Holcim Services South Asia Ltd. v. DCIT

157 ITD 892Income Tax Appellate Tribunal#13498 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Holcim Services South Asia Ltd. v. DCIT

Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, Circle-26(1), New Delhi

ITA 487/DEL/2019[2013-14]Status: DisposedITAT Delhi21 Nov 2019AY 2013-14

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…s Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident, there should not be any assessment in India and there is no obligation to deduct tax at source on the assessee. 11. As regards Ground Nos. 4 to 4.4, the Ld. DR submitted that the Explan…

M/S Value First Digital Media Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4389/DEL/2015[2010-11]Status: DisposedITAT Delhi21 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

Section 143(3)Section 37Section 40Section 72ASection 9Section 9(1)(vi)

…s Aktiongesellschaft 310 ITR 320 (Bom HC) ii) DIT vs. Nokia Network OY 358 ITR 259 (Del HC) iii) DIT vs. Infrasoft Ltd. 220 Taxman 274 (Del HC) iv) Ashok Piramal Management Corpn. Ltd. vs. ACIT (2016) 161 ITD 234 v) Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Tri.) The Ld. AR has also given an alternate submission that the services and the expenses have incurred outside India and the assessee being non-resident, there should not be any assessment in India and there is no obligation to deduct tax at source on the assessee. 11. As regards Ground Nos. 4 to 4.4, the Ld. DR submitted that the Explan…

DCIT 2(2), Mumbai vs. Knight Frank (I) P. Ltd, Mumbai

In the result, appeal filed by the assessee is partly allowed and the revenue’s appeal is dismissed

ITA 3256/MUM/2013[2009-10]Status: DisposedITAT Mumbai18 Mar 2019AY 2009-10

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2009-2010 M/S Knight Frank (I) Pvt. Ltd., The Addl. Commissioner Of C/O Kalyaniwalla & Mistry, Income Tax – 2(2), Army & Navy Building, Room No. 548, 5Th Floor, 3Rd Floor, 148 M.G. Road, Fort, Vs. Aayakar Bhavan, M.K. Marg, Mumbai - 400001 Mumbai Pan: Aaack1544J (Appellant) (Respondent) & Assessment Year: 2009-2010 The Dcit – 2(2), M/S Knight Frank (India) Pvt. Ltd. Room No. 545, Paville House, Near Twin Towers, Aayakar Bhavan, M.K. Road, Off. Veer Savarkar Marg, Mumbai - 400020 Vs. Prabhadevi, Mumbai - 400025 Pan: Aaack1544J (Appellant) (Respondent) Assessee By : Shri M.M. Golwala & Amey Wagle (Ar) Revenue By : Shri Rajesh Kumar Yadav & S.K. Mishra (Dr) Date Of Hearing: 21/12/2018 Date Of Pronouncement: 18/03/2019

For Appellant: Shri M.M. Golwala & Amey Wagle (AR)For Respondent: Shri Rajesh Kumar Yadav &
Section 143Section 145Section 145ASection 251(2)Section 40Section 43BSection 9

…was applicable in the case of the assessee and the authorities below has wrongly disallowed the claim of the assessee. The Ld. counsel further relying on the decision of the Mumbai Bench of the Tribunal in the case of Holcim Services South Asia Ltd. vs. DCIT 157 ITD 892 (Mum Trib) submitted that in the Assessment Year: 2009-2010 said case, the AO disallowed payment made to non-resident without deducting tax at source in view of the explanation inserted under section 9 by Finance Act, 2010 with retrospective effect from 1.6.1976, disallowance was held not justified for the reasons that the assessee could not hav…

M/S.. Synthes Medical Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 6006/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

…r providing training to doctors and it was not in any way in the nature of fee for technical services. In support of the contention, the counsel relied on the decision of the Mumbai bench of the Tribunal in the case of Holcim Services South Asia Ltd. Vs. DCIT 157 ITD 892. 13.2 On the contrary, the Ld. Senior DR relied on the finding of the lower authorities. 13.3 We have heard the rival submissions and perused the relevant material on record. We find that on the issue in dispute, the Ld. CIT-A has observed as under: & ITA No. 5807/Del/2013 “8.3 After going through the facts of the case, observations of the A.O.…

M/S.. Synthes Medical Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 6005/DEL/2013[2007-08]Status: DisposedITAT Delhi31 Mar 2017AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

…r providing training to doctors and it was not in any way in the nature of fee for technical services. In support of the contention, the counsel relied on the decision of the Mumbai bench of the Tribunal in the case of Holcim Services South Asia Ltd. Vs. DCIT 157 ITD 892. 13.2 On the contrary, the Ld. Senior DR relied on the finding of the lower authorities. 13.3 We have heard the rival submissions and perused the relevant material on record. We find that on the issue in dispute, the Ld. CIT-A has observed as under: & ITA No. 5807/Del/2013 “8.3 After going through the facts of the case, observations of the A.O.…

DCIT, New Delhi vs. M/S. Synthes Medical Pvt. Ltd., New Delhi

In the result, both the appeals for assessment years 2007-08 and 2008-09 filed by the assessee are partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 5807/DEL/2013[2008-09]Status: DisposedITAT Delhi31 Mar 2017AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 32(1)Section 37(1)

…r providing training to doctors and it was not in any way in the nature of fee for technical services. In support of the contention, the counsel relied on the decision of the Mumbai bench of the Tribunal in the case of Holcim Services South Asia Ltd. Vs. DCIT 157 ITD 892. 13.2 On the contrary, the Ld. Senior DR relied on the finding of the lower authorities. 13.3 We have heard the rival submissions and perused the relevant material on record. We find that on the issue in dispute, the Ld. CIT-A has observed as under: & ITA No. 5807/Del/2013 “8.3 After going through the facts of the case, observations of the A.O.…

Asst CIT 16(3), Mumbai vs. D.A. Jhaveri, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3758/MUM/2013[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2008-09)

For Appellant: Shri Hiro RaiFor Respondent: Shri Morya Pratap
Section 143(3)Section 40Section 40a

…A No. 1917/Mum/2013 2. Channel Guide India Ltd. v. ACIT, 139 ITD 49 (Mum-Trib) 3. New Bombay Park Hotel Pvt. Ltd. v. ITO(IT), 61 SOT 105 (Mum-Trib) 4. (URO) United Helicharters (P) Ltd. v. ACIT, 60 SOT 58 (Mum-Trib) 5. Holcim Services South Asia Ltd. v. DCIT, 157 ITD 892 (Mum-Trib) 12 M/s. D.A. Jhaveri In the absence of any contrary decision, the aforesaid plea of assessee is also liable to be upheld and thus, the disallowance made by Assessing Officer by invoking Sec. 40(a)(i) of the Act stands correctly deleted by the CIT(A), which we hereby affirm. 15. Insofar as the Ground of appeal nos. 2 & 3 are concerne…

Holcim Services South Asia Ltd. v. DCIT (157 ITD 892) — Cited in 7 Judgments | BharatTax