HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT v. All Russia Scientific Research Institute and Cable Industry

92 TTJ 74Income Tax Appellate Tribunal#21631 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2017 to 2017.

Judgments citing HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT v. All Russia Scientific Research Institute and Cable Industry

The ACIT, 1(1), Bhopal vs. M/S. Andritz Hydro Pvt. Ltd., Raisen

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 349/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…India as per Article 12 of tax Treaty as well as section 9(1) (vi) and section 9(1) (vii) of the Act. The DRP also placed reliance in the case of HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT vs. All Russia Scientific Research Institute and Cable Industry 92 TTJ 74(Mum). The DRP observed that Australian Company provided complete design, drawing and the assessee has not purchased designs & drawings but only agreed to right to use it under license. Therefore, the assessee was liable to deduct TDS u/s. 195 of the Act. Since, the assessee has not deducted TDS, provisions of section 40(a) (ia) are attracted and th…

M/S Andritz Hydro Private Limited (Earlier Known As V A Tech Hydro Indai Pvt. Ltd.), Mandideep vs. The ACIT 1(1), Bhopal

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 316/IND/2016[2011-12]Status: DisposedITAT Indore28 Feb 2017AY 2011-12

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…India as per Article 12 of tax Treaty as well as section 9(1) (vi) and section 9(1) (vii) of the Act. The DRP also placed reliance in the case of HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT vs. All Russia Scientific Research Institute and Cable Industry 92 TTJ 74(Mum). The DRP observed that Australian Company provided complete design, drawing and the assessee has not purchased designs & drawings but only agreed to right to use it under license. Therefore, the assessee was liable to deduct TDS u/s. 195 of the Act. Since, the assessee has not deducted TDS, provisions of section 40(a) (ia) are attracted and th…

The DCIT, 1(1), Bhopal vs. M/S. Andritz Hydro Pvt. Ltd., Raisen

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 265/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…India as per Article 12 of tax Treaty as well as section 9(1) (vi) and section 9(1) (vii) of the Act. The DRP also placed reliance in the case of HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT vs. All Russia Scientific Research Institute and Cable Industry 92 TTJ 74(Mum). The DRP observed that Australian Company provided complete design, drawing and the assessee has not purchased designs & drawings but only agreed to right to use it under license. Therefore, the assessee was liable to deduct TDS u/s. 195 of the Act. Since, the assessee has not deducted TDS, provisions of section 40(a) (ia) are attracted and th…

M/S. Andritz Hydro Private Limited (Earlier Known As Va Tech Hydro India Private Limited), Bhopal vs. The DCIT 1(1), Bhopal

In the result, grounds taken by the assessee in all the years with respect to provision of warranty are allowed

ITA 157/IND/2015[2010-11]Status: DisposedITAT Indore28 Feb 2017AY 2010-11

Bench: Shri D.T. Garasia & Shri O.P. Meena

Section 143(3)Section 144C

…India as per Article 12 of tax Treaty as well as section 9(1) (vi) and section 9(1) (vii) of the Act. The DRP also placed reliance in the case of HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT vs. All Russia Scientific Research Institute and Cable Industry 92 TTJ 74(Mum). The DRP observed that Australian Company provided complete design, drawing and the assessee has not purchased designs & drawings but only agreed to right to use it under license. Therefore, the assessee was liable to deduct TDS u/s. 195 of the Act. Since, the assessee has not deducted TDS, provisions of section 40(a) (ia) are attracted and th…

HMS Real Estate (P) Ltd. 325 ITR 71(AAR) and DCIT v. All Russia Scientific Research Institute and Cable Industry (92 TTJ 74) — Cited in 4 Judgments | BharatTax