Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited v. DCIT

315 ITR 72High Court2009#2446 most cited

What is Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited v. DCIT authority for?

Income is not taxable as Fees for Technical Services (FTS) if the services are not 'made available' to the recipient, according to the interpretation of Double Taxation Avoidance Agreements (DTAA). If a treaty lacks an FTS clause, income is taxable as business income only if a permanent establishment exists in India and the income is attributable to it.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2016 to 2024.

Also referred to as

Mahindra & Mahindra Ltd. vs. DCIT · Cable and Wireless Networks India P. Ltd. · make available clause · Fees for Technical Services · FTS · DTAA · permanent establishment · business income

Sections most often in play

Section 1961Section 139(1) of the Income Tax ActSection 139(9) of the Income Tax ActSection 143(3) of the Income Tax ActSection 144C of the Income Tax ActSection 144C(1) of the Income Tax ActSection 195 of the Income Tax ActSection 270A of the Income Tax Act

Issues it is cited on

section 9(l)(vii)section 206asection 206aause of equipmentsection 9(l)section 44bbsection 9(l)(vi)section 44bsection 195(2)section 91section 194hsection 90(2)

Judgments citing Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited v. DCIT

Vodafone Idea Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-14(2), Hyderabad

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…was in this context that the AAR opined that it cannot be called as a use of the equipment. Similar views have been taken in the case of Isro Satellite Centre (ISAC), In re (2008) (307 ITR 59) (AAR) and Cable and Wireless Networks India P. Ltd., In re (2009) (315 ITR 72) (AAR). 3.5.13. Attention is also invited to the judgment of the Supreme Court in the case of Bharat Sanchar Nigam Ltd. and Another vs. Union of India and Others (2006) (282 ITR 273) (SC). This judgment arose under the Service Tax and Sales Tax wherein one of the questions which arose for consideration was whether there was any transfer of a right…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2011-12 Grant Thornton Advisory (P.) Vs. DCIT, Ltd., Circle-12(1), L-41, Connaught Circus, New Delhi New Delhi PAN :AABCG8341G (Appellant) (Respondent) Appellant by Sh. Vinod Kumar Bindal, CA & Ms. Sweety Kothari, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 19.01.2022 & 27.04.2022 Date of pronouncement 29.04.2022 ORDER PER SAKTIJIT DEY, JM: Captioned appeal of the assessee arises out of order dated 30.03.2017 of learned Commissioner…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Asstt. Year 2011-12 Ecorys Nederlands B. V. Vs. ADIT (International C/o Kapil Goel Adv. Taxation) F-26/124, Sector 7, Rohini Circle 1 (2) Delhi 110 085 New Delhi. PAN AACCE4314Q (Appellant) (Respondent) Assessee by: Shri Kapil Goel, Advocate Department by : Shri Satpal Gulati, CIT (DR) Date of Hearing 05/10/2020 Date of 11/11/2020 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dat…

DCIT (International Taxation), New Delhi vs. M/S. Telstra Singapore Pte Ltd., New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 6733/DEL/2015[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…customer. 2.8 That the ld. AO erred in not appreciating the following while disregarding the decisions rendered by the AAR in case of Dell International Services Private Limited (2008) (305 ITR 037 AAR) and Cable & Wireless Networks India Pvt. Limited (2009) (315 ITR 72 AAR): i) The AAR, in both Dell International and Cable & Wireless (supra), after detailed discussions in unequivocal terms, held that payment for bandwidth services (identical to the facts of the Appellant's case) would not constitute a Royalty both under section 9(i)(vi) of the Act and Article 12(3) of the relevant tax treaties; ii) The service p…

M/S Telstra Singapore Pte. Ltd., Singapore vs. DCIT, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 286/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…customer. 2.8 That the ld. AO erred in not appreciating the following while disregarding the decisions rendered by the AAR in case of Dell International Services Private Limited (2008) (305 ITR 037 AAR) and Cable & Wireless Networks India Pvt. Limited (2009) (315 ITR 72 AAR): i) The AAR, in both Dell International and Cable & Wireless (supra), after detailed discussions in unequivocal terms, held that payment for bandwidth services (identical to the facts of the Appellant's case) would not constitute a Royalty both under section 9(i)(vi) of the Act and Article 12(3) of the relevant tax treaties; ii) The service p…

Telstra Singapore Pte. Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 1548/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Sept 2020AY 2011-12

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…customer. 2.8 That the ld. AO erred in not appreciating the following while disregarding the decisions rendered by the AAR in case of Dell International Services Private Limited (2008) (305 ITR 037 AAR) and Cable & Wireless Networks India Pvt. Limited (2009) (315 ITR 72 AAR): i) The AAR, in both Dell International and Cable & Wireless (supra), after detailed discussions in unequivocal terms, held that payment for bandwidth services (identical to the facts of the Appellant's case) would not constitute a Royalty both under section 9(i)(vi) of the Act and Article 12(3) of the relevant tax treaties; ii) The service p…

Telstra Singapore Pte. Ltd, Singapore vs. DCIT (International Taxation), New Delhi

In the result, all appeals filed by the assessee are allowed and appeal

ITA 3020/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Shri N.K.Billaiya, Am [Through Video Conferencing]

For Appellant: Sh. S.K.Aggarwal, CA &For Respondent: Sh. Satpal Gulati, CIT DR
Section 143(3)Section 144(3)Section 144CSection 9

…customer. 2.8 That the ld. AO erred in not appreciating the following while disregarding the decisions rendered by the AAR in case of Dell International Services Private Limited (2008) (305 ITR 037 AAR) and Cable & Wireless Networks India Pvt. Limited (2009) (315 ITR 72 AAR): i) The AAR, in both Dell International and Cable & Wireless (supra), after detailed discussions in unequivocal terms, held that payment for bandwidth services (identical to the facts of the Appellant's case) would not constitute a Royalty both under section 9(i)(vi) of the Act and Article 12(3) of the relevant tax treaties; ii) The service p…

Netcracker Technology Solutions Llc, Mumbai vs. DCIT Cir (It) 3(3)(1), Mumbai

The appeal stands partly allowed

ITA 783/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.783/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Netcracker Technology Solutions Llc Dcit- Circle-3(3)(1) (Formerly Known As Convergys Information International Taxation Management Group Inc.) Mumbai. बनाम/ C/O. Pricewater House Coopers Pvt. Ltd., Vs. Pwc House, Plot 18/A Guru Nanak Road, (Station Road) Bandra (W), Mumbai-400 050 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-8990-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Ms. Hirali Desai-Ld.Ar ""थ"कीओरसे/Respondent By : Shri Samuel Darse-Ld. Cit-Dr सुनवाईकीतारीख/ : 01/10/2019 Date Of Hearing घोषणाकीतारीख / : 14/10/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Hirali Desai-Ld.ARFor Respondent: Shri Samuel Darse-Ld. CIT-DR
Section 144C(5)Section 2Section 234BSection 271(1)Section 271(1)(c)Section 9

…ting as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. v. DCIT 313 ITR 263; Raymond Ltd. v. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. [2009] 315 ITR 72.' 20. We find that in the DTAA between India and the USA the make available clause is in existence. The article 12(4) of the treaty is reproduced as under: 'For purposes of this Article, "fees for included services" means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including throu…

Netcracker Technology Solutions Inc., Mumbai vs. Asst DIT Cir (It)1(2)

In the result appeals of all the assessment years are allowed

ITA 1701/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Aug 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna with Miss. Hirali Desai (ARs)For Respondent: Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR)
Section 143(3)Section 254(1)Section 271Section 9

…es cannot be equated with making available technical services. 11. In support of his submission the learned AR of the assessee further relied upon the decision of Geo Connect Ltd Vs DCIT (54 ITR 481 Delhi tribunal) and Cable & Wireless network India P Ltd (315 ITR 72 AAR) and Inerroute Communication Ltd versus DCIT (179 TTJ 355 Mumbai tribunal) 12. The learned AR of the assessee further submit that there would be no impact on change in the definition of ‘Royalty’ under the Income –tax Act, by Finance Act, 2012, as there is no corresponding change introducing the definition of ‘Royalty’ under India-US Tax Tre…

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

…59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & Wireless Networks India Pvt. Ltd., reported in (2009) 315 ITR 72; h) Invensys Systems Inc., reported in (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 coul…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’, NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 ACIT, Vs. M/s. Grant Thornton, Circle-52(1), New Delhi L-41, Connaught Place, New Delhi PAN :AACFG9740K (Appellant) (Respondent) Appellant by Ms. Shaveta Nakra Dutta, Sr.DR Respondent by Shri V.K. Bindal, CA & Ms. Sweety Kothari, CA Date of hearing 03.01.2019 Date of pronouncement 10.01.2019 ORDER PER O.P. KANT, A.M.: This appeal by the revenue is directed against order dated 30/03/2015 passed by the Ld. Commissioner of Income-tax (Appeal…

Nunhems India Private Limited, Hyderabad vs. Asst.CIT, Circle 16(1)

In the result, the assessee’s appeal for the A

ITA 1775/HYD/2013[2009-10]Status: DisposedITAT Hyderabad05 Jul 2018AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited vs. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. (2009) 315 ITR 72. 41. The next aspect of this issue, which is raised as Ground No. 8 in the Department's Appeal is that, when the treaties do not contain FTS clause, what is the impact on taxability. Wherever FTS clause is not available in the treaty with a country, then the income in question would be assessable as business income and it can be brought to tax in…

Nunhems India Private Limited, R.R.Dist vs. JCIT, Range 16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 327/HYD/2012[2008-2009]Status: DisposedITAT Hyderabad05 Jul 2018AY 2008-2009

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited vs. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. (2009) 315 ITR 72. 41. The next aspect of this issue, which is raised as Ground No. 8 in the Department's Appeal is that, when the treaties do not contain FTS clause, what is the impact on taxability. Wherever FTS clause is not available in the treaty with a country, then the income in question would be assessable as business income and it can be brought to tax in…

Nunhems India Pvt.Ltd., R.R.Dist vs. Addl.CIT, Range-16, Hyderabad

In the result, the assessee’s appeal for the A

ITA 290/HYD/2011[2006-07]Status: DisposedITAT Hyderabad05 Jul 2018AY 2006-07

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

For Appellant: Shri Nageswar RaoFor Respondent: Smt. Suman Malik
Section 143(1)Section 143(3)Section 194JSection 195Section 40Section 43B

…as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. vs. DCIT 313 ITR 263; Ramond Limited vs. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. (2009) 315 ITR 72. 41. The next aspect of this issue, which is raised as Ground No. 8 in the Department's Appeal is that, when the treaties do not contain FTS clause, what is the impact on taxability. Wherever FTS clause is not available in the treaty with a country, then the income in question would be assessable as business income and it can be brought to tax in…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

Asst DIT (It) 2(2), Mumbai vs. Wns Global Services (Uk) Ltd, Mumbai

Appeal is partly allowed

ITA 1406/MUM/2014[2010-11]Status: DisposedITAT Mumbai18 Nov 2016AY 2010-11

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…use of international telecom connectivity facility is not taxable 7 WNS as Royalty under the Act or the DT AA: 1. Infosys Technologies Vs DCIT [ITA No.1140 /Bangl2009] 2. Dell International Services Pvt Ltd (Advance Ruling) [2008]TIOL 08 3. Cable & Wireless 315 ITR 72 (AAR) 4 ISRO Satellite Centre [(2008) 307 ITR 59 (AAR)] 5. Pacific Internet (India) (P) Ltd. Vs ITO (TDS) [2009] 27 SOT 523 (Mum) 6. People Interactive (I) P Ltd [ITA Nos. 2180, 2179, 2181, 2182, dated 29 February 2012] 6.4. It was also submitted that even assuming without admitting, the payment received by the Assessee was in the nature of Royalt…

Wns Global Services (Uk) Ltd., Mumbai vs. ADIT (It) 2(2), Mumbai

Appeal is partly allowed

ITA 6411/MUM/2012[2009-10]Status: DisposedITAT Mumbai18 Nov 2016AY 2009-10

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 115ASection 144C(3)Section 234B

…use of international telecom connectivity facility is not taxable 7 WNS as Royalty under the Act or the DT AA: 1. Infosys Technologies Vs DCIT [ITA No.1140 /Bangl2009] 2. Dell International Services Pvt Ltd (Advance Ruling) [2008]TIOL 08 3. Cable & Wireless 315 ITR 72 (AAR) 4 ISRO Satellite Centre [(2008) 307 ITR 59 (AAR)] 5. Pacific Internet (India) (P) Ltd. Vs ITO (TDS) [2009] 27 SOT 523 (Mum) 6. People Interactive (I) P Ltd [ITA Nos. 2180, 2179, 2181, 2182, dated 29 February 2012] 6.4. It was also submitted that even assuming without admitting, the payment received by the Assessee was in the nature of Royalt…