JT. CIT v. Essar Oil Ltd.

7 SOT 216Income Tax Appellate Tribunal2006#10721 most cited

What is JT. CIT v. Essar Oil Ltd. authority for?

Income from technical services is not taxable under Section 44D r/w Section 115A if it is exempt under a Double Taxation Avoidance Agreement (DTAA). The case examined similar issues concerning construction supervisory services for a refinery complex.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2020.

Also referred to as

JT CIT v Essar Oil Ltd · 7 SOT 216 · ITAT 2006 · Fees for technical services · India-Singapore tax Treaty · Section 44D · Section 115A · DTAA · construction supervisory services · Jamnagar refinery

Judgments citing JT. CIT v. Essar Oil Ltd.

General Motors Overseas Corporation, Mumbai vs. Deputy Director of Income Tax (International Taxation) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 381/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Mar 2020AY 2010-11

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…the Appellant would be pleased to file further submissions in this respect."" XVIII. The Ld.AR relied upon the following decisions of the tribunal in support of his contention:- A. Co-ordinate Bench of Mumbai Tribunal in the case of Essar Oil Ltd reported in 7 SOT 216 B. Co-ordinate Bench of Delhi Tribunal in the case of Rolls Royce Indl Power (I) Ltd in ITA no 1410 / Del/2007 dated 5.10.2010 C. Co-ordinate Bench of Mumbai Tribunal in the case of Wockhardt Ltd reported in 10 taxmann.com 208. XIX. In respect to Ground nos. 3 and 4, it was submitted that lower authorities have erred in taxing the assessee on the g…

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 2787/MUM/2014[2008-09]Status: DisposedITAT Mumbai06 Mar 2020AY 2008-09

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…the Appellant would be pleased to file further submissions in this respect."" XVIII. The Ld.AR relied upon the following decisions of the tribunal in support of his contention:- A. Co-ordinate Bench of Mumbai Tribunal in the case of Essar Oil Ltd reported in 7 SOT 216 B. Co-ordinate Bench of Delhi Tribunal in the case of Rolls Royce Indl Power (I) Ltd in ITA no 1410 / Del/2007 dated 5.10.2010 C. Co-ordinate Bench of Mumbai Tribunal in the case of Wockhardt Ltd reported in 10 taxmann.com 208. XIX. In respect to Ground nos. 3 and 4, it was submitted that lower authorities have erred in taxing the assessee on the g…

General Motors Overseas Corporation, Gurgaon vs. DDIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1986/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2020AY 2009-10

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…the Appellant would be pleased to file further submissions in this respect."" XVIII. The Ld.AR relied upon the following decisions of the tribunal in support of his contention:- A. Co-ordinate Bench of Mumbai Tribunal in the case of Essar Oil Ltd reported in 7 SOT 216 B. Co-ordinate Bench of Delhi Tribunal in the case of Rolls Royce Indl Power (I) Ltd in ITA no 1410 / Del/2007 dated 5.10.2010 C. Co-ordinate Bench of Mumbai Tribunal in the case of Wockhardt Ltd reported in 10 taxmann.com 208. XIX. In respect to Ground nos. 3 and 4, it was submitted that lower authorities have erred in taxing the assessee on the g…

General Motors Overseas Corporation vs. ACIT (It) 3(1), Mumbai

In the result, the appeal of the assessee is partly allowed

ITA 1282/MUM/2009[2004-2005]Status: DisposedITAT Mumbai06 Mar 2020AY 2004-2005

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue
Section 234BSection 44DSection 92

…the Appellant would be pleased to file further submissions in this respect."" XVIII. The Ld.AR relied upon the following decisions of the tribunal in support of his contention:- A. Co-ordinate Bench of Mumbai Tribunal in the case of Essar Oil Ltd reported in 7 SOT 216 B. Co-ordinate Bench of Delhi Tribunal in the case of Rolls Royce Indl Power (I) Ltd in ITA no 1410 / Del/2007 dated 5.10.2010 C. Co-ordinate Bench of Mumbai Tribunal in the case of Wockhardt Ltd reported in 10 taxmann.com 208. XIX. In respect to Ground nos. 3 and 4, it was submitted that lower authorities have erred in taxing the assessee on the g…

DCIT (International Taxation), Gurgaon vs. M/S. Msv International Inc., Gurgaon

In the result appeal of the revenue is dismissed

ITA 2187/DEL/2016[2005-06]Status: DisposedITAT Delhi12 Feb 2019AY 2005-06

Bench: Smt Diva Singh & Shri R.K. Panda

Section 143(3)Section 147Section 44D

…visions of the India-Singapore tax Treaty, the same cannot also be subjected to tax under Section 44D r/ w Section 115A either. “ 7.5 Subsequently, the above judgment has been followed by the various courts, e.g., in the case of JCIT vs. Essar Oil Ltd. (2006) 7 SOT 216 and in the case of Cray Research India Ltd. Vs. JCIT 136 TTJ 1delivered on October, 2010. Similarly in the case of JCIT vs.Essar Oil Ltd. the court has examined similar issue. In this case, a U'K. Company entered into a contract with M/ s Essar Oil Ltd. For supervision of Construction and commissioning activities in India for the refinery complex b…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ed in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall qualify as FTS where the same consist the development and transfer of a technical plan or technical design to the recipient of the ser…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ed in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall qualify as FTS where the same consist the development and transfer of a technical plan or technical design to the recipient of the ser…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ed in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall qualify as FTS where the same consist the development and transfer of a technical plan or technical design to the recipient of the ser…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…ed in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall qualify as FTS where the same consist the development and transfer of a technical plan or technical design to the recipient of the ser…

DDIT, New Delhi vs. M/S. Msv International Inc., Gurgaon

In the result appeal of the revenue for both the years are dismissed

ITA 1231/DEL/2012[2006-07]Status: DisposedITAT Delhi12 Feb 2016AY 2006-07

Bench: Shri H.S.Sidhu & Shri Prashant Maharishiddit, Msv International Inc., Circle-3(2), International D-7, South City-I, Taxation, New Delhi Vs. Gurgaon Pan:Aadcm1304M (Appellant) (Respondent) Ddit, Msv International Inc., Circle-3(2), Room No.411, D-7, South City-I, Vs. International Taxation, Drum Gurgaon Shaped Building, Pan:Aadcm1304M New Delhi (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, AdvFor Respondent: Sh.P Dam Kanunjna, Sr. DR
Section 143(1)Section 143(2)Section 44DSection 9

…rovisions of the India-Singapore tax Treaty, the same cannot also be subjected to tax under Section 44D r/w Section 115A either." 7.5 Subsequently, the above judgment has been followed by the various courts, e.g., in the case of JCIT vs. Essar Oil Ltd. (2006) 7 SOT 216 and in the case of Cray Research India Ltd. vs. JCIT 136 TTJ 1 delivered on October, 2010. Similarly in the case of JCIT vs. Essar Oil Ltd. the Court has examined similar issue. In this case, a U.K. company entered into a contract with M/s Essar Oil Ltd. for supervision of construction and commissioning activities in India for the refinery complex…

JT. CIT v. Essar Oil Ltd. (7 SOT 216) — Cited in 10 Judgments | BharatTax