Gera Developments Pvt. Ltd. v. DCIT

160 ITD 439Income Tax Appellate Tribunal2016#13526 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 234A Section 234B Section 9(1)(vi)Section 9(1)(vii)Section 90(2)

Issues it is cited on

management fees section 90(2)fees for technical services tax treaty section 9(1)(vii)permanent establishment section 9(1)(vi)section 144c(5)interest u/s 234b section 90 interest under section 234b dispute resolution panel

Judgments citing Gera Developments Pvt. Ltd. v. DCIT

Buro Happpold Limited, Mumbai vs. Deputy Commissioner of Income Tax, International Taxation -1(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 4350/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Jan 2025AY 2021-22

Bench: Shri Sandeep Gosain () & Shri Omkareshwar Chidara () Assessment Year: 2021-22

For Appellant: Shri Vijay Mehta/ Nishit ParikhFor Respondent: Shri S. G. Menon, Sr. DR

Section 144C(5)Section 9(1)(vi)Section 9(1)(vii)

…included services as per Article 12(4)(b) is identically worded like Article 13(4)(c) of the India-UK tax treaty, the Tribunal, Pune Bench, in Gera 13(4)(c) of the India UK tax treaty, the Tribunal, Pune Bench, in Gera Developments Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere ents Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere ents Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere passing off project specific architectural, drawings and designs with passing off project specific architectural, drawings and designs with passing off project specific architectu…

Michael Graves Design Group Inc., Usa vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs i

ITA 6007/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR

Section 115ASection 143(3)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2014-15 & Asstt. Year: 2015-16 Michael Graves Design Vs. DCIT, Group Inc. Circle 2(2)(1) 341, Nassau Street, Delhi. (Intl. Tax) Princeton, New Jersey – 08540 United States of America (Appellant) (Respondent) Assessee by: Shri Niraj Seth, Advocate & Ms. Bansi Patel, CA Department by: Shri Sanjay Kumar, Sr. DR Date of Hearing: 25.04.2023 Date of pronouncement: 18.07.2023 O R D E R PER ASTHA CHANDRA, JM The appeals filed by the assessee are directed against the…

Michael Graves Design Group Inc., Usa vs. DCIT, Circle- 2(2)(1), Intl. Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs i

ITA 7683/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR

Section 115ASection 143(3)

Buro Happold Limited, Mumbai vs. Deputy Commissioner of Income Tax, International Taxation-1(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1006/MUM/2023[2020-2021]Status: DisposedITAT Mumbai13 Jul 2023AY 2020-2021

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleburo Happold Limited V. Acit (International Tax) C/O. Sudit K. Parekh & Co. Llp Circle – 1(3)(2) Urmi Estate – Tower A, 20Th Floor Room No. 1810, 18Th Floor 95, Ganpatrao Kadam Marg Air India Building Nariman Point, Mumbai – 400 021 Lower Parel (W), Mumbai – 400013 Pan: Aabcb9239Q (Appellant) (Respondent)

Section 144C(5)Section 234BSection 90(2)

…ervices as per India- USA tax treaty under which definition of fess for included services as per Article-12(4)(b) is identically worded like Article 13(4)(c) of the India-UK tax treaty, the Tribunal, Pune Bench, in Gera Developments Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere passing off project specific architectural, drawings and designs with measurements does not amount to making available technical knowledge, experience, skill, knowhow or processes. The Tribunal held that unless there is transfer of technical expertise skill or knowledge along with drawings and designs and if the assesse…

DCIT Circle-1(1)(1), International Taxation, New Delhi vs. Aedas Pte. Ltd., Singapore

In the result, appeal of the Revenue is dismissed

ITA 716/DEL/2020[2015-16]Status: DisposedITAT Delhi10 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2015-16 Dcit, Circle-1(1)(1), Vs. Aedas Pte. Ltd. International Taxation, 11-01, Keppel Towers, New Delhi. 10 Hoe Chiang Road, Singapore, Sg 089315, Foreign Singapore. Pan Aaica4878K (Appellant) (Respondent)

For Appellant: Shri Deepak Chopra, Advocate &For Respondent: Shri Vizay Vasanta, CIT- DR

Section 143(2)Section 144C(3)Section 9(1)(vii)

…ibunal on the similar fact pattern has held that the payment received in lieu of architectural design services does not qualify as FTS. Further, relying on the decision of the Pune Bench of the Tribunal in the case of Gera Developments P. Ltd. vs. DCIT (2016) 160 ITD 439 and decision of the Calcutta High Court in CIT vs. Davy Ashmore India Ltd. (1990) 190 ITR 626 submitted that the impugned payments received by the assessee could not be characterised as royalty in terms of Article 12(3) of the India-Singapore DTAA. 7. We have heard the Ld. Representative of the parties and perused the material on record. With re…

Tpf Getinsa Eurostudios S.L, Gurgaon vs. ACIT, Circle International Taxation, Gurgaon

In the result, the appeal of the assessee on all the grounds is allowed

ITA 2400/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 2400/Del/2022 : Asstt. Year : 2018-19 Tpf Getinsa Euroestudios S.L., Vs Acit, Unit-305, Suncity Business International Taxation, Tower, Golf Course Road, Gurgaon, Sector-54, Gurgaon-122002 Haryana-122002 (Appellant) (Respondent) Pan No. Aaecg9819Q

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Anshuman Pattnaik, CIT DR

Section 143(2)Section 143(3)Section 40

…services as per India-USA tax treaty under which definition offess for included services as per Article-12(4)(b) is identically worded like Article 13(4)(c) of the India-UK tax treaty, the Tribunal, Pune Bench, in Gera Developments Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere passing off project specific architectural, drawings and designs with measurements does not amount to making available technical knowledge, experience, skill, knowhow or processes. The Tribunal held that unless there is transfer of technical expertise skill or knowledge along with drawings and designs and if the assesse…

M/S. Buro Happold Ltd, Mumbai vs. Dy.CIT (Int Tax) -1(3) (2), Mumbai

In the result, assessee's appeal is allowed

ITA 1690/MUM/2022[2019-20]Status: DisposedITAT Mumbai19 Dec 2022AY 2019-20

Bench: Us:-

Section 143(3)Section 144C(5)Section 234B

…services as per India-USA tax treaty under which definition of fess for included services as per Article-12(4)(b) is identically worded like Article 13(4)(c) of the India-UK tax treaty, the Tribunal, Pune Bench, in Gera Developments Pvt. Ltd. v/s DCIT, [2016] 160 ITD 439 (Pune), has held that mere passing off project specific architectural, drawings and designs with measurements does not amount to making available technical knowledge, experience, skill, knowhow or processes. The Tribunal held that unless there is transfer of technical expertise skill or knowledge along with drawings and designs and if the assesse…