Dy. DIT (International Taxation) v. B4U International

137 ITD 346Income Tax Appellate Tribunal2012#4792 most cited

What is Dy. DIT (International Taxation) v. B4U International authority for?

This case is authority for the proposition that payments for services rendered in India are taxable in India, even if the recipient is a foreign entity, provided the services generate income in India and are not merely ancillary or preparatory.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2022.

Also referred to as

Dy. DIT (International Taxation) v. B4U International · 137 ITD 346 · ITAT Mumbai · international taxation · business income · DTAA · services rendered in India · taxable income · foreign entity

Judgments citing Dy. DIT (International Taxation) v. B4U International

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)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

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)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

M/S. Ngc Network Asia, Llc, Mumbai vs. The ITO (It) 3(2), Mumbai

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT), ‘I‘ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s.NGC Network Asia LLC Vs. Dy. Director of Income Tax C/o. DSK Legal (International Tax)– 3(2) 4th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 PAN/GIR No.AABCN3136G (Appellant) .. (Respondent) M/s.NGC Network Asia LLC Vs. Assistant Director of C/o. NGC Network(India) Income Tax (International Private Limited Tax)– 3(2) 1st Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 P…

The DDIT (It)-2(1), Mumbai vs. M/S. Taj Tv Ltd, Mumbai

ITA 4678/MUM/2007[2003-2004]Status: DisposedITAT Mumbai05 Jul 2016AY 2003-2004

Bench: Shri G S Pannu & Shri Amit Shukla

Section 143(3)Section 40

…the DTAA, therefore, the benefits under the Treaty are available even after the retrospective amendment w.r.e.f. 1.04.1976. He pointed out that, similar view was upheld by the Tribunal in the case of Dy. Director Income-tax vs B4U International Holdings Ltd., 137 ITD 346. As regards the reliance placed by Madras High Court decision in the case of Verizon Communications Singapore Pte Ltd. (supra) and the ITAT decision in the case of Viacom 18 Media Pvt. Ltd, he submitted that the Hon’ble Delhi High Court has taken note of the decision of Hon’ble Madras High Court and have discussed the same in detail and did not f…