Exxon Mobil Company India Pvt. Ltd. v. Addl. CIT

92 Taxmann.com 5Income Tax Appellate Tribunal2018#5412 most cited

What is Exxon Mobil Company India Pvt. Ltd. v. Addl. CIT authority for?

Payments for services are not fees for technical services under a DTAA if the foreign company does not make available technical knowledge, expertise, skill, know-how, or processes that enable the Indian assessee to apply the technology independently.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

Exxon Mobil Company India Pvt. Ltd. · 92 taxmann.com 5 · fees for technical services · make available clause · make available condition · DTAA · Article 12(4)(b) · Indo Singapore DTAA · international taxation

Sections most often in play

Section 139(1)Section 143(3)Section 244ASection 250 of the Income Tax ActSection 270A of the Income Tax ActSection 9(1)(vii) of the Income Tax ActSection 115JASection 115JB

Issues it is cited on

make available clausemake available conditionsection 9(1)(vii)mlienduring benefittax treatyfees for technical servicesrule of consistencysection 9(1)section 40(a)(i)permanent establishmenttax deducted at source

Judgments citing Exxon Mobil Company India Pvt. Ltd. v. Addl. CIT

THE DY CIT CC-38, MUMBAI vs. M/S. UNITED PHOSPHOUROUS LTD., MUMBAI

ITA 4099/MUM/2004[2000-2001]Status: DisposedITAT Mumbai24 Dec 2024AY 2000-2001

Bench: Shri Amit Shukla & Smt.Renu Jauhri, Accountan Member

For Appellant: Ms. Vasanti Patel, Adv &For Respondent: Shri Heera Ram Choudhary, Sr. DR
Section 143(3)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SMT.RENU JAUHRI, ACCOUNTAN MEMBER ITA No.3456/Mum/2004 (A.Y. 2000-01) ITA No. 2990/Mum/2005 (A.Y. 2001-02) United Phosphorus Ltd (Now Known as Uniphos Enterprises Ltd) Uniphos House, 11-C.D. Marg, Opp Madhu Park, Khar (W), Mumbai 400 052. Vs. DCIT, Central Circle – 38 Aayakar Bhavan, MK Road, Mumbai 400 050. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACU3440P Appellant .. Respondent ITA No. 4099/Mum/2004 (A.Y. 2000-01) DCIT, Central Circle – 38 Aayakar Bhavan, MK Road, Mumbai 400 050. Vs. United Phosphorus Ltd (Now Kno…

CRITEO SINGAPORE PTE. LTD.,SINGAPORE vs. ACIT CIRICLE 1(2)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2122/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri S.K. Aggarwal, CAFor Respondent: Shri Vijay B. Vasanta, CIT- DR
Section 139(1)Section 143(3)Section 244ASection 270ASection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2122/DEL/2023[A.Y. 2020-21]) CRITEO Singapore Pte. Ltd Vs. The A.C.I.T 138, Market Street, #34-01/02 Circle – 1(2)(1) Singapore New Delhi PAN – AAFCC 9817 M (Applicant) (Respondent) Assessee By : Shri S.K. Aggarwal, CA Shri Sarthak Bhandula, CA Department By : Shri Vijay B. Vasanta, CIT- DR Date of Hearing : 18.09.2024 Date of Pronouncement : 18.12.2024 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred agai…

DCIT (IT)-2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2444/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Sept 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2020-21 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2020-21 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per : Ratnesh Nan…

DCIT (IT) - 2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2443/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per: Ratnesh Nand…

DCIT CIRCLE- 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CEVA ASIA PACIFIC HOLDINGS COMPANY LTD, SINGAPORE

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD., SINGAPORE

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD.,SINGAPORE vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD.,SINGAPORE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 1389/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Sept 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 712/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D” NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम DCIT CEVA Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4th Floor Civic Centre, New Delhi. PAN No.AAECC1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम CEVA Asia Pacific Holdings DCIT Company Pte. Ltd., Vs. Circle 1…

M/S NETAFIM LTD.,GUJARAT vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

In the result, both the appeals are partly allowed

ITA 975/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Feb 2023AY 2011-12

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 With Assessment year: 2011-12 Netafim Ltd., Vs. DCIT, C/o- Netafim Irrigation India Circle-2(2)(2), International Pvt. Ltd., Plot No.268-270, Taxation, 271B GIDC, New Delhi Manjusar, Savli, Vadodara, Gujarat PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Respondent by Sh. Abhishek Kumar, Sr. DR Date of hearing 25.11.2022 Date of pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM…

NETAFIM LTD.,GUJARAT vs. DCIT, NEW DELHI

In the result, both the appeals are partly allowed

ITA 1427/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2023AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 With Assessment year: 2011-12 Netafim Ltd., Vs. DCIT, C/o- Netafim Irrigation India Circle-2(2)(2), International Pvt. Ltd., Plot No.268-270, Taxation, 271B GIDC, New Delhi Manjusar, Savli, Vadodara, Gujarat PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Respondent by Sh. Abhishek Kumar, Sr. DR Date of hearing 25.11.2022 Date of pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM…

DAMCO INTERNATIONAL A/S,MUMBAI vs. DCIT (IT) 2(1)(1), MUMBAI

In the result, the appeals filed by the assessee for AY 2012-13 & 2013-

ITA 933/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2012-13 & Assessment Year: 2013-14

For Appellant: Mr. Porus Kaka, Sr. AdvocateFor Respondent: Mr. V. Sreekar, CIT-DR
Section 144C(13)Section 234BSection 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2012-13 & Assessment Year: 2013-14 Damco International A/S, Deputy Commissioner of C/O. Damco India Private Vs. Income Tax (International Limited, taxation)-2(1)(1), Room No. 13th Floor, Tower A, Urmi 1713, 17th Floor, Air India Estate Ganpatrao Kadam Building, Nariman Point, Marg, Lower Parel, Mumbai-400 021. Mumbai-400 013. PAN No. AAECD1262G Appellant Respondent Assessee by : Mr. Porus Kaka, Sr. Advocate Revenue by : Mr. V. Sreekar, CIT-DR Last…

EDENRED PTE LTD,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

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

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 Edenred Pte Ltd., C/o SRBC The Deputy Director of Associates & LLP, 14th floor, Vs. Income Tax The Ruby, 29 Senapati Bapat (International Taxation)- Marg, Dadar (W), Mumbai- 3(2), 400028. 1st floor, R. No. 132, Scindia House, Ballard Estate, Mumbai-400038. PAN No. AACCE8636P Appellant Respondent Assessment Year: 2012-13 Edenred Pte Ltd., C/o SRBC The Deputy Associates & LLP, 14th floor, Vs. Commissioner of Income T…

EDENRED PTE LTD,MUMBAI vs. DDIT (IT) 3(2), MUMBAI

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

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 Edenred Pte Ltd., C/o SRBC The Deputy Director of Associates & LLP, 14th floor, Vs. Income Tax The Ruby, 29 Senapati Bapat (International Taxation)- Marg, Dadar (W), Mumbai- 3(2), 400028. 1st floor, R. No. 132, Scindia House, Ballard Estate, Mumbai-400038. PAN No. AACCE8636P Appellant Respondent Assessment Year: 2012-13 Edenred Pte Ltd., C/o SRBC The Deputy Associates & LLP, 14th floor, Vs. Commissioner of Income T…

CARGILL ASIA PACIFIC HOLDINGS PTE. LTD.,SINGAPORE vs. ADIT, NEW DELHI

In the result, the appeals of the assessee for assessment year 2005-06 and 2006-07 are allowed partly for statistical purposes and the appeal of the assessee for assessment year

ITA 1438/DEL/2012[2006-07]Status: DisposedITAT Delhi23 Mar 2020AY 2006-07

Bench: Shri O.P. Kant & Shri K.N Charyassessment Year: 2005-06 & Ita No.1438/Del./2012 Assessment Year: 2006-07 & Ita No.5444/Del./2010 Assessment Year: 2007-8

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N CHARY, JUDICIAL MEMBER Assessment Year: 2005-06 And ITA No.1438/Del./2012 Assessment Year: 2006-07 And ITA No.5444/Del./2010 Assessment Year: 2007-8 M/s. Cargill Asia Pacific Vs. ADIT, Holdings Pte. Ltd., Circle-1(1), 300, Beach Raod, #23-01, International Taxation, The Concourse Road, New Delhi Singapore PAN :AACCC6911B (Appellant) (Respondent) Appellant by Shri Nageshwar Rao, Adv. Shri Sandeep Karhail, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 09.01.2020 Date of pronounc…

CARGILL ASIA PACIFIC HOLDINGS PTE. LTD.,SINGAPORE vs. ADIT, NEW DELHI

In the result, the appeals of the assessee for assessment year 2005-06 and 2006-07 are allowed partly for statistical purposes and the appeal of the assessee for assessment year

ITA 1437/DEL/2012[2005-06]Status: DisposedITAT Delhi23 Mar 2020AY 2005-06

Bench: Shri O.P. Kant & Shri K.N Charyassessment Year: 2005-06 & Ita No.1438/Del./2012 Assessment Year: 2006-07 & Ita No.5444/Del./2010 Assessment Year: 2007-8

Section 143(3)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N CHARY, JUDICIAL MEMBER Assessment Year: 2005-06 And ITA No.1438/Del./2012 Assessment Year: 2006-07 And ITA No.5444/Del./2010 Assessment Year: 2007-8 M/s. Cargill Asia Pacific Vs. ADIT, Holdings Pte. Ltd., Circle-1(1), 300, Beach Raod, #23-01, International Taxation, The Concourse Road, New Delhi Singapore PAN :AACCC6911B (Appellant) (Respondent) Appellant by Shri Nageshwar Rao, Adv. Shri Sandeep Karhail, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 09.01.2020 Date of pronounc…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

ITA 6334/MUM/2018[2018-19]Status: DisposedITAT Mumbai15 Nov 2019AY 2018-19
Section 195Section 195ASection 248Section 9Section 9(1)(vi)

…ITA Nos. 6331 to 6334/Mum/2018 ACIT Vs. Reliance Jio Infocomm Ltd Assessment year: 2018-19 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ravish Sood (Judicial Member)] ITA Nos. 6331 to 6334/Mum/2018 Assessment year: 2018-19 Assistant Commissioner of Income-tax ………………………Appellant (IT)– 4(1)(1), Mumbai Vs Reliance Jio Infocomm Ltd ………………..……Respondent 3rd Floor, Maker Chambers, IV, 222, Nariman Point, Mumbai Maharashtra-400021 [PAN: AABCI6363G] Appearances by Avaneesh Tiwari for the appellant Sunil M Lala for the respondent Date of concluding…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

ITA 6333/MUM/2018[2018-19]Status: DisposedITAT Mumbai15 Nov 2019AY 2018-19
Section 195Section 195ASection 248Section 9Section 9(1)(vi)

…ITA Nos. 6331 to 6334/Mum/2018 ACIT Vs. Reliance Jio Infocomm Ltd Assessment year: 2018-19 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ravish Sood (Judicial Member)] ITA Nos. 6331 to 6334/Mum/2018 Assessment year: 2018-19 Assistant Commissioner of Income-tax ………………………Appellant (IT)– 4(1)(1), Mumbai Vs Reliance Jio Infocomm Ltd ………………..……Respondent 3rd Floor, Maker Chambers, IV, 222, Nariman Point, Mumbai Maharashtra-400021 [PAN: AABCI6363G] Appearances by Avaneesh Tiwari for the appellant Sunil M Lala for the respondent Date of concluding…

ACIT (IT) -4(1)(1), MUMBAI vs. RELIANCE JIO INFOCOMM LTD., MUMBAI

In the result, all the appeals are dismissed

ITA 6332/MUM/2018[2018-19]Status: DisposedITAT Mumbai15 Nov 2019AY 2018-19
Section 195Section 195ASection 248Section 9Section 9(1)(vi)

…ITA Nos. 6331 to 6334/Mum/2018 ACIT Vs. Reliance Jio Infocomm Ltd Assessment year: 2018-19 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Ravish Sood (Judicial Member)] ITA Nos. 6331 to 6334/Mum/2018 Assessment year: 2018-19 Assistant Commissioner of Income-tax ………………………Appellant (IT)– 4(1)(1), Mumbai Vs Reliance Jio Infocomm Ltd ………………..……Respondent 3rd Floor, Maker Chambers, IV, 222, Nariman Point, Mumbai Maharashtra-400021 [PAN: AABCI6363G] Appearances by Avaneesh Tiwari for the appellant Sunil M Lala for the respondent Date of concluding…

H.J. HEINZ COMPANY, USA,MUMBAI vs. ACIT, NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…stems Inc [2009] 183 Taxman 81 - AAR Further, the case laws specific on the proposition that since support services are rendered year-on-year, they do not satisfy make available test and hence is not taxable as FIS: " ExxonMobil Company India (P) Ltd. (2018) 92 Taxmann.com 5- Mumbai ITAT " Bombardier Transportation India (P.) Ltd. [2017] 162 ITD 586 (Ahmedabad - Trib) " Outotec Oyi- [2017] 162 ITD 541 - Kolkatta ITAT The Ld. AR submitted that the reliance of Centrica India Offshore Pvt. Ltd (2014) 364 ITR 336 cannot be applied in the facts of Heinz US as in the Centrica ruling the case of whether the salary pay…

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