Edenred Pte. Ltd. v. Deputy Director of Income Tax (International

118 Taxmann.com 2Reported decision2020#7631 most cited

What is Edenred Pte. Ltd. v. Deputy Director of Income Tax (International authority for?

The case is authority for the proposition that where a tax treaty provides for a more beneficial treatment than the Income Tax Act, the treaty provisions will prevail, provided certain conditions under section 90(2) are met.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Edenred Pte. Ltd. v. Deputy Director of Income Tax · section 90(2) · DTAA · tax residency certificate · TRC · fees for included services · fees for technical services · section 195

Sections most often in play

Section 1961Section 9(1)(vi)Section 9(1)(vii)Section 195Section 13(4)Section 9(1)(vii) of the ActSection 13(3)(a)Section 13(4)(c)

Issues it is cited on

section 9(1)(v)fees for included servicestax residency certificatesection 9(1)(vii)trccomputer softwareenduring benefitsection 90(2)fees for technical servicessection 9(1)(vi)section 9(1)section 195

Judgments citing Edenred Pte. Ltd. v. Deputy Director of Income Tax (International

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

Assistant Commissioner of Income Tax (I.T) -3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

DCIT (International Taxation)-3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited, Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

DCIT (International Taxation) 3(2)(2), Mumbai vs. M/S. Mott Macdonald Limited., Mumbai

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…0) 326 ITR 477 • Advanced Authority Ruling in case of Ernst & Young (P) Ltd. Reported in 2010) 189 Taxman 409 • Decision of Hon’ble Mumbai Tribunal in case of Edenred Pte. Ltd. v. Deputy Director of Income Tax (International taxation), 3(2) reported in (2020) 118 Taxmann.com 2 • Decision of Hon’ble Delhi Tribunal in case of CPP Assistance Services (P.) Ltd v. Commissioner of Income-tax (Appeal) NFAC, New Delhi reported in (2023) 147 taxmann.com 484 • Decision of Hon’ble Delhi Tribunal in case of N.M. Rothchild & Sons Ltd. v. Deputy Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxman…

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2342/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT(It)-3(1)(1), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 2341/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1775/MUM/2024[2019-20]Status: DisposedITAT Mumbai31 Dec 2024AY 2019-20

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

Deputy Commissioner of Income Tax(It)-3(1)(2), Mumbai vs. Jefferies International Ltd, Mumbai

Accordingly, the grounds raised by the assessee are allowed

ITA 1774/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT, Mumbai vs. Jefferies Llc, Mumbai

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

DCIT It 3.1.1, Mumbai vs. Jefferies Llc, Mumbai

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jefferies LLC v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AACCJ8881D (Appellant) (Respondent) Jefferies International Limited v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, the Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W),…

DCIT, Circle-19(2), New Delhi vs. Personiv Contact Centres India Pvt Ltd ( Formely Known As John Keels Bpo Solutions Pvt. Ltd.), Gurgaon

In the result, the appeal of the Revenue stands dismissed

ITA 7295/DEL/2019[2016-17]Status: DisposedITAT Delhi22 Feb 2023AY 2016-17
For Appellant: Shri Pulkit Saini, AdvocateFor Respondent: Shri K.K. Mishra, Senior DR
Section 143(3)Section 40Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No.7295/Del./2019 (ASSESSMENT YEAR : 2016-17) DCIT, Circle 19 (2), vs. M/s. Personiv Contact Centres India New Delhi. (P) Ltd., (formerly known as M/s. John Keels BPO Solutions India (P) Ltd.), 8th Floor, Tower – B, Building No.6, DLF Cyber City, Phase – III, Gurgaon – 122 002 (Haryana). (PAN : AAFCA9079F) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Pulkit Saini, Advocate REVENUE BY : Shri K.K. Mishra, Senior DR Date of Hearing : 15.02.2023 Date of Order : 22.02.202…