processes to the Appellant then the same are not 'fees for technical services'.  CIT vs. De Beers India Minerals Pvt Ltd 346 ITR 467 (Kar HC)  DIT vs. Guy Carpenter & Co Ltd 346 ITR 504 (Del HC)  Mckinsey & Co., Inc. (Phillippines) & Ors. 99 ITD 549 (Mum ITAT)  Raymond Limited Vs. Deputy CIT 80 TT J 120 (Mum ITAT)  National Organic Chemical Industries Ltd. 96 TT J 765 (Mum ITAT)  Intertek Testing Services India (P) Ltd., In Re 307 ITR 448 (AAR) 8 M/s. Aarti Drugs Ltd., 4.8 I agree with the appellant that the payments made b…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…s De Beers India Minerals (P) Ltd. (2012) 346 ITR 467 (Karnataka HC) Raymond Ltd. (2003) 86 ITD 791 (Mumbai ITAT) - Intertek Testing Services India (2008) 307 ITR 418 (AAR) C.E.S.C Ltd vs. DCIT (2003) 275 ITR 15 (Kolkata IT AT) Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi HC) Andaman Sea Food (P.) Ltd. (2012) 18 ITR(T) 509 (Kolkata ITAT) - Income-tax Officer, Ward 12 (2), Kolkata v . Right Florists (P.) Ltd. (20]3) 25 ITR(T) 639 (Kolkata ITA T) B4U International Holdings Ltd. (2012) 18 ITR(T) 62 (Mumbai JT AT) Ernst and Young (P) Ltd. in re (2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. vs. DCJT (2009)…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…le’. 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 Honble Delhi High Court in the case of DIT Vs Guy Carpenter & Co Ltd ([(2012) 346 ITR 504 (Del)] and Honble Karnataka High Court in the case of CIT Vs De Beers India Pvt Ltd [(2012) 346 ITR 467 (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 case (supra), Their Lordships posed the question, as to “what is meaning of make available”, to them…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…le’. 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 Honble Delhi High Court in the case of DIT Vs Guy Carpenter & Co Ltd ([(2012) 346 ITR 504 (Del)] and Honble Karnataka High Court in the case of CIT Vs De Beers India Pvt Ltd [(2012) 346 ITR 467 (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 case (supra), Their Lordships posed the question, as to “what is meaning of make available”, to them…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…le’. 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 Honble Delhi High Court in the case of DIT Vs Guy Carpenter & Co Ltd ([(2012) 346 ITR 504 (Del)] and Honble Karnataka High Court in the case of CIT Vs De Beers India Pvt Ltd [(2012) 346 ITR 467 (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 case (supra), Their Lordships posed the question, as to “what is meaning of make available”, to them…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…le’. 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 Honble Delhi High Court in the case of DIT Vs Guy Carpenter & Co Ltd ([(2012) 346 ITR 504 (Del)] and Honble Karnataka High Court in the case of CIT Vs De Beers India Pvt Ltd [(2012) 346 ITR 467 (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 case (supra), Their Lordships posed the question, as to “what is meaning of make available”, to them…

Netapp B.V., New Delhi vs. DDIT, New Delhi

In the result appeal of the assessee is partly allowed with above direction

ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)

For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation
Section 234ASection 234BSection 271(1)(c)Section 44D

…ercial or scientific experience to Indian customers, in terms of Article 12 of the Tax Treaty read with notification No. S.O., 693E dated August 30, 1999 .he further placed reliance on the decision of the Hon‘ble Delhi HC in the case of DIT vs. Guy Carpenter (346 ITR 504) and DIT v. Sheraton International Inc. (221 CTR 752) . In view of this he submitted that these incomes are not chargeable to tax in India in terms of the double taxation avoidance agreement. 52. We have carefully considered the rival contentions. The company provides installation, integration and training assistance to the Indian customer in rel…

ITO, New Delhi vs. M/S. Modi Apollo International Group Pvt. Ltd., New Delhi

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

ITA 223/DEL/2011[2007-08]Status: DisposedITAT Delhi30 Nov 2016AY 2007-08

Bench: : Shri L.P. Sahu & Smt. Beena Pillai

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Shri Rajesh Kumar, Sr. DR
Section 143(1)Section 195Section 35ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’ NEW DELHI BEFORE : SHRI L.P. SAHU, ACCOUNTANT MEMBER & SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No. 223/Del./2011 & 5396/Del./2013 Asstt. Years : 2007-08 & 2009-10 Income-tax Officer, vs. Modi Apollo International Group Pvt. Ltd., Ward 5(4), New Delhi 24A, Ring Road, Lajpat Nagar, New Delhi. (PAN : AACCM 9568 J) ITA No. 294/Del./2011 Asstt. Year : 2007-08 Modi Apollo International Group Pvt. Ltd., vs. Income-tax Officer, 24A, Ring Road, Lajpat Nagar, New Delhi. Ward 5(4), New Delhi (Appellant) (Respondent) Revenue by : Shri Rajesh Kumar, Sr. DR Assessee b…

M/S the Nilgiri Dairy Farm Pvt. Ltd., Bangalore vs. ITO, Bangalore

In the result, the appeals of the assessee are dismissed

ITA 11/BANG/2015[2007-08]Status: DisposedITAT Bangalore12 Aug 2016AY 2007-08

Bench: Shri Sunil Kumar Yadav & Shri Abraham P. George

For Appellant: Shri V. Srinivasan, CAFor Respondent: Dr. P.K. Srihari, Addl. CIT(DR)
Section 195Section 201Section 9

…t, etc. 13. During the course of hearing, our attention was invited to the following judicial pronouncements:- IT(IT)A Nos.11 to 13/Bang/2015 Page 15 of 21 i) CIT v. De Beers India Minerals P. Ltd., 346 ITR 467 (Karn) ii) DIT v. Guy Carpenter and Co. Ltd., 346 ITR 504 (Delhi) iii) DCIT v. Boston Consulting Group P. Ltd., 280 ITR (AT) 1 (Mumbai) iv) DCIT v. Anadaman Sea Food Pvt. Ltd., ITA No.1412/Kol/2011 dated 19.6.2012. v) ACIT v. Viceroy Hotels Ltd., ITA No.401/Hyd/2007 & Ors. dated 27.05.2011. 14. In all these judgments, we find that emphasis was made on an issue as to whether technical know-how was made a…