Lufthansa Cargo India Pvt. Ltd. v. DCIT

ITO (TDS), NEW DELHI vs. M/S. DLF LTD., NEW DELHI

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

…is to be a technical service, then any kind of repair of a motor vehicle shall be in nature of technical service, which appears to be absurd. The appellant contention is supported by ratio of decision in case of Lufthansa Cargo India Pvt. Ltd. Vs. DCIT [2005] 274 ITR 20 (Delhi). The services provided by non-resident does not qualify to be called technical services u/s 9(1)(vii) of the Act. Without prejudice to it, even if it is assumed that the services can be called technical services u/s domestic act, it needs to be examined whether these constitute technical services under Indo-UK DTAA. Article 13(4) of the tr…

ITO (TDS), NEW DELHI vs. M/S. DLF LTD., NEW DELHI

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

…is to be a technical service, then any kind of repair of a motor vehicle shall be in nature of technical service, which appears to be absurd. The appellant contention is supported by ratio of decision in case of Lufthansa Cargo India Pvt. Ltd. Vs. DCIT [2005] 274 ITR 20 (Delhi). The services provided by non-resident does not qualify to be called technical services u/s 9(1)(vii) of the Act. Without prejudice to it, even if it is assumed that the services can be called technical services u/s domestic act, it needs to be examined whether these constitute technical services under Indo-UK DTAA. Article 13(4) of the tr…

DLF LIMITED,NEW DELHI vs. ITO (TDS), NEW DELHI

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

…is to be a technical service, then any kind of repair of a motor vehicle shall be in nature of technical service, which appears to be absurd. The appellant contention is supported by ratio of decision in case of Lufthansa Cargo India Pvt. Ltd. Vs. DCIT [2005] 274 ITR 20 (Delhi). The services provided by non-resident does not qualify to be called technical services u/s 9(1)(vii) of the Act. Without prejudice to it, even if it is assumed that the services can be called technical services u/s domestic act, it needs to be examined whether these constitute technical services under Indo-UK DTAA. Article 13(4) of the tr…

DLF LIMITED,NEW DELHI vs. ITO (TDS), NEW DELHI

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

…is to be a technical service, then any kind of repair of a motor vehicle shall be in nature of technical service, which appears to be absurd. The appellant contention is supported by ratio of decision in case of Lufthansa Cargo India Pvt. Ltd. Vs. DCIT [2005] 274 ITR 20 (Delhi). The services provided by non-resident does not qualify to be called technical services u/s 9(1)(vii) of the Act. Without prejudice to it, even if it is assumed that the services can be called technical services u/s domestic act, it needs to be examined whether these constitute technical services under Indo-UK DTAA. Article 13(4) of the tr…

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

…ission cannot be deemed to be income accruing or arising in India for the purposes of section 9(1 )(i) of the Act. 5.5 The Assessing Officer has also relied upon the decision of Hon'ble ITAT, Delhi, in the case of Lufthansa Cargo India Pvt Ltd. vs DCIT (2005) 274 ITR 20 in support of her contention. However, it is noted that the aforesaid ratio of decision has been based on the different facts and circumstances from the case of the appellant. The aforesaid decision as rendered in respect of section 9(1 )(vii)(B) read with section 201(1 A) of the Income Tax Act. Moreover the aforesaid decision was rendered in the…