ITO v. Veeda Clinical Research

144 ITD 297Income Tax Appellate Tribunal2013#16803 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Judgments citing ITO v. Veeda Clinical Research

CADILA HEALTHCARE LTD.,AHMEDABAD vs. DCIT, (INTL.TAXA)-1, AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 711/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 250

…rd suggesting that services rendered to assessee were made available to it and assessee was able to apply same on its own, said services would not fall within purview of 'included services' under article 12(4)(b). In the case of ITO v. Veeda Clinical Research 144 ITD 297 (Ahmedabad Tribunal), it was held that unless there is “transfer of technology” involved in the technical services rendered by foreign entity, the “make available” clause is not satisfied and I.T.A Nos. 711 & 1140/Ahd/2019 A.Y. 2013-14 Page No. 18 Cadila Healthcare Ltd. vs. DCIT (Intl. Taxn.) & ACIT vs. Cadila Healthcare Ltd. hence, consideratio…

ACIT, (INT. TAXA)-1, AHMEDABAD vs. CADILA HEALTHCARE LTD., AHMEDABAD

In the result, the appeal of the assessee is dismissed

ITA 1140/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad09 Sept 2022AY 2013-14
For Appellant: Shri Mukesh Patel, A.R. &For Respondent: Shri Atul Pandey, Sr. D.R
Section 250

…rd suggesting that services rendered to assessee were made available to it and assessee was able to apply same on its own, said services would not fall within purview of 'included services' under article 12(4)(b). In the case of ITO v. Veeda Clinical Research 144 ITD 297 (Ahmedabad Tribunal), it was held that unless there is “transfer of technology” involved in the technical services rendered by foreign entity, the “make available” clause is not satisfied and I.T.A Nos. 711 & 1140/Ahd/2019 A.Y. 2013-14 Page No. 18 Cadila Healthcare Ltd. vs. DCIT (Intl. Taxn.) & ACIT vs. Cadila Healthcare Ltd. hence, consideratio…

LAMBDA THERAPEUTIC RESEARCH LTD.,,AHMEDABAD vs. THE INCOME TAX OFFICER (INT. TAXN.)-1,, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 3197/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad07 Sept 2022AY 2012-13
For Appellant: Shri Tushar Hemani, Sr. A.R. &For Respondent: None
Section 195Section 201Section 201(1)Section 9

…at services rendered to assessee were made available to it and assessee was able to apply same on its own, said services would not fall within purview of 'included services' under article 12(4)(b). He further lead in the case of ITO v. Veeda Clinical Research 144 ITD 297 (Ahmedabad Tribunal), wherein it was held that unless there is “transfer of technology” involved in the technical services rendered by foreign entity, the “make available” clause is not satisfied and hence, consideration for services cannot be taxed under article 13 of India-UK DTAA. The counsel for the assessee further submitted that the AO has…

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)

…(2013) 31 taxmann.com 256 xv) Endemol India Private Limited 361 ITR 340 xvi) Invensys Systems Inc (2009) 183 Taxman 81 – AAR xvii) KPMG Ltd. (2013) 142 ITD 323 xviii) Renaissance Services BV (2018) 94 taxmann.com 465 xix) Veeda Clinic Research (P) Ltd. (2013) 144 ITD 297 xx) Reliance General Insurance Co. Ltd. (2018) 97 taxmann.com 350 Further, the case laws mentioned hereunder are specifically on the proposition that managerial services are not covered under FIS article in India-USA DTAA: i) Raymond Ltd. 86 ITD 791 ii) Koninklijke Philips Electronics Pvt. N. V. (2018) 99 taxmann.com 23. iii) Steria (India) Ltd.…

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)

…(2013) 31 taxmann.com 256 xv) Endemol India Private Limited 361 ITR 340 xvi) Invensys Systems Inc (2009) 183 Taxman 81 – AAR xvii) KPMG Ltd. (2013) 142 ITD 323 xviii) Renaissance Services BV (2018) 94 taxmann.com 465 xix) Veeda Clinic Research (P) Ltd. (2013) 144 ITD 297 xx) Reliance General Insurance Co. Ltd. (2018) 97 taxmann.com 350 Further, the case laws mentioned hereunder are specifically on the proposition that managerial services are not covered under FIS article in India-USA DTAA: i) Raymond Ltd. 86 ITD 791 ii) Koninklijke Philips Electronics Pvt. N. V. (2018) 99 taxmann.com 23. iii) Steria (India) Ltd.…

ITO v. Veeda Clinical Research (144 ITD 297) — Cited in 5 Judgments | BharatTax