DIT v. Lufthansa Cargo India

375 ITR 85High Court2015#5241 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also reported as

60 Taxmann.com 187

Sections most often in play

Section 147Section 148Section 195Section 9(1)(vii)Section 12(4)(b)Section 144CSection 201Section 201(1A)

Issues it is cited on

section 9(1)(vii)(b)section 9(l)(vii)section 5(2)(b)make available clauseservice pefees for included servicessection 195(1)management feessection 9(1)(vii)fees for technical servicessection 40(a)(i)section 195

Judgments citing DIT v. Lufthansa Cargo India

INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD-1(2), BENGLAURU, BENGALURU vs. UNITEDLEX INDIA PVT. LTD. (EARLIER KNOWN AS I-RUNWAY INDIA PRIVATE LIMITED), BENGALURU

In the result, appeal of the revenue is dismissed

ITA 1243/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 Apr 2025AY 2015-16

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year :2015-16

For Appellant: Smt. Manasa Ananthan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 143(3)Section 195Section 201Section 201(1)Section 250Section 40Section 9(1)(vii)

…ITA No.1243/Bang/2024 Unitedlex India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year :2015-16 ITO Unitedlex India Pvt. Ltd. International Taxation (Earlier known as I-Runway India Ward-1(2) Pvt. Ltd.) Bangalore 1st Floor, AMR Tech Park 1 Annexe, No.23 & 24 Vs. Hongasandra, Husur Road Bangalore 560 068 Karnataka PAN NO :AABCI5613D APPELLANT RESPONDENT Assessee by : Smt. Manasa Ananthan, A.R. Revenue by : Ms. Neha Sahay, D.R. Date of Hearing : 07.01.2025 Date of Pronouncement…

SAME DEUTZ FAHR ITALIA SPA,ITALY vs. ASSISTANT COMMISSIONER, CHENNAI

In the result the appeal of the assessee is allowed

ITA 937/CHNY/2024[AY 2016-17]Status: DisposedITAT Chennai30 Jan 2025

Bench: Shri Aby T Varkey, Hon’Ble & Shri S.R.Raghunatha, Hon’Ble

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Ms. R. Anita, Addl. CIT
Section 147Section 148Section 250o

…आयकर अपीलीय अिधकरण,‘सी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी एबी टी वक", "याियक सद"य एवं "ी एस. आर.रघुनाथा, लेखा सद"य के सम" BEFORE SHRI ABY T VARKEY, HON’BLE JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 937/Chny/2024 िनधा"रण वष" / Assessment Year: 2016-17 M/s. Same SeutzFahr Italia SPA, Assistant Commissioner of No. 15, Viale Francesco Cassani v. Income Tax, 15,Italy. International Taxation Circle [72M SIPCOT Industrial Complex, 2(2), Ranipet, Vellore-632 403] Chennai. [PAN: AAKCS-1896-D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपील…

M/S. STEER AMERICA INC.,,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2), BENGALURU

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. STEER AMERICA INC., ,UNITED STATES vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION CIRCLE -1(2) , BENGALURU

In the result, both the appeals of the assessee are partly allowed

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

TUMKUR MINERALS PVT. LTD,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO

In the result, appeal of the assessee is allowed

ITA 401/PAN/2018[2011-12]Status: DisposedITAT Panaji20 Sept 2023AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhury(Through Virtual Hearing)

For Appellant: Shri P.J. Pardiwalla, AdvFor Respondent: Smt. Ashwini Hosmani, Sr.DR
Section 195Section 40Section 5Section 9(1)(vii)

…at payer was situated outside India and, therefore, the source of payment is located outside India. The ld. Sr. Counsel also relied on the decision of Hon'ble Delhi High Court in the 3 M/s. Tumkur Minerals Pvt. Ltd. case of DIT v. Lufthansa Cargo India [2015] 375 ITR 85 (Del.), wherein it has been held as under:- “The assessee acquired four old aircrafts from a non-resident company outside India and wet-leased them to a foreign company. “Wet- leasing” means the leasing of an aircraft along with the crew in flying condition to a charterer for a specified period. As the assessee was obliged to keep the aircraft in…

SULZER PUMPS INDIA P. LTD.,NAVI MUMBAI vs. ADDL./JT/DY/ ASSTT/ ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is partly allowed as indicated above

ITA 810/MUM/2021[2016-17]Status: DisposedITAT Mumbai12 May 2023AY 2016-17

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Sulzer Pumps India Pvt Ltd V. Addl./Joint/Dy./Acit/Ito Plot No. 9, Midc, Digha National E-Assessment Centre Delhi Thane-Belapur Road, Navi Mumbai- 400708 Pan: Aaack2238F (Appellant) (Respondent) M/S. Sulzer Pumps India Pvt Ltd V. National Faceless Assessment Centre Delhi Plot No. 9, Midc, Digha Thane-Belapur Road Navi Mumbai- 400708 Pan: Aaack2238F (Appellant) (Respondent)

Section 144C(5)Section 37(1)Section 40

…t. He submitted that the Hon'ble Gujarat High Court in case of Motive India InfoTech Pvt. Ltd. [2018] 409 ITR 178 (Guj) squarely covers the issue in favour of the assessee. He further relied on the decision of DCIT vs. Lufthansa Cargo Hon'ble Delhi High Court 375 ITR 85. He otherwise submitted that warranty charges are not liable to tax with respect to Associated Enterprises in Switzerland, Spain and Singapore in view of make available clause. He submitted that the warranty charges does not satisfy that condition and therefore, in any case, the warranty charges paid to Associated Enterprises who are residents of…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1982/BANG/2018[2012-13]Status: DisposedITAT Bangalore12 Jan 2023AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1981/BANG/2018[2010-11]Status: DisposedITAT Bangalore12 Jan 2023AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

M/S HARMAN CONNECTED SERVICES CORPORATION INDIA PRIVATE LIMITED ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX RANGE-12 , BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 1980/BANG/2018[2009-10]Status: DisposedITAT Bangalore12 Jan 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1980 To 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13

For Appellant: Shri T. Suryanarayana, Sr. A.RFor Respondent: Shri Sreenivas T. Bidari, D.R
Section 143(3)

…ITA Nos.1980 to 1982/Bang/2018 M/s. Harman Connected Services Corporation India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.1980 to 1982/Bang/2018 Assessment Years: 2009-10, 2010-11 & 2012-13 M/s. Harman Connected Services Corporation India Pvt. Ltd. (formerly known as Symphony Teleca Addl. CIT Corporation India Private Ltd.) Range-12 No.3 & 3A, EOIZ Industrial Area (currently with ACIT Survey No.85 & 86, Sadarmangala Vs. Circle-3(1)(2)) Village Bangalore Krishnarajapuram Hobli B…

SULZER PUMPS INDIA PVT LTD.,MUMBAI vs. DY CIT CIRCLE-15 (3)(2), MUMBAI

Accordingly, appeal of assessee is partly allowed

ITA 7318/MUM/2019[2015-16]Status: DisposedITAT Mumbai16 Sept 2022AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm The Dy. Commissioner Of Sulzer Pumps India Pvt Ltd. Income Tax, Circle 15(3)(2), Plot No.9, Midc, Digha, Room No. 451, Aayakar Thane- Belapur Road, Navi Vs. Bhavan, Maharshi Karve Mumbai-400 708 Road, Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaack2238F Assessee By : Shri V. Shridharan & Ms. Manasi C, Ar Revenue By : Shri C T Mathew, Dr Date Of Hearing: 17.06.2022 Date Of Pronouncement : 16.09.2022

For Appellant: Shri V. Shridharan &For Respondent: Shri C T Mathew, DR
Section 143(3)Section 9(1)(vii)Section 92C

…t. He submitted that the Hon'ble Gujarat High Court in case of Motive India InfoTech Pvt. Ltd. [2018] 409 ITR 178 (Guj) squarely covers the issue in favour of the assessee. He further relied on the decision of DCIT vs. Lufthansa Cargo Hon'ble Delhi High Court 375 ITR 85. He otherwise submitted that warranty charges are not liable to tax with respect to Associated Enterprises in Switzerland, Spain and Singapore in view of make available clause. He submitted that the warranty charges does not satisfy that condition and therefore, in any case, the warranty charges paid to Associated Enterprises who are residents of…

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 IRUNWAY INDIA PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, appeal of the assessee is partly allowed

ITA 229/BANG/2019[2015-16]Status: DisposedITAT Bangalore27 Apr 2022AY 2015-16

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2015-16 M/S. Irunway India Private Limited, Dcit, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10Th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. Pan : Aabci 5613 D Appellant Respondent

For Appellant: Shri. T. Suryanarayana, Senior AdvocateFor Respondent: Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 195Section 37Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2015-16 M/s. IRunway India Private Limited, DCIT, Vs. Regus Business Center, Office Circle – 3(1)(1), No.1015, Bengaluru. 10th Floor, Tower-B, Unitech Cyber Park, Sector 39, Gurugram, Gurgaon, Haryana – 122 003. PAN : AABCI 5613 D APPELLANT RESPONDENT Assessee by : Shri. T. Suryanarayana, Senior Advocate Revenue by : Mrs. Susan D. George, CIT(DR)(ITAT), Bengaluru. Date of hearing : 20.04.2022 Date of Pronouncement : 27.04.2022 O R D E R Per N. V. Vasudev…

M/S ORKLA ASIA PACIFIC PTE LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (IT) CIRCLE-2(1), BANGALORE

In the result, the appeal of the assessee stands allowed

ITA 193/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2021AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Orkla Asia Pacific Pte Ltd., The Deputy C/O Mtr Foods Pvt. Ltd., Commissioner Of No. 1, 2Nd & 3Rd Floor, Income Tax (It), 100 Feet Inner Ring Road, Asmnt, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. Pan: Aabco4087B Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 03-11-2021 Date Of Pronouncement : 30-12-2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Dated 17/12/2018 Passed U/S. 143 (3) By The Ld.Dcit, Asmnt, Circle-2(1), Bangalore For Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. Barred By Limitation The Order Passed By The Learned Assessing Officer ('Learned Ao') Is Barred By Limitation In View Of The Express Provisions Of Section 144C(13) Of The Income-Tax Act, 1961 ('The Act') Wherein, The Order Should Be Passed Within One Month From The End Of The Month In Which Dispute

For Appellant: Shri Sharath Rao, Advocate
Section 143Section 144C(13)Section 234ASection 234BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2015-16 M/s. Orkla Asia Pacific Pte Ltd., The Deputy C/o MTR Foods Pvt. Ltd., Commissioner of No. 1, 2nd & 3rd Floor, Income Tax (IT), 100 feet inner ring road, ASMNT, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. PAN: AABCO4087B APPELLANT RESPONDENT Assessee by : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, CIT Revenue by (DR) Date of Hearing : 03-11-2021 Date of Pronouncement : 30-12-2021 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Presen…

M/S. PRICEWATERHOUSECOOPERS PRIVATE LIMITED,KOLKATA vs. ACIT, CIR-2(2), KOLKATA, KOLKATA

ITA 483/KOL/2017[2012-13]Status: DisposedITAT Kolkata12 Sept 2018AY 2012-13

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2012-13 M/S Pricewaterhousecoopers V/S. Acit, Circle-2(2), Pvt.Ltd., Block-Ep, Plot-Y-14, Aayakar Bhavan, P-7, Salt Lake City, Sector-V, Chowringhee Square, Kokata-91 Kokata-69 [Pan No.Aabcp 9181 H] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Kanchan Kaushal, Ar अपीलाथ" क" ओर से/By Appellant Shri P.K. Srihari, Cit-Dr ""यथ" क" ओर से/By Respondent 14-06-2018 सुनवाई क" तार"ख/Date Of Hearing 12-09-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Asstt. Commissioner Of Income Tax, Circle-2(2), Kolkata’S Assessment Order Dated 30.01.2017, Involving Proceedings Section 144C R.W. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. 2. The Assessee Appellant’S First Substantive Ground Raised In The Instant Appeal Challenge Correctness Of Transfer Price Adjustment Amounting To ₹345,51,562/- In Course Of Assessment As Pertaining To Its International Transactions With Its Overseas Associate Enterprise (Ae). This Assessee Is A Company Providing Consultancy Including Tax & Regulatory Services. It Filed Its Return On 30.11.2012 Stating Total Income Of ₹51,62,16,310/-. This Followed Its Revised Return Dated 31.03.2014 Reducing Its Taxable Income To ₹49,87,12,700/-. The Assessing Officer Took Up Scrutiny. He Came Across

Section 144CSection 92C

…ried on by Bangladesh based payees in the said country only. There is no dispute on this clinching facts as highlighted during the course of hearing at the Revenue’s behest. We thus quote hon’ble Delhi high court’s decision in DIT vs. Lufthansa Cargo Limited [375 ITR 85 (Del)] to delete the impugned disallowance. 28. Next disallowance amount is Rs. 30,19,942/- out of which the assessee paid Rs. 2,24,904/- and Rs. 90,000/- to M/s Lorman Zyrwa & Maryline Nong Kynrih not inviting TDS deduction in view of nil withholding certificate as per page 262 in the paper book. Remaining amount as per assessment order involvin…

NEC HCL SYSTEM TECHNOLOGIES LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result we confirm the finding the of the CIT (A) regarding deletion of disallowance u/s 40a (i) of The Income tax Act of Rs

ITA 5497/DEL/2012[2008-09]Status: DisposedITAT Delhi22 Jan 2016AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra Sr. AdvocateFor Respondent: Shri Anuj Arora, CIT (DR)
Section 10ASection 10A(8)Section 143(2)Section 143(3)Section 40

…n the facts, which is proved by the documentssubmitted before CIT (A) at para no 3.3 of his order. He further submitted that this issue is now squarely covered in favour of the assessee by the decision of honourable Delhi high court in case of Lufthansa cargo 375 ITR 85 (Del).He alternatively submitted 24 | P a g e NEC HCL System Technologies Ltd. V ACIT ITA No 5497/Del /2012 A.Y. 2008-09 ACIT V NEC HCL System Technologies Ltd. ITA No 5804/Del/2012 A.Y. 2008-09 that Income is also not taxable in India provision of article 12 (6) of the Indo Japan DTAA which has bene considered by CIT (A) correctly. He further su…

COMMISSIONER OF INCOME TAX-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/566/2013HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

COMMISSIONER OF INCOME TAX-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/384/2012HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

COMMISSIONER OF INCOME TAX-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/341/2015HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

COMMISSIONER OF INCOME TAX-II

Appeals are dismissed affirming the impugned order of the ITAT, but in

ITA/570/2013HC Delhi06 Aug 2015
Section 194JSection 62

…mpany and the power transmission company to maintain their equipments in conformity with certain minimum standards. This required considerable technical knowledge and skill. He referred to the decision of this Court in DIT vs. Lufthansa Cargo India (2015) 375 ITR 85 (Del) and submitted that the observations therein helped the Revenue in so far as it was claimed that without technical inputs the question of availing the services of the kind 2015:DHC:6294-DB ITA Nos.384/2012, 566/2013, 570/2013, 323-324-325 &341/2015 Page 10 of 21 contemplated in the present case was no…

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