Ershisanye Construction Group India (P) Ltd. v. DCIT

84 Taxmann.com 108Reported decision2017#8554 most cited

What is Ershisanye Construction Group India (P) Ltd. v. DCIT authority for?

Payments made for training services, specifically for teaching English to engineers or for explaining product features and usage, do not constitute fees for technical services (FTS) under the Income Tax Act.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Also referred to as

Ershisanye Construction Group India (P) Ltd · fees for technical services · FTS · training services · section 9(1)(vi) · non-resident · Income Tax Act · 1961

Issues it is cited on

section 9(1)(vi)section 9(1)(vii)section 144c(3)fees for technical servicestax treatysection 9(1)section 80ianon-residentdouble taxationsection 80transferprescribed

Judgments citing Ershisanye Construction Group India (P) Ltd. v. DCIT

Renaissance Services Bv, Mumbai vs. DCIT (International Tax) 4(1) (1), Mumbai

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR
Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Renaissance Services BV, C/o Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 PAN: AAECR4995E ...... Appellant Vs. DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent ITA No. 2360/Mum/2021 (A.Y. 2017-18) DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-40…

M/S. Infosys Bpo Limited, Bangalore vs. The Deputy Commissioner of Income Tax, International Taxation, Circle-1(1), Bangalore

In the result, appeal by the assessee is allowed

ITA 989/BANG/2017[2016-17]Status: DisposedITAT Bangalore01 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.989/Bang/2017 Assessment Year : 2016-17 M/S. Infosys Bpo Limited Vs. The Deputy Commissioner Of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, Pan : Aaccp 4478 N Circle 1(1), Bengaluru. Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru Date Of Hearing : 25.08.2022 Date Of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 28.02.2017 Of Cit(A) - 12, Bengaluru, Relating To Assessment Year 2016-17. 2. The Assessee Is A Company Engaged In The Business Of Rendering Bpo Services. The Assessee Made Payment Of 2100 Us$ To A Non- Resident Viz., Stakeholder Centered Coaching (International Ltd.,)

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 248Section 5Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.989/Bang/2017 Assessment Year : 2016-17 M/s. Infosys BPO Limited Vs. The Deputy Commissioner of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, PAN : AACCP 4478 N Circle 1(1), Bengaluru. APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 25.08.2022 Date of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan, Vice Pre…

Russell Reynolds Associates Inc., Usa vs. ACIT Circle-3(1)(1), International Taxation, New Delhi

In the result, both the appeals are allowed

ITA 1958/DEL/2020[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), Circle-3(1)(1), New Delhi

In the result, both the appeals are allowed

ITA 3050/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

DCIT (It) -4(1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1759/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

DCIT (It) -4 (1) (1), Mumbai vs. Renaissance Services Bv, Mumbai

1758/Mum/2021 2013-14

ITA 1758/MUM/2021[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

Renaissance Services Bv, Mumbai vs. ACIT (International Tax) 4(1) (1), Mumbai

1758/Mum/2021 2013-14

ITA 1453/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16
Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

The appeals are allowed

ITA 1166/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Apr 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

M/S Russel Reynolds Associates Inc., New Delhi vs. DCIT (International Taxation), New Delhi

The appeals are allowed

ITA 1165/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee for A

ITA 5677/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Feb 2022AY 2010-11
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & M/s. Renaissance Services Vs. Deputy Director of Income Tax BV (International Taxation)-2(1) / C/o. BMR & Associates LLP Deputy Director of Income Tax BMR House (International Taxation)- 36B, Dr. R.K Shirodkar Marg 4(1)(1) Parel, Mumbai – 400 012 Room No.1712, 17th Floor, Air India Building Nariman Point Mumbai – 400 021 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) Assessee by Shri Paras Savla & Shri Pratik Poddar Revenue by Shri Milind S. Chavan Date of Hearing 13/0…

Amarchand & Mangaldas & Suresh A Shroff & Co., Mumbai vs. DCIT 9(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 2613/MUM/2019[2014-15]Status: DisposedITAT Mumbai18 Dec 2020AY 2014-15
Section 143(3)

…ITA No. 2613/Mum/19 Assessment year: 2014-15 Page 1 of 9 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Pavan Kumar Gadale (Judicial Member)] ITA No. 2613/Mum/19 Assessment year: 2014-15 Amarchand & Mangaldas & Suresh A Shroff & Co ……………….………Appellant 3rd floor, Lentin Chambers, Dalal Street, Fort, Mumbai 400023 [PAN: AAAFA6542P] Vs. Assistant Commissioner of Income Tax Circle 16(2), Mumbai ……………………Respondent Appearances by Dr. S M Lala, Dishesh Shrivastava, and Harsh Bafna for the appellant S S Iyengar for the respondent Date of concluding the hearing:…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

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

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya
Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 764/Mum/2017 (Assessment Year 2012-13) Renaissance Services BV, DDIT (International C/o MMR & Associates LLP, Taxation) -4(1) Vs. BMR House, 36B, Dr. R.K. Room No. 1712, 7th Floor, Air India Building, Shirodkar Marg, Parel, Mumbai-400012 Nariman Point, PAN: AAECR4995E Mumbai-400021 Appellant Respondent Appellant by : Shri Paras Savla with Shri Pratik Poddar (AR) Respondent by : Shri Nishant Samaiya (Sr. DR) Date of Hearing : 15.05.2019 Date of Pronouncement : 09.08.2019 O…

Renaissance Services Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 7159/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jun 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/shri Paras S. Savla and PratikFor Respondent: Shri M.V. Rajguru, Sr.D.R
Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 250

…P a g e | 1 ITA No. 7159/Mum/2012 A.Y 2009-10 Renaissance Services BV Vs. The DDIT (I.T.) IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Renaissance Services BV The Deputy Director of C/o BMR & Associates LLP Income-Tax (International बिधम/ BMR House, 36B Taxation)-2(1), 1st Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAECR4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/shri Paras S. Savla and Pratik…

Ershisanye Construction Group India (P) Ltd. v. DCIT (84 Taxmann.com 108) — Cited in 13 Judgments | BharatTax