Invensys Systems Inc. v. DIT

323 ITR 184Reported decision2010#2890 most cited

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

Payments for services are not taxable as fees for technical services (FTS) under a Double Taxation Avoidance Agreement (DTAA) if the services do not 'make available' any technical knowledge, know-how, or expertise to the recipient in India.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2016 to 2025.

Also referred to as

Invensys Systems Inc. · Section 9(1)(vii) · Section 195 · fees for technical services · make available clause · DTAA · Article 12(4) · India-Singapore Tax treaty · enduring benefit · use of equipment

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

Edenred Sa, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

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…

Ntt Asia Pacific Holdings Pte. Ltd.(Formerly Known As Dimension Data Asia Pacific Pte. Ltd., Mumbai vs. ACIT (It)2(1)(2), Mumbai

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

ITA 325/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil MotilalaFor Respondent: Shri Soumendu Kumar Dash
Section 115A(1)(a)Section 139(1)Section 143(3)Section 144CSection 144C(13)Section 194LSection 234ASection 234B

…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…

Ntt Asia Pacific Holdings Pte.Ltd Formerly Known As Dimension Data Asia Pacific Pte. Ltd, Mumbai vs. The Assistant Commissioner of Income Tax(International Tax) 2(1) (2), Mumbai

In the result, appeal by assessee is partly allowed

ITA 1781/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Sept 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1781/मुं/2022 ("न.व. 2019-20) Ntt Asia Pacific Holdings Pte Ltd. (Formerly Known As Dimension Data Asia Pacific Pte. Ltd.) C/O. Dhruva Advisors Llp 1101 & 1102, 11Th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. Pan: Aadcd – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(2), Room No.1612, 16Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sunil Moti Lala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 08/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/09/2022 आदेश/ Order

For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)

…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 5 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 ag…

Michael Page International Pte Ltd., Mumbai vs. Dy CIT (Intl. Taxn.)-3(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 144/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18
Section 143(3)Section 270ASection 9(1)

…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…

Ntt Asia Pacific Holdings Pte. Ltd., Mumbai vs. The Asstt. CIT (International Taxation)-2(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 1212/MUM/2021[AADC4348L]Status: DisposedITAT Mumbai04 Jul 2022
Section 143(3)

…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…

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)

…o. 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 assessee renders consultancy and advisory services; hence, there is no use of technical design or processes. Therefore, there was no transfer or development of any technical plan or technical design. That being the case, the payment cannot be treated as FTS under the Tax Treaty provision. Withou…

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)

…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 treaty, apart from India- Singapore DTAA. Some…

DCIT, New Delhi vs. M/S. Hero Honda Motors Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6302/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…liance for the aforesaid meaning was placed on the following decisions: • CIT vs. De Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein the latter was required to advise on the key…

M/S. Hero Motocorp Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6282/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…liance for the aforesaid meaning was placed on the following decisions: • CIT vs. De Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein the latter was required to advise on the key…

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

…& Co. Ltd. Vs. ADIT, reported in (2012) 18 ITR (Trib.) 414 (Del.) j) WNS North America Inc. Vs. ADIT 48 M/s. Ecorys Nederlands 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 available in the process of providing services by the non-resident parties to the assessee. In absence of not making available, the technical knowledge to the assessee, in view of the Article 13 of the respective DTAAs, the payment for services cannot be held…

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

…ecision in the case of De Beers Minerals (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 th…

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

…ecision in the case of De Beers Minerals (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 th…

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…

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

…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 available in the process of providing services by the non-resident parties to the assessee. In absence of not making available, the technical knowledge to the assessee, in view of the Article 13 of the respective DTAAs, the payment for services cannot be he…

DCIT (It) 2(2)(2), Mumbai vs. Hava Holding B.V., Navi Mumbai

In the result, appeal is dismissed

ITA 3816/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Dhanesh Bafna and Ms. Hirali DesaiFor Respondent: Shri Nishant Somaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3816/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax (I.T) ……………. Appellant Circle–2(2)(2), Mumbai v/s Hyva Holding B.V. Plot no.EL–215, Kalyan Mahape Road ……………. Respondent MIDC, Navi Mumbai 400 701 PAN – AAACT2786P Revenue by : Shri Nishant Somaiya Assessee by : Shri Dhanesh Bafna and Ms. Hirali Desai Date of Hearing – 31.01.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the Revenue c…

M/S Outotec India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 4511/DEL/2015[2010-11]Status: DisposedITAT Delhi27 Mar 2019AY 2010-11

Bench: Sh. Bhavnesh Saini & Sh. N. S. Sainiita No. 4511/Del/2015 : Asstt. Year : 2010-11 Outotec India Pvt. Ltd., Vs Dy. Commissioner Of Income 507, 5Th Floor, Copia Corporate Tax, Circle-13(1), Suites, 9, Jasola Commercial New Delhi-110002 Complex, Jasola, New Delhi-110025, Delhi (Appellant) (Respondent) Pan No. Aaaco9433A Assessee By : Sh. G. C. Srivastava, Adv. & Sh. Suvinay Kumar Dash, Adv. Revenue By : Sh. Surender Pal, Sr. Dr Date Of Hearing : 12.03.2019 Date Of Pronouncement : 27.03.2019 Order Per N. S. Saini:

For Appellant: Sh. G. C. Srivastava, Adv. &For Respondent: Sh. Surender Pal, Sr. DR
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘F’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member And Sh. N. S. Saini, Accountant Member ITA No. 4511/Del/2015 : Asstt. Year : 2010-11 Outotec India Pvt. Ltd., Vs Dy. Commissioner of Income 507, 5th Floor, Copia Corporate Tax, Circle-13(1), Suites, 9, Jasola Commercial New Delhi-110002 Complex, Jasola, New Delhi-110025, Delhi (APPELLANT) (RESPONDENT) PAN No. AAACO9433A Assessee by : Sh. G. C. Srivastava, Adv. & Sh. Suvinay Kumar Dash, Adv. Revenue by : Sh. Surender Pal, Sr. DR Date of Hearing : 12.03.2019 Date of Pronouncement : 27.03.2019 ORDER Per…

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

…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 available in the process of providing services by the non-resident parties to the assessee. In absence of not making available, the technical knowledge to the assessee, in view of the Article 13 of the respective DTAAs, the payment for services cannot be held…

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)

…, furnishing guidelines and suggesting plans of action 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 t…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…(P.) Ltd. (2012) 18 ITR(T) 509 (Kolkata ITAT) - Income-tax Officer, Ward 12 (2), Kolkata v . Right Florists (P.) Ltd. (20]3) 25 ITR(T) 639 (Kolkata ITA T) B4U International Holdings Ltd. (2012) 18 ITR(T) 62 (Mumbai JT AT) Ernst and Young (P) Ltd. in re (2010) 323 ITR 184 (AAR) Mahindra and Mahindra Ltd. vs. DCJT (2009) 313 ITR 263 (IT A T Mumbai -SB)] Worley Parsons Services (P) Ltd., In re (2009) 313 ITR 74 (AAR) ACJT vs Viceroy Hotels Ltd.(20 12) 18 ITR(T) 282 (ITAT Hyd) R.R. Donnelley India Outsource Private Limited (2011) 335 ITR 122 (AAR) ADIT v. WNS Global Service Private Ltd. (2011) 45 SOT 119 (Mumbai ITAT…