Invensys Systems Inc. v. DIT

323 ITR 184Reported decision2010#2929 most cited

What is Invensys Systems Inc. v. DIT authority for?

Management services that do not transfer technical knowledge or skill to the service recipient, thus failing the 'make available' clause, do not constitute Fees for Technical Services (FTS) under the India-UK Double Taxation Avoidance Agreement.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Ernst & Young Private Limited In Re. · 323 ITR 184 · Section 9(1)(vii) · Section 90 · make available clause · fees for technical services · FTS · India-UK DTAA · management services · AAR · Article 13 DTAA

Also reported as

183 Taxmann 81

Sections most often in play

Section 1961Section 195Section 40(a)(ia)Section 9(1)(vii)Section 10ASection 10AASection 115JBSection 143(3)

Issues it is cited on

make available clauseuse of equipmentfees for included servicessection 90(1)section 9(l)(vi)depreciation on softwaresection 9(l)section 9(1)(vii)section 9(1)(vii)(b)section 90(2)enduring benefitfees for technical services

Judgments citing Invensys Systems Inc. v. DIT

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

…etc. to the Assessee and hence, it is not chargeable to tax in India under the provisions of the Act read with India-UK tax treaty.  Reliance in this regard is placed on the ruling of Authority for Advance Ruling in the case of Ernst & Young (P) ltd., In re (323 ITR 184) wherein it has been held that management services which do not make available technical knowledge, skill to the service recipient and therefore, will not fall within the definition of FTS under India-UK tax treaty, The relevant extract is reproduced herein below: "8. First of all, some of the services enumerated above have the flavour of managem…

ASSISTANT COMMISSIONER OF INCOME TAX, CHENNAI vs. COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED, CHENNAI

ITA 1262/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. R. Raghunatha, Hon'Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Cognizant Technology Solutions Vs The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai - 600 096. (प्रत्यर्थी/Respondent) Pan: Aaacd 3312M (अपीलार्थी/Appellant) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 (निर्धारण वर्ष / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) The Asst. Commissioner Of Vs Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai - 600 096. Pan: Aaacd 3312M (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) निधारिती की ओर से/Assessee By राजस्व की ओर से /Revenue By : Shri N.V. Balaji, Advocate : Shri R. Clement Ramesh Kumar, Cit & Ms. Anitha, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 11.03.2025 घोषणा की तारीख/Date Of Pronouncement : 16.05.2025 - 2 -

For Respondent: Shri N.V. Balaji, Advocate
Section 10ASection 14ASection 40Section 9(1)

…to Page No. 239 (Para No. 22) of the case law paper book • Raymond Limited vs. DCIT [86 ITD 791 (Mum. ITAT)] O CESC Ltd vs. DCIT [87 ITD 653 (Cal. ITAT)] • NQA Quality Systems Register Ltd vs. DCIT 2 SOT 249 (Del. ITAT) O Ernst & Young Private Limited In Re. 323 ITR 184 (AAR) O Sundaram Asset Management Company Ltd Vs DCIT, LTU [2019] 111 taxmann.com 11 (Chennai ITAT) reference in this regard is made to Page No. 396 (Para No. 9) of the case law paper book. - Routine repair/ maintenance services and remote IT support services do not constitute 'technical services': O Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 IT…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1207/CHNY/2024[2014-15]Status: DisposedITAT Chennai16 May 2025AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…d Limited vs. DCIT [86 ITD 791 (Mum. ITAT)] o CESC Ltd vs. DCIT [87 ITD 653 (Cal. ITAT)] o NQA Quality Systems Register Ltd vs. DCIT 2 SOT 249 (Del. ITAT) - 19 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 o Ernst & Young Private Limited In Re. 323 ITR 184 (AAR) o Sundaram Asset Management Company Ltd Vs DCIT, LTU [2019] 111 taxmann.com 11 (Chennai ITAT) reference in this regard is made to Page No. 396 (Para No. 9) of the case law paper book. - Routine repair/ maintenance services and remote IT support services do not constitute ‘technical services': o Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 IT…

COGNIZANT TECHNOLOGY SOLUTIONS INDIA PRIVATE LIMITED,CHENNAI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE 1(1),, CHENNAI

ITA 1193/CHNY/2024[2010-11]Status: DisposedITAT Chennai16 May 2025AY 2010-11

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.1193, 1194, 1205, 1206 & 1207/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs Cognizant Technology Solutions The Asst. Commissioner India Pvt. Ltd., Of Income Tax, No.5/535, Okkiam Thoraipakkam, Central Circle 1(1), Old Mahabalipuram Road, Chennai. Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent) & आयकर अपील सं./Ita Nos.1262, 1263, 1264, 1265 & 1266/Chny/2024 ("नधा"रण वष" / Assessment Years: 2010-11, 2011-12, 2012-13, 2013-14 & 2014-15) Vs The Asst. Commissioner Of Cognizant Technology Income Tax, Solutions India Pvt. Ltd., Central Circle 1(1), No.5/535, Okkiam Chennai. Thoraipakkam, Old Mahabalipuram Road, Chennai – 600 096. Pan : Aaacd 3312M (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri N.V. Balaji, AdvocateFor Respondent: Shri R. Clement Ramesh Kumar, CIT
Section 10ASection 14ASection 40Section 9(1)

…d Limited vs. DCIT [86 ITD 791 (Mum. ITAT)] o CESC Ltd vs. DCIT [87 ITD 653 (Cal. ITAT)] o NQA Quality Systems Register Ltd vs. DCIT 2 SOT 249 (Del. ITAT) - 19 - ITA Nos.1193, 1194, 1205 to 1207, 1262 to 1266/CHNY/2024 o Ernst & Young Private Limited In Re. 323 ITR 184 (AAR) o Sundaram Asset Management Company Ltd Vs DCIT, LTU [2019] 111 taxmann.com 11 (Chennai ITAT) reference in this regard is made to Page No. 396 (Para No. 9) of the case law paper book. - Routine repair/ maintenance services and remote IT support services do not constitute ‘technical services': o Lufthansa Cargo India (P) Ltd. vs. DCIT: 91 IT…

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)

…iary 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) 86 ITD 791 (Mumbai)  NQA Quality Systems Ltd. vs. DCIT (2005) 92 TTJ 946 (Delhi)  Me Kinsey and Co. vs. ADIT 284 ITR (AT) 227 …

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)

…nce Co. Ltd (234 CTR 62) (AAR)  Raymond Ltd. vs. DCIT 86 ITD 791 (Mumbai ITAT)  NTT Asia Pacific Holdings Pte. Ltd. Vs. Assistant Commissioner of Income-tax, International Taxation [2022] 141 taxmann.com 137 (Mumbai - Trib.)  Ernst & Young (P.) Ltd. [2010] 323 ITR 184 (AAR)  C.E.S.C Ltd vs. DCIT [2003] 87 ITD 653 (Kolkata ITAT)  Intertek Testing Services India (P) Ltd., In re [2008] 307 ITR 418 (AAR)  Linklaters LLP vs. Deputy Commissioner of Income-tax [2017] 79 taxmann.com 12 (Mumbai - Trib.) 13. On the other hand, the ld. DR relied on the judgments of the Hon’ble Apex Court in the case of Assessing Offi…

DCIT, CIRCLE-4(2), NEW DELHI vs. CAMPUS EAI INDIA PVT. LTD., NEW DELHI

In the result, appeal of the Revenue is dismissed

ITA 355/DEL/2021[2017-18]Status: DisposedITAT Delhi20 Oct 2023AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(2)Section 143(3)Section 40

…ne into it. But, that is not enough to fall within the description of services which make available the technical knowledge, etc. The view is also supported by the order of Authority of Advance Ruling in the case of Ernst & Young (P.) Ltd., In reported [2010] 323 ITR 184 2 (AAR New Delhi), wherein support services were provided by an affiliate in U.K. to EYPL under a global agreement in the Appeal No. 10738/19-201 field of market strategy, knowledge management and sharing, priority accounts strategy, internal communications, public relations, providing global data centre services etc. This Authority observed that…

DCIT CIRCLE- 1(2)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CEVA ASIA PACIFIC HOLDINGS COMPANY LTD, SINGAPORE

In the result, the appeal of the Revenue is dismissed and

ITA 8111/DEL/2019[2010-11]Status: DisposedITAT Delhi25 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…hese services do not make available any technology etc to the recipient and hence the same is not taxable in India under Article 12(4) of India-Singapore Tax treaty: • Invensys Systems Inc. Vs DIT [183 Taxman 81] - discussed above • Ernst & Young PvtLimited (323 ITR 184) (AAR) - discussed above. 8.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Legal Services". The same are discussed as under:- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighte…

DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD., SINGAPORE

In the result, the appeal of the Revenue is dismissed and

ITA 4879/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…hese services do not make available any technology etc to the recipient and hence the same is not taxable in India under Article 12(4) of India-Singapore Tax treaty: • Invensys Systems Inc. Vs DIT [183 Taxman 81] - discussed above • Ernst & Young PvtLimited (323 ITR 184) (AAR) - discussed above. 8.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Legal Services". The same are discussed as under:- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighte…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD.,SINGAPORE vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 4847/DEL/2018[2014-15]Status: DisposedITAT Delhi25 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…hese services do not make available any technology etc to the recipient and hence the same is not taxable in India under Article 12(4) of India-Singapore Tax treaty: • Invensys Systems Inc. Vs DIT [183 Taxman 81] - discussed above • Ernst & Young PvtLimited (323 ITR 184) (AAR) - discussed above. 8.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Legal Services". The same are discussed as under:- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighte…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE. LTD.,SINGAPORE vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 1389/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Sept 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…hese services do not make available any technology etc to the recipient and hence the same is not taxable in India under Article 12(4) of India-Singapore Tax treaty: • Invensys Systems Inc. Vs DIT [183 Taxman 81] - discussed above • Ernst & Young PvtLimited (323 ITR 184) (AAR) - discussed above. 8.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Legal Services". The same are discussed as under:- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighte…

CEVA ASIA PACIFIC HOLDINGS COMPANY PTE LTD.,GURGAON vs. DCIT, NEW DELHI

In the result, the appeal of the Revenue is dismissed and

ITA 712/DEL/2015[2011-12]Status: DisposedITAT Delhi25 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.4879/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit Ceva Asia Pacific Holdings Circle 1(1)(1), Vs. Company Pte. Ltd., International Taxation, No.15, Changi South Street-2, Room No.410, E-2 Block, Singaporre, Singapore. 4Th Floor Civic Centre, New Delhi. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.4847/Del/2018 िनधा"रणवष"/Assessment Year:2014-15 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(1)(1), Singapore, International Taxation, C/O B B Shah & Co., New Delhi. Rajguru Apartments, Ground Floor, Baburao Parulekar Road, Dadar West, Mumbai, Maharashtra. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent आ.अ.सं/.I.T.A No.712/Del/2015 िनधा"रणवष"/Assessment Year:2011-12 बनाम Ceva Asia Pacific Holdings Dcit Company Pte. Ltd., Vs. Circle 1(2)(1), Kpmg, Building No.10-B, International Taxation, 8Th Floor, Dlf Cyber City, New Delhi. Phase-Ii, Gurgaon. Pan No.Aaecc1885A अपीलाथ" Appellant ""यथ"/Respondent

…hese services do not make available any technology etc to the recipient and hence the same is not taxable in India under Article 12(4) of India-Singapore Tax treaty: • Invensys Systems Inc. Vs DIT [183 Taxman 81] - discussed above • Ernst & Young PvtLimited (323 ITR 184) (AAR) - discussed above. 8.5 The appellant submitted e-mails on sample basis to demonstrate the nature of services provided under the head "Legal Services". The same are discussed as under:- Date of e-mail: 4th December, 2013 8.6 The appellant reviews the exit letter and send back the same to India affiliate. The possible issues are highlighte…

GOLDMAN SACHS & CO. ,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

GOLDMAN SACHS & CO.,MUMBAI vs. DCIT- 2(3)(2), MUMBAI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

GOLDMAN SACHS & CO,MUMBAI vs. DCIT (IT)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

GOLDMAN SACHS & COMPANY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

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)

…f the assessee do not fall within the meaning of concept of 'make available under the DTAA: ADIT vs. WNS North America Inc [2013] (ITA No. 2944/Mum/2012) (Mum) Sandvik Australia Pty 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,…

EDENRED SA,MUMBAI vs. ACIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…tudy covering study of supply and demand analysis, domestic refining capacity, price forecast etc did not constitute fees for technical services as it did not transmit the technical knowledge. In the case of Ernst & Young (P.) Ltd. In re [2010] 189 Taxman 409/323 ITR 184 (AAR), the Authority for Advance Ruling, inter alia, observed that "some of the services enumerated have the flavor of managerial services" but "services of managerial nature are not included in Article 13 (of Indo-UK tax treaty, which is in pari materia with the treaty provision before us) unlike many other treaties". We are in considered agreem…

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