How many judgments cite Invensys Systems Inc. v. DI.T (AAR)?

23 judgments on BharatTax cite Invensys Systems Inc. v. DI.T (AAR) (317 ITR 438), spanning 2018 to 2025.

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

Q: Which sections of the Income Tax Act does Invensys Systems Inc. v. DI.T (AAR) come up under?

It is most often cited in judgments turning on Section 1961, Section 139(1) of the Income Tax Act, Section 139(9) of the Income Tax Act, Section 143(2), Section 143(3), Section 143(3) of the Income Tax Act.

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.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 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 1961 Section 139(1) of the Income Tax Act Section 139(9) of the Income Tax Act Section 143(2)Section 143(3)Section 143(3) of the Income Tax Act Section 144C Section 144C of the Income Tax Act

Issues it is cited on

section 9(2)section 9(1)(vii)(b)fees for included services interest under section 234c ddt section 9(1)(vi)assistant director section 9(1)(vii)enduring benefit computer software section 234c tax treaty

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

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 4049/DEL/2015[2011-12]Status: DisposedITAT Delhi28 May 2019AY 2011-12

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…

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

In the result, the appeal of the Revenue dismissed

ITA 4143/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11

Section 143(2)Section 195Section 37Section 40Section 9

…d in Authority for Advance Rulings (2008) 307 ITR 418; 10 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 3.8 Before us, the Learned DR could not establish that any technical knowledge was made avail…

Soregam Sa, Gurgaon vs. DDIT, New Delhi

Appeal of the assessee is allowed

ITA 123/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblesoregam Sa Vs Ddit C/O. Deloitte Haskins & Sells Llp, Circle-3(2) 7Th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, Dlf Cyber City Complex, Centre, Jln Marg Dlf City Phase-Ii New Delhi Gurgaon Aaocs3856K (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(3)Section 234ASection 271(1)(c)

…ction aimed at uniformity and seamless quality in business dealings of participating group entities do not per se amounts to making available technical knowledge and experience: -Ernst & Young (P.) Ltd. [2010] 323 ITR 184 (AAR) -Invensys Systems Inc. [2009] 317 ITR 438 (AAR) 13. The Ld AR further submitted that the assessee company renders the IT support services from outside India and no personnel of the assessee company visits India in connection with the provision of such services to MIPL. Additionally, the Ld. AR submitted that no employee of MIPL is being trained in the course of rendering these services…