Dy. CAT v. Boston Consulting Group Pte Ltd.

94 ITD 3Income Tax Appellate Tribunal2005#5184 most cited
23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 1961Section 143(3) of Income Tax ActSection 143(3) of the Income Tax ActSection 9(1)(vii) of Income Tax ActSection 9(1)(vii) of the Income Tax Act

Issues it is cited on

section 9(l)(vi)section 9(l)fees for included servicesroyalty incomecolourable devicesection 9(1)(vi)section 9(1)(vii)fees for technical servicestax treatypermanent establishmentsection 9(1)liable to tax

Judgments citing Dy. CAT v. Boston Consulting Group Pte Ltd.

ACIT, CIRCLE-3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 2392/DEL/2023[2021-22]Status: DisposedITAT Delhi13 Feb 2024AY 2021-22

Bench: Shamim Yahya & Ms. Astha Chandraasstt. Year: 2021-22

For Appellant: Shri Amit AroraFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 9Section 9(1)(vii)

…sales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

ACIT CIRCLE INTL TAXATION 3(1)(1), NEW DELHI vs. WESTIN HOTEL MANAGEMENT L.P., NOIDA

In the result, the appeal of the Revenue stands dismissed

ITA 2391/DEL/2023[2021-22]Status: DisposedITAT Delhi16 Jan 2024AY 2021-22

Bench: Shri Shamim Yahya & Ms. Astha Chandra[Assessment Year: 2021-22]

Section 143(3)Section 9Section 9(1)(vii)

…sales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

AAPC SINGAPORE PTD. LTD.,SINGAPORE vs. ACIT, CIRCLE-1(1)(1), INT. TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 581/DEL/2023[2015-16]Status: DisposedITAT Delhi29 Dec 2023AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 143(3)Section 147Section 148Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT In ITA No.581/Del/2023 Assessment Year: 2015-16 AAPC Singapore Pte. Ltd., Vs. ACIT, Circle-1(1)(1), 1 Wallich Street, Int. Taxation, #17-01 Guoco Tower, Delhi Singapore, Singapore, 078881 PAN :AAICA4319D (Appellant) (Respondent) Assessee by Shri S.K. Aggarwal, CA Department by Shri Sanjay Kumar, DR Date of hearing 06.10.2023 Date of pronouncement 29.12.2023 ORDER PER SAKTIJIT DEY, VICE-PRESIDENT Captioned appeal by the assessee arises out of final assessment orde…

DCIT, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. STARWOOD (M) INTERNATIONAL INC, NOIDA

In the result, appeals are dismissed

ITA 1628/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Starwood (M) International Circle -3(1)(2), Inc., International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aancs4030J (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT, CIRCLE-3(1)(2), INT. TAXATION, NEW DELHI vs. STARWOOD (M) INTERNATIONAL INC., NOIDA

In the result, appeals are dismissed

ITA 1627/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Starwood (M) International Circle -3(1)(2), Inc., International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aancs4030J (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT, CIRCLE 3(1)(2) INTL. TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeals are dismissed

ITA 1626/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT, CIRCLE-3(1)(2) INT. TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANGAEMENT CORPORATION, NOIDA

In the result, appeals are dismissed

ITA 1625/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT, CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI vs. SHERATON OVERSEAS MANAGEMENT CORPORATION, NOIDA

In the result, appeal is dismissed

ITA 1624/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT CIRCLE-3(1)(1), INTL. TAXATION, NEW DELHI vs. WESTIN HOTEL MANAGEMENT L.P. , NOIDA

In the result, appeals are dismissed

ITA 1613/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

DCIT, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. WESTIN HOTEL MMANAGEMENT L.P., NOIDA

In the result, appeals are dismissed

ITA 1612/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

COUNTRY INN & SUITS BY RADDISON , INN,USA vs. ACIT, CIRCLE 1(2) (1)INTERNATIONAL TAXATION, NEWDELHI

In the results, appeals are allowed as indicated above

ITA 2224/DEL/2022[2019-20]Status: DisposedITAT Delhi31 May 2023AY 2019-20

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Sh. Bhuvnesh Kulshrestha, CIT-DR
Section 143(3)Section 144C(13)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

RADISSON HOTELS INTERNATIONAL INCORPORATED,USA vs. ACIT, CIRCLE- 3(1)(2), INTERNATIONAL TAXATION, DELHI

In the results, appeals are allowed as indicated above

ITA 2223/DEL/2022[2019-20]Status: DisposedITAT Delhi31 May 2023AY 2019-20

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Sh. Bhuvnesh Kulshrestha, CIT-DR
Section 143(3)Section 144C(13)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

RADISSON HOTEL INTERNATIONAL INCORPORATED,USA vs. ACIT, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the results, appeals are allowed as indicated above

ITA 2222/DEL/2022[2018-19]Status: DisposedITAT Delhi31 May 2023AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Dey

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Sh. Bhuvnesh Kulshrestha, CIT-DR
Section 143(3)Section 144C(13)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

INTER CONTINENTAL HOTELS GROUP (ASIA PACIFIC) PTE LTD.,SINGAPORE vs. ACIT, CIRCLE- 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 698/DEL/2021[2017-18]Status: DisposedITAT Delhi05 Apr 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. S. K. Aggarwal, CA &For Respondent: Sh. Anshuman Pattnaik, CIT DR
Section 143(3)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

INTER CONTINENTAL HOTELS GROUP (ASIA PACIFIC) PTE LTD.,GURGAON vs. DCIT, CIRCLE- 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 4608/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Jan 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 144C(3)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

INTER CONTINENTAL HOTELS GROUP (ASIA PACIFIC) PTE LTD.,SINGAPORE vs. ACIT, CIRCLE- 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is allowed

ITA 2986/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Jan 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 144C(3)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held as in the nature of ‘fees for technical services’ within the meaning given in relevant Articles of the…

STARWOOD ASIA PACIFIC HOTELS & RESORTS PTE. LIMITED,NOIDA vs. ACIT, CIRCLE-3(1)(2) INT. TAXATAION, NEW DELH

In the result, the appeal is allowed

ITA 8669/DEL/2019[2016-17]Status: DisposedITAT Delhi26 Dec 2022AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company 33 ITA Nos. 2011/Del/2019; 2012/Del/2019; 2013/Del/2019; 2015/Del/2019; 9265/Del/2019 & 9689/Del/2019 receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be held…

COUNTRY INN & SUITES BY RADISSON, INCORPORATED,FOREIGN COMPANY vs. ACIT, CIRCLE-1(2)(1) INT. TAX., NEW DELHI

The appeals are allowed, as indicated above

ITA 9689/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company 33 ITA Nos. 2011/Del/2019; 2012/Del/2019; 2013/Del/2019; 2015/Del/2019; 9265/Del/2019 & 9689/Del/2019 receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be hel…

RADISSON HOTELS INTERNATIONAL INCORPORATED,GURGAON vs. ACIT(INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI

The appeals are allowed, as indicated above

ITA 9265/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company 33 ITA Nos. 2011/Del/2019; 2012/Del/2019; 2013/Del/2019; 2015/Del/2019; 9265/Del/2019 & 9689/Del/2019 receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be hel…

W INTERNATIONAL INC.,NEW DELHI vs. DCIT, INTERNATIONAL TAXATION, CIRCLE- 3(1)(1), NEW DELHI

The appeals are allowed, as indicated above

ITA 2015/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…ales promotion and even the payments in question were entirely made by the Indian hotels/clients to the assessee-company for such services as expressly provided in the relevant agreements. 75. In the case of Dy. CAT v. Boston Consulting Group Pte Ltd. [2005] 94 ITD 3 1 (Mum.) the assessee was a foreign company 33 ITA Nos. 2011/Del/2019; 2012/Del/2019; 2013/Del/2019; 2015/Del/2019; 9265/Del/2019 & 9689/Del/2019 receiving income by providing strategy consultancy services such as marketing and sales strategy, business strategy and portfolio strategy to its clients in India and the said income was sought to be hel…

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