DIT v. Sun Microsystems India P. Ltd.

369 ITR 63High Court2014#15720 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 12(3)Section 143(3)Section 144B Section 144C(13)Section 144C(5)Section 153 Section 195 Section 195(2)

Judgments citing DIT v. Sun Microsystems India P. Ltd.

Adp Private Limited, Hyderabad vs. DCIT., Circle 1(1), Hyderabad

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…rt in the case of Guy Carpenter & Co. Ltd., 346 ITR 504. ii. Judgment of Hon’ble Karnataka High Court in the case of De Beers India Minerals (P.) Ltd., 346 ITR 467. iii. Judgment of Hon’ble Karnataka High Court in the case of Sun Microsystems India (P.) Ltd., 369 ITR 63. iv. Judgment of Hon’ble Delhi High Court in the case of US Technology Resources (P.) Ltd., 407 ITR 327. v. Judgment of Hon’ble Delhi High Court in the case of Bio-Rad Laboratories (Singapore) Pte. Ltd., 459 ITR 5. 10 ITA.No.975/Hyd./2024 vi. Judgment of Hon’ble Delhi High Court in the case of Aecom Technical Services Inc. 174 taxmann.com 1173. vi…

ACIT -25(2), Mumbai vs. M/S. Gepach International, Mumbai

In the result both the appeals filed by the revenue are dismissed

ITA 5943/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Sept 2020AY 2013-14

Bench: Shri Pawan Singh, Jm & Shris. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 5943 & 5942/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14 & 2014-15)

For Appellant: Ms. Samatha, DR byFor Respondent: Shri Vijay Mehta, AR

Section 143(2)Section 195Section 40Section 9

…Court has categorically held that the reimbursement of the actual expenses would not be taxable in the hands of the person receiving the reimbursements. The Karnataka High Court in a recent judgment in the case o fDIT v. Sun Microsystems India P. Ltd. (2014) 369 ITR 63 (Karri) exactly on the similar issue interpreting article 7 of the DTAA between India and Singapore, which is identically worded to article 7 of DTAA between India and Austria held that the parent company has not made available to the assessee the technology or the technological services which was required to . provide the distribution, management…

M/S Ad2Pro Media Solutions Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore

In the result, all the 14 appeals filed by the assessee are allowed

ITA 490/BANG/2019[2011-12]Status: DisposedITAT Bangalore20 Mar 2020AY 2011-12

Bench: Shri A.K.Garodia & Shri P.K.Gadale(Ita Nos.490 To 503(Bang)/2019) (Assessment Years: 2011-12 To 2017-18) M/S Ad2Pro Media Solutions Pvt.Ltd., No.10, 2Nd Floor, Bannerghatta Road, J.P.Nagar-Iii Phase, Bangalore-560078 Appellant Vs The Deputy Commissioner Of Income Tax, (International Taxation) Circle-1(1), Bmtc Building, Koramangala, Bangalore-560095 Respondent

For Appellant: Shri V. Chandrashekar, AdvocateFor Respondent: Vandana Sagar, CIT-DR

Section 201Section 201(1)Section 9

…ns of AMSI and further AMSI does not make available to the Appellant the methodology adopted in rendering its services. 6.3 Reliance is also placed on the decision of the jurisdictional High Court in the case of DIT v. Sun Microsystems India (P.) Ltd. [2014] 369 ITR 63 (Kar) wherein the Hon'ble Court has held that: 6.4 The Appellant further submits that, the test of 'make available' must fulfil the following conditions namely: Mere rendering of specific technical services is not sufficient to attract definition of 'fees for technical services'. The services rendered should make available technical knowledge,…

ITO, International Taxation, Kolkata vs. M/S. A T & S India Pvt. Ltd., Karnataka

In the result, appeal by the revenue is dismissed

ITA 259/KOL/2016[2004-05]Status: DisposedITAT Kolkata20 Jul 2016AY 2004-05

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 259/Kol/2016 Assessment Year : 2004-05

For Respondent: Shri Anup Sinha, A.R

Section 195Section 195(2)

…arly shows that the Tribunal has taken into consideration the agreement dated 13.03.2001 between the assessee and AT & S Austria. Further, similarly, Hon'ble Karnataka High Court in a recent judgment in the case of OIT v. Sun Microsystems India P. Ltd. (2014) 369 ITR 63 (Karn) exactly on the similar issue intinterpreting article 7 of the DTAA between India and Singapore, which is identically worded to article 7 of DTAA between India and Austria held that the parent company has not made available to the assessee the technology or the technological services which was required to provide the distribution, management…

At & S India Private Limited, Karnataka vs. DCIT-Range-11, Kolkata

In the result, appeal of Revenue is dismissed and that of assessee’s is allowed

ITA 2305/KOL/2013[2004-05]Status: DisposedITAT Kolkata15 Oct 2015AY 2004-05

Bench: Shri Mahavir Singhand Shri Waseem Ahmed

Section 143(3)Section 195Section 4(1)Section 4(2)Section 40Section 90(2)

…ategorically held that the reimbursement of the actual expenses would not be taxable in the hands of the person receiving the reimbursements. Further Hon'ble Karnataka High Court in a recent judgment in the case of DIT v. Sun Microsystems India P. Ltd. (2014) 369 ITR 63(Karn) exactly on the similar issue interpreting article 7 of the DTAA between India and Signapore, which is identically worded to article 7 of DTAA between India and Austria, and held as under:- ‘the material on record discloses that the assessee entered into an agreement for availing of logistic-service for Sun Microsystems Singapore P. Ltd. (“S…

D.C.I.T Cir - 11, Kolkata vs. M/S at & S India Pvt Ltd, Karnataka

In the result, appeal of Revenue is dismissed and that of assessee’s is allowed

ITA 1160/KOL/2013[2008-09]Status: DisposedITAT Kolkata15 Oct 2015AY 2008-09

Bench: Shri Mahavir Singhand Shri Waseem Ahmed

Section 143(3)Section 195Section 4(1)Section 4(2)Section 40Section 90(2)