(i) Renaissance Services BV v. Deputy Director of Income-tax (International Taxation)-2(1), Mumbai

94 Taxmann.com 465Income Tax Appellate Tribunal2018#10180 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing (i) Renaissance Services BV v. Deputy Director of Income-tax (International Taxation)-2(1), Mumbai

MANUFACTURE FRANCAISE DES PNEUMATIQUES MICHELIN,FRANCE vs. ACIT, CIRCLE-2(2)(1), (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal is partly allowed

ITA 521/DEL/2020[2016-17]Status: DisposedITAT Delhi13 Sept 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri N.K. Billaiyaassessment Year: 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER Assessment Year: 2016-17 Manufacture Francaise Des Vs. ACIT, Pneumatiques Michelin, International taxation, C/o- 3rd Floor, Orchid Circle-2(2)(1), Business Park, Sohna Road, New Delhi Gurgaon -122 002 PAN :AAHCM1684L (Appellant) (Respondent) Assessee by Sh. Rajan Vohra, CA Sh. Hemen Chandraya, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 15.06.2023 Date of pronouncement 13.09.2023 ORDER PER SAKTIJIT DEY, V.P. Captioned appeal by the assessee ar…

M/S. INFOSYS BPO LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(1), BANGALORE

In the result, appeal by the assessee is allowed

ITA 989/BANG/2017[2016-17]Status: DisposedITAT Bangalore01 Sept 2022AY 2016-17

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(It)A No.989/Bang/2017 Assessment Year : 2016-17 M/S. Infosys Bpo Limited Vs. The Deputy Commissioner Of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, Pan : Aaccp 4478 N Circle 1(1), Bengaluru. Appellant Respondent Appellant By : Shri. Padam Chand Khincha, Ca Respondent By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru Date Of Hearing : 25.08.2022 Date Of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 28.02.2017 Of Cit(A) - 12, Bengaluru, Relating To Assessment Year 2016-17. 2. The Assessee Is A Company Engaged In The Business Of Rendering Bpo Services. The Assessee Made Payment Of 2100 Us$ To A Non- Resident Viz., Stakeholder Centered Coaching (International Ltd.,)

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru
Section 248Section 5Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER IT(IT)A No.989/Bang/2017 Assessment Year : 2016-17 M/s. Infosys BPO Limited Vs. The Deputy Commissioner of Income Electronic City, Hosur Road, Tax, Bengaluru – 560 100. International Taxation, PAN : AACCP 4478 N Circle 1(1), Bengaluru. APPELLANT RESPONDENT Appellant by : Shri. Padam Chand Khincha, CA Respondent by : Shri. K. R. Narayana, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 25.08.2022 Date of Pronouncement : 01.09.2022 O R D E R Per N. V. Vasudevan, Vice Pre…

RUSSELL REYNOLDS ASSOCIATES INC.,USA vs. ACIT CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, both the appeals are allowed

ITA 1958/DEL/2020[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI

In the result, both the appeals are allowed

ITA 3050/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (IT), CIRCLE-2,, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1348/PUN/2019[2011-12]Status: DisposedITAT Pune17 May 2022AY 2011-12

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 1554/PUN/2018 TIBCO Software B.V., ACIT (IT), Circle-2, 2015-16 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune- 411 006 PAN : AAECT3252G 2 1348/PUN/2019 TIBCO Software B.V., ACIT (IT), Circle-2, 2011-12 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar,…

TIBCO SOFTWARE BV,,PUNE vs. ASSISTANT COMMISSIONER OF INCOME-TAX, (INTERNATIONAL TAXATION), CIRCLE -2,, PUNE

In the result, the appeal filed by the assessee in ITA

ITA 1554/PUN/2018[2015-16]Status: DisposedITAT Pune17 May 2022AY 2015-16

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravisl.

For Appellant: Shri Somil AgarwalFor Respondent: Shri Deepak Garg
Section 144C(13)Section 234BSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘C’ PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1 1554/PUN/2018 TIBCO Software B.V., ACIT (IT), Circle-2, 2015-16 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune- 411 006 PAN : AAECT3252G 2 1348/PUN/2019 TIBCO Software B.V., ACIT (IT), Circle-2, 2011-12 C/o. TIBCO Software India Pune Pvt. Ltd., 3rd Floor, Binarius, Deepak Complex, National Games Road, Shastri Nagar,…

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals are allowed

ITA 1166/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Apr 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

M/S RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals are allowed

ITA 1165/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

TIBCO SOFTWARE B.V.,,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, (IT), CIRCLE - 2,, PUNE

Appeal is allowed for statistical purposes

ITA 2979/PUN/2017[2014-15]Status: DisposedITAT Pune29 Mar 2022AY 2014-15

Bench: Shri R.S.Syal & Sonjoy Sarma,Jm Assessment Year : 2014-15 Tibco Software B.V. ...... Appellant C/O Tibco Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National Games Road, Shastri Nagar, Yerwada, Pune – 411 006. Pan : Aaect3252G V/S. Dcit(It),Circle-2, Pune ……Respondent

For Appellant: Shri Somil AgarwalFor Respondent: Shri Rajiv Kumar
Section 144C(13)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SONJOY SARMA,JM Assessment Year : 2014-15 TIBCO Software B.V. ...... Appellant C/o TIBCO Software India P.Ltd. 3 Floor, Binnarius,Deepak Complex, National games road, Shastri Nagar, Yerwada, Pune – 411 006. PAN : AAECT3252G V/s. DCIT(IT),Circle-2, Pune ……Respondent Assessee by : Shri Somil Agarwal Revenue by : Shri Rajiv Kumar Date of Hearing : 24.03.2022 Date of Pronouncement : 29.03.2022 ORDER PER SHRI SONJOY SARMA, JM: This is an appeal filed by the Assessee directed against the final Assessment Order dated 06.10.…

H.J. HEINZ COMPANY, USA,MUMBAI vs. ACIT, NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…

H.J. HEINZ COMPANY, USA,MUMBAI vs. ADIT, NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER H. J. Heinz Company, USA Vs ADIT 7th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi AACCH2144P (RESPONDENT) (APPELLANT) H. J. Heinz Company, USA Vs ACIT 7th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room NO. 410, 4th Floor, E- AACCH2144P Z Block, Pratyaksh Kar (APPELLANT) Bhawan New Delhi (RESPONDENT) Appellant by Sh. Salil Kapoor, Adv, Ms. Soumya Singh, Adv, Ms. Ananya Kapoor, Adv…