Ishikawajima Harima Heavy Industries Ltd. v. DIT

288 ITR 408Supreme Court of India2007#187 most cited

What is Ishikawajima Harima Heavy Industries Ltd. v. DIT authority for?

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

394

judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2010 to 2026.

Also referred to as

Ishikawajima Harima Heavy Industries Ltd v DIT · Section 9(1)(vii) · Section 195 · Section 40(a)(i) · offshore supply of goods · offshore services · income taxable in India · non-resident taxation · make available clause · business connection

Sections most often in play

Section 143(3)Section 234BSection 9(1)(vii)Section 144C(13)Section 144C(5)Section 195Section 234ASection 40(a)(i)

Issues it is cited on

section 44bbbsection 9(2)section 44bbsection 44bsection 195(1)make available clausesection 9(1)(i)agency pebusiness connectionfees for included servicessection 9(1)(vii)section 5(2)

Judgments citing Ishikawajima Harima Heavy Industries Ltd. v. DIT

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3595/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…transponder was in orbit. Merely because it had its footprint on various continents that would not that the process had taken place in India. ISRO SATELLITE CENTRE [ISAC], In re [2008] 307 ITR 59 (AAR), ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. v. DIT [2007] 288 ITR 408 (SC) and LAKSHMI AUDIO VISUAL INC. v. ASST. CCT [2001] 124 STC 426 (Karn) applied. ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] iii) That the money received from the cable operators by the operators was treated as income by these telecast operators which had i…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3594/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…transponder was in orbit. Merely because it had its footprint on various continents that would not that the process had taken place in India. ISRO SATELLITE CENTRE [ISAC], In re [2008] 307 ITR 59 (AAR), ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. v. DIT [2007] 288 ITR 408 (SC) and LAKSHMI AUDIO VISUAL INC. v. ASST. CCT [2001] 124 STC 426 (Karn) applied. ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] iii) That the money received from the cable operators by the operators was treated as income by these telecast operators which had i…

Bharti Airtel Ltd., Gurgaon vs. ITO (TDS), New Delhi

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

ITA 3593/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi17 Mar 2016

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

For Appellant: Sh. S.K. Tulsiyan, Adv., ShFor Respondent: Sh. Anuj Arora, CIT(DR)
Section 194JSection 201Section 201(1)Section 9Section 9(1)(vii)

…transponder was in orbit. Merely because it had its footprint on various continents that would not that the process had taken place in India. ISRO SATELLITE CENTRE [ISAC], In re [2008] 307 ITR 59 (AAR), ISHIKAWAJIMA-HARIMA HEAVY INDUSTRIES LTD. v. DIT [2007] 288 ITR 408 (SC) and LAKSHMI AUDIO VISUAL INC. v. ASST. CCT [2001] 124 STC 426 (Karn) applied. ITA Nos. 3593 TO 3596/Del/2012 [Bharti Airtel Ltd. vs. ITO(TDS)] & ITA Nos. 4076 TO 4079/Del/2012 [ITO(TDS) vs. Bharti Airtel Ltd.] iii) That the money received from the cable operators by the operators was treated as income by these telecast operators which had i…

Raytheon Ebasco Overseas Ltd, Bangalore vs. DDIT (It) 2(1), Mumbai

ITA 8567/MUM/2010[1998-99]Status: DisposedITAT Mumbai11 Mar 2016AY 1998-99

Bench: S/Sh. Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं/.Ita No.8567/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-1998-99 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Raytheon Ebasco Overseas Ltd. Dy.Cit-11 C/O, Pricewaterhouse Coopers Circle-2(1) Private Ltd., 6The Floor, Tower “D”, Vs. Mumbai. The Millenia, 1&2 Murphy Road, Ulsoor, Bangalore 560 008 Pan No.Aafcr 0222 H (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee By : S/Shri Kanchan Kaushal, Dhanesh Bafna िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue By : Shri Jasbir Chauhan सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 03.02.2016 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 11.03.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 1961 क" क" धारा धारा 254 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश 1961 1961 254 254 आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act)

For Appellant: S/Shri Kanchan Kaushal, Dhanesh BafnaFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 254(1)

…brought to tax in India,that the payments made by it were not taxable under the provisions of section 9 of the Act. 5.2.We would also like to refer to the decision of the Hon’ble Supreme Court delivered in the case of Ichikawajama-Harima Heavy Industries Ltd.(288 ITR 408).The facts of the case were that the assessee had entered into an agreement for a turnkey project with Petronet LNG for setting up an LNG receiving, storing and re-gasification unit,that the roles and responsibilities of each member of the consortium were well-defined with separate consideration,that the agreement was for development,designing,en…

The DDIT(It)-1(2), Mumbai vs. M/S. Clifford Chance LLP, Mumbai

ITA 2060/MUM/2008[1999-2000]Status: DisposedITAT Mumbai02 Mar 2016AY 1999-2000
Section 143(3)Section 254(1)

…l basis, it may not be correct to contend that the entire income accrues or arises in each of the jurisdictions. Reference in this regard was made to the decision of Hon’ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Ltd. vs. DIT (2007) 288 ITR 408 which was in 3 ITA/5034/M/04 & oths,AY.98-99-Clifford Chance,LLP the context of section 9(1)(vii)(c) requiring fulfillment of two conditions namely – the services which are the source of income that is sought to be taxed in India `must be utilised in India and rendered in India. It was held by the Hon’ble Bombay High Court that since both these…

Kawasaki Heavy Industries Ltd., New Delhi vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed in part

ITA 1321/DEL/2015[2011-12]Status: DisposedITAT Delhi15 Feb 2016AY 2011-12

Bench: Shri J. Sudhakar Reddy & Shri Kuldip Singh, Judicial Membr Ay: 2011-12 Kawasaki Heavy Industries Ltd. Vs. Acit, Circle 2(1)(2) 507, 508 & 509, 5Th Floor International Taxation Meridian Tower, Windsor Place Room No.310 New Delhi 110 001 3Rd Floor, E 2 Block Prayaksh Kar Bhawan Civic Cetnre, Jln Marg New Delhi 110 002

For Appellant: Sh. Piyush Kaushik, Adv. and Sh. Jasvinder Singh, C.AFor Respondent: Sh. Anuj Arora, CIT, D.R
Section 144(13)

…ess enterprise of the appellant are carried out in India. (c ) On the facts and in the circumstances of the case and in law, Ld. AOIDRP erred in holding that the judgment of Hon'ble Supreme Court in the case of the Ishikawajima Harima Heavy Industries vs DCIT 288 ITR 408 is not applicable in the case of the appellant without stating reason for the same. (d) That on the facts and circumstances of the case and in law, Ld. AOIDRP have failed to appreciate that income from off-shore supplies can under no circumstances be subject to tax in India. Taxability of Fees for Technical Services under section 44DA of the Act…

Gujarat Pipavav Port Ltd, Mumbai vs. ITO TDS 3, Mumbai

ITA 7878/MUM/2010[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Pankaj Kumar-Sr.A.R
Section 201Section 201rSection 254(1)Section 6Section 9

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7878/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Gujar…

Holcim Services ( South Asia) Ltd, Mumbai vs. DCIT RG 8(2), Mumbai

In the result, appeal of the assessee stands allowed

ITA 2357/MUM/2014[2010-11]Status: DisposedITAT Mumbai02 Feb 2016AY 2010-11

Bench: Shri Amit Shukla & Shri Ramit Kochar

Section 143(3)Section 195Section 40Section 9(1)Section 9(1)(vii)

…on-resident company outside India, therefore, no TDS was required to be deducted by assessee. This view and belief was stated to be derived from the decision of Hon’ble Supreme Court in the case of Ishika Wajima-Heavy Industries Ltd vs DIT, reported in [2007] 288 ITR 408 wherein, it has been held that services rendered outside India will be taxable in India only, if the services has been rendered in India and such services have been utilized in India. In the case of the assessee, the services have been rendered by HGSL outside India and therefore, in view of the principles laid down by the Hon’ble Supreme Court a…

Director of Income Tax -II vs. M/S National Petroleum Construction Co

The appeals are disposed of in the above terms

ITA/795/2014HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

National Petroleum Construction Company vs. Director of Income Tax

The appeals are disposed of in the above terms

ITA/143/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

Director of Income Tax - II (International Taxation) vs. National Petroleum Construction Company

The appeals are disposed of in the above terms

ITA/533/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

National Petroleum Construction Company vs. Director of Income Tax

The appeals are disposed of in the above terms

ITA/144/2013HC Delhi29 Jan 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

Section 260A

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

Director of Income Tax - II (International Taxation) vs. National Petroleum Construction Company

The appeals are disposed of in the above terms

ITA - 533 / 2013HC Delhi29 Jan 2016
Section 260A

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

ADIT, Dehradun vs. M/S. Hallin Marine Uk Ltd., Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…. CIT & Anr. (2003) 180 CTR (Uttaranchal) 492 : (2003) 259 ITR 138 (Uttaranchal); (26) CIT vs. F.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom); (27) Ishikawajima-Harima Heavy Industries Ltd. vs. Director of IT (2007) 207 CTR (SC) 361 : (2007) 288 ITR 408 (SC) : 2007 (3) SCC 481. 12. Sri Porus Kaka, learned counsel for the appellant concluded by relying heavily on the law laid down by Hon’ble apex Court in case of Ishikawajma-Harima Heavy Industries Ltd. vs. Director of IT (supra). The facts of this case have been narrated in the para 2 of the judgment and are that the assessee appellant company w…

Hallin Marine Uk Ltd., New Delhi vs. ADIT, Dehradun

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…. CIT & Anr. (2003) 180 CTR (Uttaranchal) 492 : (2003) 259 ITR 138 (Uttaranchal); (26) CIT vs. F.Y. Khambaty (1986) 50 CTR (Bom) 275 : (1986) 159 ITR 203 (Bom); (27) Ishikawajima-Harima Heavy Industries Ltd. vs. Director of IT (2007) 207 CTR (SC) 361 : (2007) 288 ITR 408 (SC) : 2007 (3) SCC 481. 12. Sri Porus Kaka, learned counsel for the appellant concluded by relying heavily on the law laid down by Hon’ble apex Court in case of Ishikawajma-Harima Heavy Industries Ltd. vs. Director of IT (supra). The facts of this case have been narrated in the para 2 of the judgment and are that the assessee appellant company w…

DCIT, Circle - 8, Kolkata vs. M/S. E.I.H. Ltd., Kolkata

In the result, the appeal of the revenue in ITA NO

ITA 2182/KOL/2006[2003-04]Status: DisposedITAT Kolkata09 Dec 2015AY 2003-04

Bench: : Shri M. Balaganesh

For Appellant: Shri R.N Bajoria, Sr.Advocate &For Respondent: Shri Rajat Subhra Biswas, ld.CIT/DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…India irrespective of the fact whether the said parties have permanent establishment in India or not. Reliance in this regard is placed on the decision of the Hon’ble Apex Court in the case of Ishikawajima-Harima Heavy Industries Ltd vs DIT reported in (2007) 288 ITR 408 (SC) . ITA Nos. 2182/Kol/06, 57, 1876 & 1846/Kol/07, 196 & 6 299/Kol/2010 DCIT,Cir-8, Kol Vs. M/s. E I H Ltd 3.5. ON RETROSPECTIVE AMENDMENT WITH EFFECT FROM 1.6.1976 BY WAY OF EXPLANATION IN SECTION 9(2) OF THE ACT Now let us see whether the amendment in section 9(2) of the Act by way of an Explanation introduced by the Finance Act 2010 with…

ADIT (It) 1(1), Mumbai vs. Aon Global Insurance Service Ltd, Mumbai

In the result, all the three appeals of revenue are dismissed

ITA 5186/MUM/2009[2008-09]Status: DisposedITAT Mumbai30 Nov 2015AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आमकय अऩीर सं./Ita Nos.5184 To 5186/Mum/2009 (नििाारण वषा / Assessment Year :2006-2007 To 2008-09) Adit (International Taxation)- Vs. M/S Aon Global 1(1), Mumbai Insurance Service Limited, 302, Dalamal House, Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 स्थममी रेखम सं./ जीआइआय सं./ Pan/Gir No. : Aaeca 1565 H (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यमजस्र् की ओर से /Revenue By : Ms. Vandana Sagar यनधमवरयती की ओर से /Assessee By : Shri Porus Kaka सुनर्मई की तमयीख / Date Of Hearing : 30/10/2015 घोषणम की तमयीख/Date Of Pronouncement 30/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008-09, In The Matter Of Order Passed U/S.201(1)/201(1A) Of The I.T.Act. 2. Common Grounds Have Been Taken In All The Three Assessment Years Under Consideration, Therefore All The Three Appeals Were Heard Together & Now Disposed Off By This Order For Convenience & Brevity. Grounds Taken For The Assessment Year 2006-07 Are As Under :- “1 . On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That The Non-Resident Insurers From The Non Treaty Countries Have No Business Connection In 2

For Appellant: Shri Porus KakaFor Respondent: Ms. Vandana Sagar
Section 133ASection 192Section 195Section 201Section 201(1)

…s situated in Australia. The activities of insurers were conducted out of India, therefore the amount to be remitted is not taxable in India in the light of Supreme Court decision in the case of (1) Ishikawajima - Harirna Heavy Industries Ltd. vs ClT, Mumbai (288 ITR 408)(SC) and Bombay High Court in Clifford Chance vs DCIT(221 CTR 1)(Bom). Thus the ground No.1 to 3 is allowed. 1.3.7 As regards ground No.4 of computing of profit @ 20% is concerned it is treated as allowed in view of findings that remittances made to NRRs have been held as not taxable in India. 7 ITA Nos.5184-8186/09 1.3.8 In the light of above d…

ADIT (It) 1(1), Mumbai vs. Aon Global Insurance Service Ltd, Mumbai

In the result, all the three appeals of revenue are dismissed

ITA 5185/MUM/2009[2007-08]Status: DisposedITAT Mumbai30 Nov 2015AY 2007-08

Bench: Shri R.C.Sharma, Am & Shri Sanjay Garg, Jm आमकय अऩीर सं./Ita Nos.5184 To 5186/Mum/2009 (नििाारण वषा / Assessment Year :2006-2007 To 2008-09) Adit (International Taxation)- Vs. M/S Aon Global 1(1), Mumbai Insurance Service Limited, 302, Dalamal House, Jamnalal Bajaj Marg, Nariman Point, Mumbai-400021 स्थममी रेखम सं./ जीआइआय सं./ Pan/Gir No. : Aaeca 1565 H (अऩीरमथी /Appellant) (प्रत्मथी / Respondent) .. यमजस्र् की ओर से /Revenue By : Ms. Vandana Sagar यनधमवरयती की ओर से /Assessee By : Shri Porus Kaka सुनर्मई की तमयीख / Date Of Hearing : 30/10/2015 घोषणम की तमयीख/Date Of Pronouncement 30/11/2015 आदेश / O R D E R Per R.C.Sharma (A.M): These Are The Appeals Filed By The Revenue Against The Order Of Cit(A), Mumbai, For The Assessment Years 2006-07 To 2008-09, In The Matter Of Order Passed U/S.201(1)/201(1A) Of The I.T.Act. 2. Common Grounds Have Been Taken In All The Three Assessment Years Under Consideration, Therefore All The Three Appeals Were Heard Together & Now Disposed Off By This Order For Convenience & Brevity. Grounds Taken For The Assessment Year 2006-07 Are As Under :- “1 . On The Facts & In The Circumstances Of The Case & In Law, The Ld. Cit(A) Erred In Holding That The Non-Resident Insurers From The Non Treaty Countries Have No Business Connection In 2

For Appellant: Shri Porus KakaFor Respondent: Ms. Vandana Sagar
Section 133ASection 192Section 195Section 201Section 201(1)

…s situated in Australia. The activities of insurers were conducted out of India, therefore the amount to be remitted is not taxable in India in the light of Supreme Court decision in the case of (1) Ishikawajima - Harirna Heavy Industries Ltd. vs ClT, Mumbai (288 ITR 408)(SC) and Bombay High Court in Clifford Chance vs DCIT(221 CTR 1)(Bom). Thus the ground No.1 to 3 is allowed. 1.3.7 As regards ground No.4 of computing of profit @ 20% is concerned it is treated as allowed in view of findings that remittances made to NRRs have been held as not taxable in India. 7 ITA Nos.5184-8186/09 1.3.8 In the light of above d…

ACIT, Circle - 52, Kolkata vs. Shri Subhotosh Majumdar, Kolkata

In the result, the appeals of revenue are dismissed

ITA 366/KOL/2012[2008-09]Status: DisposedITAT Kolkata27 Nov 2015AY 2008-09

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…16. Similarly, coordinate bench of ITAT, Agra in the case of DCIT Vs. Virola International (2014) 147 ITD 519 (Agra) has considered the similar issue and held as under: “6. Hon’ble Supreme Court, in the case of Ishikawajima Harima Heavy Industries Ltd Vs DIT (288 ITR 408), had held that in order to bring a fees for technical Subhotosh Majumder AY 2009-10, 2008-09 & 2006-07 services to taxability in India, not only that such services should be utilized in India but these services should also be rendered in India. Analyzing this legal position, Hon’ble Bombay High Court has, in the case of Clifford Chance Vs DCIT…

DCIT, Circle-52, Kolkata vs. Sri Subhotosh Majumder . S. Jamumbder &Co, Kolkata

In the result, the appeals of revenue are dismissed

ITA 1629/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Nov 2015AY 2009-10

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri S. Srivastava, CITFor Respondent: Shri J. P. Khaitan, Advocate
Section 143(3)Section 195Section 40Section 5Section 9Section 9(1)(i)

…16. Similarly, coordinate bench of ITAT, Agra in the case of DCIT Vs. Virola International (2014) 147 ITD 519 (Agra) has considered the similar issue and held as under: “6. Hon’ble Supreme Court, in the case of Ishikawajima Harima Heavy Industries Ltd Vs DIT (288 ITR 408), had held that in order to bring a fees for technical Subhotosh Majumder AY 2009-10, 2008-09 & 2006-07 services to taxability in India, not only that such services should be utilized in India but these services should also be rendered in India. Analyzing this legal position, Hon’ble Bombay High Court has, in the case of Clifford Chance Vs DCIT…