Foster Wheeler France SA v. DDIT(IT)

157 ITD 793Income Tax Appellate Tribunal2016#12260 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 9(1)(vii)Section 9(1)(vi)Section 195Section 13(4)Section 13(3)(a)Section 12(4)Section 13(4)(c)Section 144C(13)

Issues it is cited on

section 9(1)(v)fees for included servicestax residency certificatetrcsection 9(1)(vii)section 9(1)(vi)enduring benefitcomputer softwarefees for technical servicessection 9(1)section 195child

Judgments citing Foster Wheeler France SA v. DDIT(IT)

BOMBARDIER INC.,QUEBEC, CANADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(2), DELHI, DELHI

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

…dered by the Assessee are merely technical services chargeable to tax both under the Act as well as the Treaty. The Learned DR placed reliance on the Co- ordinate Bench decision of Chennai Tribunal in the case of Foster Wheeler France S.A. vs DDIT reported in 157 ITD 793 dt 5-2-2016 and the decision of Hon‟ble Delhi High Court in the case of DIT vs M/s Lufthansa Cargo India in ITA 95/2005 dated 27-5-2015 in support of his arguments. We find on perusal of the said decision of the Hon‟ble Delhi High Court referred by the Learned DR, the said decision only holds that the technical services rendered are taxable as FT…

ANAND SINGH,VILLAGE SHAHPUR TURK vs. INCOME TAX OFFICER 69(5), DELHI

In the result, the appeal of the Assessee are allowed

ITA 1022/DEL/2024[2012-13]Status: DisposedITAT Delhi20 Feb 2025AY 2012-13

Bench: Shri M. Balaganesh & Shri Vimal Kumarbombardier Inc, Vs. Acit, 400, Dorval, Cote-Vertu, Circle-1(1)(2), Road West, Quebee Delhi Canada-H4S1Y9 (Appellant) (Respondent) Pan: Aaccb7177J Assessee By : Shri Sriram Seshadri, Cas Shri Varun Jain, Ca Shri Mohit Agarwal, Ca Ms. Amulya K. Ca Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 15/09/2025 Date Of Pronouncement 10/12/2025

For Appellant: Shri Sriram Seshadri, CAsFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 144C(5)Section 147Section 9(1)(vii)

…dered by the Assessee are merely technical services chargeable to tax both under the Act as well as the Treaty. The Learned DR placed reliance on the Co- ordinate Bench decision of Chennai Tribunal in the case of Foster Wheeler France S.A. vs DDIT reported in 157 ITD 793 dt 5-2-2016 and the decision of Hon‟ble Delhi High Court in the case of DIT vs M/s Lufthansa Cargo India in ITA 95/2005 dated 27-5-2015 in support of his arguments. We find on perusal of the said decision of the Hon‟ble Delhi High Court referred by the Learned DR, the said decision only holds that the technical services rendered are taxable as FT…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, 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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, 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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, 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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, 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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

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 ()

…Commissioner of Income-tax, (International Taxation) reported in (2023) 152 taxmann.com 18. 9.2. The Ld.AR submitted that in the decision of Hon’ble Chennai Tribunal relied by the Ld.CIT(A).AO in case of Foster Wheeler France SA v. DDIT(IT) reported in (2016) 157 ITD 793, the Assessee therein received execution plans with schedules, I.T.A. No.3047 & 3048/Mum/2022 A.Y. 2016-18 17 I.T.A. No.5725 - 5728/Mum/2024 A.Y. 2018-22 specifications, etc. Forster Wheeler USA (its group company) reviewed the working of the assessee in respect of its plans, execution and also provided time schedule with emphasis on key milest…

Foster Wheeler France SA v. DDIT(IT) (157 ITD 793) — Cited in 8 Judgments | BharatTax