(i) SCA Hygiene Products AB v. Dy. CIT (IT)

187 ITD 419Income Tax Appellate Tribunal2021#23276 most cited
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Judgments citing (i) SCA Hygiene Products AB v. Dy. CIT (IT)

Jcdecaux S.A., New Delhi vs. ACIT, Circle-2(1)(2), International Taxation, New Delhi

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

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…tted that the assessee's case is squarely covered by Steria (India) Ltd. (supra) and hence the impugned addition is liable to be deleted. 11. The ld. AR relied on the following case laws:  SCA Hygiene Products AB vs. Dy. CIT (IT) [2021] 123 taxmann.com 152/187 ITD 419 (Mum. - Tirb.)  Qutotec OYJ vs. Dy. DIT (IT) [2016] 76 taxmann.com 33/[2017] 162 ITD 541 (Kol. - Trib.)  Nestle SA vs. ACIT [2019] 108 taxmann.com 237 (Delhi)  Cotecna Inspection SA vs. ITO [2022] 136 taxmann.com 368 (Delhi)  Galderma Pharma SA vs. ITO [2022] 138 taxmann.com 44 (Delhi) 12. With regard to Satisfaction of the "make available"…

Gunnebo, Mumbai vs. ACIT (International Taxation), Circle-2 (3)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 1441/MUM/2021[2016-17]Status: DisposedITAT Mumbai04 Oct 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No. 1441/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2016-17) Gunnebo Ab Acit (International बिधम/ Po Box No.5181, Goteberg, Taxation), Circle-2(3)(2) Vs. Sweden. Room No.2908, 29Th Floor, World Trade Centre-1, Cuffee Parade, Mumbai-400005. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaecg9613J (अपीलार्थी /Assessee) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Dhanesh Bafna/Pratik Shah/Riddhi Maru Revenue By: Shri Amit Kumar Soni (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 20/07/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R

For Appellant: Shri Dhanesh Bafna/PratikFor Respondent: Shri Amit Kumar Soni (Sr. DR)
Section 139Section 14Section 143(3)Section 92C

…nature of reimbursement of the expenses, it cannot be income chargeable to tax.” 8. Identical view is noted to have been expressed by the coordinate Benches of this Tribunal at Mumbai in the following decisions: (i) SCA Hygiene Products AB v. Dy. CIT (IT) (187 ITD 419) (ii) Essity Hygiene and Health AB Vs DCIT (IT) (190 ITD 166) 9. Respectfully following the ratio laid down in the aforesaid decisions (supra), and having regard to the fact that the assessee has demonstrated that recovery of expenses aggregating to Rs.1,05,93,812/- was on cost-to-cost basis, the impugned sum cannot 9 A.Y. 2016-17 Gunnebo AB be…

Dieffenbacher Gmbh Maschinen and Anlagenbau (Hereinafter Referred to As Dse, Pune vs. The ACIT Int Tax Circle 2(1) (2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 556/MUM/2022[2018-19]Status: DisposedITAT Mumbai16 Mar 2023AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhdieffenbacher Gmbh Vs. The Acit, Int Tax Maschinen Und Circle-2(1)(2), Room No. Anlagenbau, 1612, 16Th Floor, Heilbronner Strasse, 20 Air India Building, Eppingen, Germany Nariman Point, 411006 Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aadcd9456H Appellant .. Respondent Appellant By : Nikhil Tiwari Respondent By : Soumendu Kumar Dash

For Appellant: Nikhil TiwariFor Respondent: Soumendu Kumar Dash
Section 143(2)Section 143(3)Section 270A(2)Section 40Section 9(1)(vii)

…o referred the following judicial pronouncements: (i) Steria (India) Ltd. Vs. CIT [2016] 386 ITR 390 (Delhi HC) (ii) GRI Renewable Industries S.L. Vs. ACIT (ITA No.202/Pun/2021 dated 15 February 2022) (Pune ITAT) (iii) SCA Hygiene Products AB Vs. DCIT (2021) 187 ITD 419 (Mumbai ITAT) 7. Heard both the sides and perused the material on record. Without reiterating the facts as elaborated above the assessee submitted before the A.O & DRP copies of invoices of CBV with description of service placed at page no. 27 to 31 of the paper book and after referring the various details submitted that there was no transfer of…