Invensys Systems Inc. v. DI.T (AAR)

317 ITR 438Reported decision2009#5030 most cited

What is Invensys Systems Inc. v. DI.T (AAR) authority for?

Payments for services are not taxable in India as Fees for Included Services (FIS) under a Double Taxation Avoidance Agreement (DTAA) if they do not make technical knowledge, know-how, or experience available to the Indian recipient.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.

Also referred to as

Invensys Systems Inc. · Fees for Included Services · FIS · make available · DTAA · Article 12 · business profits · international taxation

Sections most often in play

Section 1961Section 139(1) of the Income Tax ActSection 139(9) of the Income Tax ActSection 143(2)Section 143(3)Section 143(3) of the Income Tax ActSection 144CSection 144C of the Income Tax Act

Issues it is cited on

section 9(2)section 9(1)(vii)(b)fees for included servicesinterest under section 234cddtsection 9(1)(vi)assistant directorsection 9(1)(vii)enduring benefitcomputer softwaresection 234ctax treaty

Judgments citing Invensys Systems Inc. v. DI.T (AAR)

Deputy Commissioner of Income Tax, Gurgaon vs. Hays Business Solutions Private Limited, Gurgaon

The appeal of the Revenue is dismissed

ITA 3003/DEL/2023[2014-15]Status: DisposedITAT Delhi29 May 2025AY 2014-15

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI MANISH AGARWAL (Accountant Member)

Section 143(2)Section 143(3)Section 195(1)Section 250Section 37Section 40

…dia Private Limited (264 CTR 117) (AAR)  Bharti Axa General Insurance Co. Ltd., In re (326 ITR 477) (AAR Delhi)  Cummins Ltd, In re (381 ITR 44) (AAR Delhi)  Intertek Testing Services India (P) Ltd. (AAR) (307 ITR 418)  Invensys Systems Inc. vs DIT (AAR) (317 ITR 438)  Given the above, the Assessee is not required to withhold tax on payment of management fee which is not chargeable to tax in India. Reliance in this regard is placed on the decision of Hon'ble Supreme Court in case of GE India Technology Centre Private Limited vs CIT (327 ITR 456) wherein it has been held that tax is required to be withheld in…

Snc Lavalin Inc., Delhi vs. The Assistant Commissioner of Income Tax, Circle Int. Tax 3(1)(2), Delhi

In the result, the Appeal of the assessee is allowed, the Stay Application of the assessee is dismissed as infructuous

ITA 3691/DEL/2023[2021-22]Status: DisposedITAT Delhi25 Jun 2024AY 2021-22

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 139(1)Section 143(3)Section 144C(1)Section 270ASection 9(1)(vii)

…of expression 'make available'.” 8 SA No. 36/Del/2024 SNC Lavalin Inc. 18. Similar views expressed by various forums of the judiciary in a plethora of judgments:  Cushman and Wakefield Pte. Ltd (2008) 305 ITR 208 (AAR)  Invensys Systems Inc., In Re (2009) 317 ITR 438 (AAR)  Federation of Indian Chamber of Commerce and Industry (2010) 320 ITR 124 (AAR)  Ernst & Young (P) Ltd (2010) 323 ITR 184 (AAR)  R. R. Donelley India Outsource Private Ltd (2010) 241 CTR 305 (AAR)  C.E.S.C. Ltd. vs. Deputy Commissioner of Income-tax (2003) 87 ITD 653 (Kolkata)  Raymond Ltd. vs. Deputy Commissioner of Income-tax (2003)…

Financiere Cvt (Now Ge Energy Power Conversion Group), Gurgaon vs. ACIT, Circle (1)(3)(1), International Taxation, New Delhi

In the result, appeal is allowed

ITA 7736/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Jun 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17 Financiere Cvt (Now Ge Energy Versus Acit, Circle 1(3)(1), Power Conversion Group), 6Th International Taxation, Floor, Building 7A, Dlf Cyber New Delhi. City, Phase-3, Gurgaon. Pan: Aabcf6233C) (Appellant) (Respondent)

For Appellant: Sh. Ravi Sharma, Advoate &For Respondent: Sh. S.N. Pandey, Sr. DR

…TR 504 (Delhi) (ii). Dee Beers India Minerals (P) Ltd. (2012), 346 ITR 467 (Kar.) (iii). Steria (India) Ltd. v. CIT (2016) 386 ITR 30 (Del). (iv). Measurement Technology Ltd. United Kingdom (2015) 376 ITR 461(AAR) 7 (v). Invensys Systems Inv. Vs. DCIT (2009) 317 ITR 438 (AAR) (vi). DCIT vs. Boston Consulting Group (2005) 94 ITD-31. (vii). DCIT v. Sun Pharmaceutical Laboratories Ltd. (2018) 96 taxmann.com 105. 8. Finally, he submitted, in assessee’s own case for assessment year 2015-16, learned first appellate authority himself has concluded that identical nature of receipts from same Indian subsidiary is not i…

Altos It Solutions and Services Inc., Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…Ltd Vs DDIT (2013] (141 ITD 598) (Pune) Ernst & Young Pvt. Ltd, in Re [2010] (323 ITR 184) (AAR) Endemol India Pvt. Ltd, in Re [2013] 261 CTR 117 (AAR) Bharati AXA General Insurance Co. Ltd, in Re [2010] (326 ITR 477) (AAR) Invensys Systems Inc, in Re [2009] (317 ITR 438) (AAR) 3.4.22 The assessee submits that, in the instant case, the services provided by the assessee to Atos India do not make available technical knowledge, knowhow, experience, etc. Hence, they do not qualify as FIS under Article 12(4) of India-USADTAA. 3.4.23 In light of the above, payments received by the assessee from Atos India are neither i…

M/S. Grant Thornton Advisory (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…tertek Testing Services India (P) Ltd. Vs. Authority for Advance Rulings (2008) 307 ITR 418 (f) BharatiAxa General Insurance Co. Ltd. (2010) 326 ITR 477 (AAR) (g) Cable & Wireless Networks India Pvt. Ltd. (2009) 315 ITR 72 (h) Invensys Systems Inc., (2009) 317 ITR 438 (i) Guy Carpenter & Co. Ltd. Vs ADIT (2012) 18 ITR (Trib) 414 (Delhi) 8 AY: 2011-12 [Grant Thornton Advisory (P.) Ltd.] (j) WNS North America Inc. Vs ADIT (International Taxation) (2013) 141 ITD 117 (Mumbai) : (2013) 25 ITR (Trib) 582 (Mumbai) k) Emst & Young Pvt. Ltd., (2010) 323 ITR 184 (Pages 197 - 204 of the PB) 3.4 He submitted, the ass…

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)

…. It was submitted that the nature of services were such which were required by the RRAIPL on day to day basis for running its business and are not managerial in nature. Ld. Counsel specially relied the observations of AAR in the case of Invensys Systems Inc. 317 ITR 438 (AAR) and referred to para 8.2 where AAR observed : “ Though some of the services required to be performed under the agreement have the trappings of technical or consultancy services, looking at the substance and the predominant nature of the services, they primarily fall under the category of ‘managerial’.” He also referred to the case of (i) I…

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)

…. It was submitted that the nature of services were such which were required by the RRAIPL on day to day basis for running its business and are not managerial in nature. Ld. Counsel specially relied the observations of AAR in the case of Invensys Systems Inc. 317 ITR 438 (AAR) and referred to para 8.2 where AAR observed : “ Though some of the services required to be performed under the agreement have the trappings of technical or consultancy services, looking at the substance and the predominant nature of the services, they primarily fall under the category of ‘managerial’.” He also referred to the case of (i) I…

Ge Energy Management Services Inc., Gurgaon vs. ACIT (International Taxation), New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 634/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Ge Energy Management Services Inc., Gurgaon vs. ACIT, Circle- 1(3)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 5815/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Ge Energy Management Services Inc., Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 1008/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Nov 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Ge Energy Management Services Inc., Gurgaon vs. ACIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 1731/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

M/S. Ge Energy Management Services Inc., Gurgaon vs. ADIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 458/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Ge Energy Management Services Inc., Gurgaon vs. DDIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 429/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Ge Energy Management Services Inc., Gurgaon vs. ADIT, New Delhi

In the result, the appeals filed by the assessee in ITA No

ITA 5544/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…se of reference: "...If the first party uses all the technical services at its own end abroad, albeit the benefit of that directly and solely flows to the payer of the service in India, that cannot be characterized as the Invensys Systems Inc. vs DI.T (AAR) (317 ITR 438) In this case, the AAR relied on the case of Intertek Testing Services Pvt. Ltd (supra). The relevant Para of the ruling is reproduced below: ' Assuming that some of the services/functions can be brought within the definition of technical or consultancy services, yet the other ingredient in clause (b) of Art. 12.4. of DTAA viz. "make available"…

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed

ITA 4524/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Sept 2021AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 144C(3)

…erein it is held that the similar services as provided by the Assessee to IHG India are not in the nature of FTS. • Bharti AXA General insurance Co. Ltd (234 ITR 62)AAR • Shell Technology India Private Limited (AAR No 850 of 2009) AAR • Invensys Systems Inc. (317 ITR 438) AAR • Ernst & Young (P) Ltd (323 ITR 184) AAR • Measurement Technologies Limited [305 ITR 37[305 ITR 37 (AAR)] AAR • Intertek Testing Services India (P.) Ltd., In re (175 Taxman 375 ) AAR 23. It was argued that the aforesaid principal and meaning of 'Make Available' has been upheld in plethora of judicial precedents, in the context of tax treat…

M/S Ecorys Nederlands B.V., Delhi vs. ADIT (International Taxation), New Delhi

In the result the appeal filed by the assessee is allowed for statistical purposes in the terms indicated above

ITA 6494/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2011-12

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Satpal Gulati, CIT (DR)
Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Asstt. Year 2011-12 Ecorys Nederlands B. V. Vs. ADIT (International C/o Kapil Goel Adv. Taxation) F-26/124, Sector 7, Rohini Circle 1 (2) Delhi 110 085 New Delhi. PAN AACCE4314Q (Appellant) (Respondent) Assessee by: Shri Kapil Goel, Advocate Department by : Shri Satpal Gulati, CIT (DR) Date of Hearing 05/10/2020 Date of 11/11/2020 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dat…

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…(P.) Ltd. 346 ITR 467 (Karnataka High Court), Intertek Services 307 ITR 418 (AAR), M/s Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR), Measurement Technology Ltd. (AAR No. 966 of 2010), Ernst & Yong Pvt. Ltd. 323 ITR 184 (AAR), Invensys Systems Inc 317 ITR 438 (AAR). Regarding the direction of the DRP that since the appellant is providing facilities for computer infrastructure as per the IDC agreement, which has been held to be royalty, the said management services would also be taxable as FTS as per clause 12(4)(a) of the said DTAA, the Ld. counsel clarifies that the IDC services are not taxable as r…

Edenred Pte Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…(P.) Ltd. 346 ITR 467 (Karnataka High Court), Intertek Services 307 ITR 418 (AAR), M/s Bharati Axa General Insurance Co. Ltd. 326 ITR 477 (AAR), Measurement Technology Ltd. (AAR No. 966 of 2010), Ernst & Yong Pvt. Ltd. 323 ITR 184 (AAR), Invensys Systems Inc 317 ITR 438 (AAR). Regarding the direction of the DRP that since the appellant is providing facilities for computer infrastructure as per the IDC agreement, which has been held to be royalty, the said management services would also be taxable as FTS as per clause 12(4)(a) of the said DTAA, the Ld. counsel clarifies that the IDC services are not taxable as r…

ACIT, New Delhi vs. M/S. Grant Thornton India LLP, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6489/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 6489/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Income Vs M/S Grant Thornton India Llp, Tax, Circle-52(1), L-41, Connaught Circus, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aacfg9740K Assessee By : Sh. Sh. Vinod Bindal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 25.07.2019 Date Of Pronouncement: 25.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Sh. Vinod Bindal, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 40Section 90

…orted in Authority for Advance Rulings (2008) 307 ITR 418; f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & Wireless Networks India Pvt. Ltd., reported in (2009) 315 ITR 72; h) Invensys Systems Inc., reported in (2009) 317 ITR 438; i) Guy Carpenter & Co. Ltd. Vs. ADIT, reported in (2012) 18 ITR (Trib.) 414 (Del.) j) WNS North America Inc. Vs. ADIT (International Taxation), reported in (2013) 25 ITR (Trib.) 582 (Mum.); and k) Ernst & Young Pvt. Ltd., reported in (2010) 323 ITR 184 8 3.8 Before us, the Learned DR could not establish that any technical knowledge was made ava…

ACIT, New Delhi vs. M/S. Kapoor Industries, New Delhi

Accordingly the entire three grounds rose in appeal for AY 2011-12 is dismissed

ITA 4050/DEL/2015[2012-13]Status: DisposedITAT Delhi28 May 2019AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri R. K. Mehra, CAFor Respondent: Shri K Hauthang, Sr. DR
Section 143(3)Section 195Section 40Section 9

…ld tax at source u/s. 195. AR placed reliance in this regard on various judicial pronouncements including [Dun and Bradstreet Espana S.A. in re, (2005) 272 ITR 99 (AAR)], [Timken India Ltd. In re, (2005) 273 ITR 67 (AAR)], [Invensys Systems Inc, In re, (2009) 317 ITR 438 (AAR)], [Infosys Technologies Ltd., In re (2013) 350 ITR 178 (AAR)], [Laird Technologies India Pvt. Ltd, In re (2010) 323 ITR 598 (AAR)]. 4.2 It has also been submitted that commission agents to whom commission has been paid did not have any place of business or permanent establishment in India so as to attract the provisions contained in section…