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

92 Taxmann.com 5Income Tax Appellate Tribunal2018#5317 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 366,339 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

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

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…

DCIT (It) 2(2)(2), Mumbai vs. Hava Holding B.V., Navi Mumbai

In the result, appeal is dismissed

ITA 3816/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Dhanesh Bafna and Ms. Hirali DesaiFor Respondent: Shri Nishant Somaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3816/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax (I.T) ……………. Appellant Circle–2(2)(2), Mumbai v/s Hyva Holding B.V. Plot no.EL–215, Kalyan Mahape Road ……………. Respondent MIDC, Navi Mumbai 400 701 PAN – AAACT2786P Revenue by : Shri Nishant Somaiya Assessee by : Shri Dhanesh Bafna and Ms. Hirali Desai Date of Hearing – 31.01.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the Revenue c…