Graphite India Ltd. v. DCIT

86 ITD 384Income Tax Appellate Tribunal2003#9156 most cited

What is Graphite India Ltd. v. DCIT authority for?

When interpreting expressions or clauses in tax treaties that are taken from the OECD Model Convention, the normal presumption is that they carry the meaning understood in international tax language developed by organizations like the OECD, unless a contrary intention is clearly expressed.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2024.

Also referred to as

Graphite India Ltd. v. DCIT · 86 ITD 384 · OECD Model Convention · tax treaties · international tax language · interpretation of DTAA · OECD · double taxation avoidance agreement · treaty interpretation

Issues it is cited on

section 256(1)section 44csection 256section 10(15)minimum alternate taxsection 115jasection 244section 90(2)section 244aenduring benefitsection 40(a)(i)rule of consistency

Judgments citing Graphite India Ltd. v. DCIT

Standard Chartered Bank, Mumbai vs. DDIT(It) 2 (1), Mumbai

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

ITA 1683/MUM/2019[2002-03]Status: DisposedITAT Mumbai15 Mar 2024AY 2002-03

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleorder Per S. Rifaur Rahman (Am) 1. These Cross Appeals Are Filled By The Assessee & Revenue Against Different Orders Of Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter In Short "Ld.Cit(A)"] Dated 28.12.2018 For The A.Ys.2002-03 & 2003-04. 2. Since The Issues Raised In All The Appeals Are Identical, Therefore, For The Sake Of Convenience, These Appeals Are Clubbed, Heard & Disposed Off By This Consolidated Order. Revenue Appeals

Section 195Section 28Section 9(1)(v)

…ies can be inferred as the meaning normally understood in, to use the words of Lord Redcliff, 'international tax language' developed by the organizations like OECD. This is so held in the case of Graphite India Ltd. v. Dy. CIT (2003) 78 TTJ (Cal) 418 : (2003) 86 ITD 384 (Cal). When an expression or a clause is picked up from the OECD Model Convention, the normal presumption is that the persons using the said clause or expression are also aware about the meanings assigned to the said clause or expression by the OECD and have used it in the same sense and for the same purpose. Unless a contrary intention is specifi…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 14ASection 250Section 40

…ies can be inferred as the meaning normally understood in, to use the words of Lord Redcliff, 'international tax language' developed by the organizations like OECD. This is so held in the case of Graphite India Ltd. v. Dy. CIT (2003) 78 TTJ (Cal) 418 : (2003) 86 ITD 384 (Cal). When an expression or a clause is picked up from the OECD Model Convention, the normal presumption is that the persons using the said clause or expression are also aware about the meanings assigned to the said clause or expression by the OECD and have used it in the same sense and for the same purpose. Unless a contrary intention is specif…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, ground raised by the revenue is dismissed

ITA 3458/MUM/2009[2000-01]Status: DisposedITAT Mumbai13 Nov 2023AY 2000-01

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 14ASection 250Section 40Section 44C

…ies can be inferred as the meaning normally understood in, to use the words of Lord Redcliff, 'international tax language' developed by the organizations like OECD. This is so held in the case of Graphite India Ltd. v. Dy. CIT (2003) 78 TTJ (Cal) 418 : (2003) 86 ITD 384 (Cal). When an expression or a clause is picked up from the OECD Model Convention, the normal presumption is that the persons using the said clause or expression are also aware about the meanings assigned to the said clause or expression by the OECD and have used it in the same sense and for the same purpose. Unless a contrary intention is specif…

M/S. Standard Chartered Bank, Mumbai vs. The ACIT (It)1(3), Mumbai

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…es can be inferred as the meaning normally understood in, to use the words of Lord Redcliffe, 'international tax language' developed by the organizations like OECD. This is so held in the case of Graphite India Ltd. v. Dy. CIT (2003) 78 TTJ (Cal) 418 : (2003) 86 ITD 384 (Cal). When an expression or a clause is picked up from the OECD Model Convention, the normal presumption is that the persons using the said clause or expression are also aware about the meanings assigned to the said clause or expression by the OECD and have used it in the same sense and for the same purpose. Unless a contrary intention is specifi…

M/S. Wifi Networks P Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal field by the assessee is treated as allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 2325/BANG/2016[2012-13]Status: DisposedITAT Bangalore25 Oct 2019AY 2012-13

Bench: Shri N.V Vasudevan, Vice Presidnet & Shri B.R Baskaranassessment Year : 2012-13

For Appellant: Shri Sudheendra B.R, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 40Section 40aSection 9(1)(vi)

…l case where the issue of interpretation of Treaty between India and Germany was involved where in article 12 does not specifically exclude income covered article 14 of the DTAA. Further ld AR has relied up on the Decision of The coordinate benches in case of 86 ITD 384 in case of Graphite India and another decision in case of 73 Taxmann.com 108 where the issue involved was Indo US Tax Treaty, where the Article 12(5)(e) specifically excluded income covered under Independent personal Services , therefore, they do not apply to the facts before us as there is no such specific exclusion in Article 12 of Indo German T…

M/S. Poddar Pigments Ltd., New Delhi vs. ACIT, New Delhi

The appeal of the assessee is allowed

ITA 5259/DEL/2016[2013-14]Status: DisposedITAT Delhi14 Jun 2019AY 2013-14

Bench: Hon’Ble, Shri G.D. Agrawal & Shri Kuldip Singh

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri Surender Pal, Senior DR
Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE HON’BLE VICE PRESIDENT, SHRI G.D. AGRAWAL and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.5259/Del./2016 (ASSESSMENT YEAR : 2013-14) M/s. Poddar Pigments Ltd., vs. ACIT, Circle 20 (1), A – 283, Ground Floor, New Delhi. Okhla Industrial Area, Phase – I, New Delhi – 110 020. (PAN : AAACP1125E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri P.C. Parwal, CA REVENUE BY : Shri Surender Pal, Senior DR Date of Hearing : 12.06.2019 Date of Order : 14.06.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Appellant, M/s. Poddar Pigments Ltd. (hereinafter r…

M/S Wifi Networks Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-17(1)(2), Bangalore

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

ITA 943/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2011-12 M/S. Wifi Networks P Ltd., The Deputy No. 427, 80 Feet Circular Commissioner Of Road, Vs. Income Tax, 6Th Block, Koramangala, Circle 7 (1) (2), Bangalore – 560 095. Bangalore. Pan: Aaacw5293L Appellant Respondent Assessee By : Shri B.R. Sudheendra, Ca Revenue By : Shri T.N. Prakash, Addl. Cit (Dr)

For Appellant: Shri B.R. Sudheendra, CAFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)
Section 143(3)Section 195Section 40Section 9(1)(vii)

…l case where the issue of interpretation of Treaty between India and Germany was involved where in article 12 does not specifically exclude income covered article 14 of the DTAA. Further ld AR has relied up on the Decision of The coordinate benches in case of 86 ITD 384 in case of Graphite India and another decision in case of 73 Taxmann.com 108 where the issue involved was Indo US Tax Treaty, where the Article 12(5)(e) specifically excluded income covered under Independent personal Services , therefore, they do not apply to the facts before us as there is no such specific exclusion in Article 12 of Indo German T…

M/S. Poddar Pigments Ltd., New Delhi vs. DCIT, New Delhi

Accordingly, the solitary ground of the appeal for Assessment Year 2011-12 is allowed

ITA 5086/DEL/2014[2011-12]Status: DisposedITAT Delhi23 Aug 2018AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishim/S. Poddar Pigments Ltd, Vs. Acit, A-283, Ground Floor, Circle-14(1), Okhla Industrial Area, Phase-I, New Delhi New Delhi Pan: Aaacp1125E (Appellant) (Respondent)

For Appellant: Shri P.C. Parwal, FCAFor Respondent: Shri Atiq Ahmed, Sr. DR
Section 143(3)Section 195Section 40Section 9(1)

…in the form of emails and various correspondence along with bills and agreement which amply proves that the assessee has been provided „independent scientific services‟. e. He further relied on the decision of coordinate bench in Graphite India Ltd Vs. DCIT [86 ITD 384] and ITO Vs. Susanto Purnamo [73 Taxmann.com 108 (Ahmadabad)] . He further referred to the copy of the remand report before the ld CIT(A) dated 19.12.2013, wherein, the ld AO has noted that various bills and documents in the form of invoices have been filed by the assessee. Therefore it shows that services have been provided as „ independent scien…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…n fall in this category of services. This issue, regarding the scope of article 15 of Indo-US tax treaty, came up for consideration, almost one and a half decade ago, before a coordinate bench of this Tribunal in the case of Graphite India Ltd Vs DCIT [(2002) 86 ITD 384 (Kol)]. Speaking through one of us, i.e. the Accountant Member, the Tribunal had then, inter alia, observed as follows: 12. The definition of 'professional services’, which are termed as 'independent personal services’ in the phraseology employed in tax treaties, is, however, not defined in tax treaties or even official commentaries on UN and OEC…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…n fall in this category of services. This issue, regarding the scope of article 15 of Indo-US tax treaty, came up for consideration, almost one and a half decade ago, before a coordinate bench of this Tribunal in the case of Graphite India Ltd Vs DCIT [(2002) 86 ITD 384 (Kol)]. Speaking through one of us, i.e. the Accountant Member, the Tribunal had then, inter alia, observed as follows: 12. The definition of 'professional services’, which are termed as 'independent personal services’ in the phraseology employed in tax treaties, is, however, not defined in tax treaties or even official commentaries on UN and OEC…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…n fall in this category of services. This issue, regarding the scope of article 15 of Indo-US tax treaty, came up for consideration, almost one and a half decade ago, before a coordinate bench of this Tribunal in the case of Graphite India Ltd Vs DCIT [(2002) 86 ITD 384 (Kol)]. Speaking through one of us, i.e. the Accountant Member, the Tribunal had then, inter alia, observed as follows: 12. The definition of 'professional services’, which are termed as 'independent personal services’ in the phraseology employed in tax treaties, is, however, not defined in tax treaties or even official commentaries on UN and OEC…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…n fall in this category of services. This issue, regarding the scope of article 15 of Indo-US tax treaty, came up for consideration, almost one and a half decade ago, before a coordinate bench of this Tribunal in the case of Graphite India Ltd Vs DCIT [(2002) 86 ITD 384 (Kol)]. Speaking through one of us, i.e. the Accountant Member, the Tribunal had then, inter alia, observed as follows: 12. The definition of 'professional services’, which are termed as 'independent personal services’ in the phraseology employed in tax treaties, is, however, not defined in tax treaties or even official commentaries on UN and OEC…

Graphite India Ltd. v. DCIT (86 ITD 384) — Cited in 12 Judgments | BharatTax