McKinsey and Co. Inc. v. Assistant Director of Income Tax

99 TTJ 857Income Tax Appellate Tribunal#11908 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Issues it is cited on

section 9(2)section 9(1)(vii)(b)interest under section 234cfees for included servicesddtassistant directorsection 9(1)(vi)section 9(1)(vii)computer softwaresection 234cenduring benefitinterest under section 234b

Judgments citing McKinsey and Co. Inc. v. Assistant Director of Income Tax

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 634/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, CIRCLE- 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5815/DEL/2017[2014-15]Status: DisposedITAT Delhi24 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1008/DEL/2016[2012-13]Status: DisposedITAT Delhi24 Nov 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 1731/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2021AY 2011-12

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

M/S. GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 458/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. DDIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 429/DEL/2013[2009-10]Status: DisposedITAT Delhi24 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

GE ENERGY MANAGEMENT SERVICES INC.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals filed by the assessee in ITA No

ITA 5544/DEL/2011[2008-09]Status: DisposedITAT Delhi24 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Sachit Jolly, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 154Section 195Section 9(1)(vii)Section 90

…" We are in considered agreement with the views expressed in the protocol to Inclo-USA DTAA which, as we have mentioned earlier, also represents views of the Government of India on this subject." McKinsey and Co. Inc. V. Assistant Director of Income Tax • (99 TTJ 857) (Mumbai ITAT) The Hon'ble Mumbai Tribunal found that the nature of assessee’s activities is furnishing of geographical specific data and information inputs which are commercial and industrial information in nature, it further noted that there is no material to suggest that the payment is for any such services which enable the recipients of these…

MCKINSEY & COMPANY INC UNITED KINGDOM,MUMBAI vs. DCIT (IT) 3(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 702/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Jan 2017AY 2011-12

Bench: Shri D. Karunakara Rao & Shri Pawan Singhi.

…of taxability of amounts pertaining to the information supplied by the assessee-company to McKinsey India has been dealt in length and decided conclusively in a series of orders of Mumbai Tribunal i.e. McKinsey & Company, Inc (Philippines) & Others Vs. ADIT (99 TTJ 857); DDIT (IT) Vs. McKinsey & Company, Inc United States & Others v ADIT (IT) (ITA No. 3483/ M/ 05); McKinsey & Company, Inc. China & Others Vs. DCIT (ITA No. 7239/M/02) and ADIT(IT) Vs. McKinsey & Company, Inc. Belgium (ITA No. 3711/M/2006).After going through the orders of Group Companies of McKinsey where similar issue has been adjudicated in fav…

MCKINSEY & COMPANY INC. THE NEHTERLANDS,MUMBAI vs. ASST DIT (IT) 4(1), MUMBAI

In the result, appeals of the assessee are allowed

ITA 1572/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Oct 2016AY 2010-11

Bench: Shri D. Karunakara Rao & Shri Ravish Soodi.

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER I. I.T.A. No.1572/M/2014 (Assessment Year: 2010-2011) फनाभ/ McKinsey & Company, Inc. The Asst. Director of Income Tax Netherlands, (International Taxation)-4(1), Vs. C/o. S.R.B.C & Associates LLP, Scindia House, Ballard 14th Floor, The Ruby, Estate, Mumbai – 400 038. Sepati Bapat Marg, Dadar (W), Mumbai – 400 038. स्थामी रेखा सं./ PAN : AAACM7234M (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. II. I.T.A. No.1573/M/2014 (Assessment Year: 2010-2011) McKinsey & Company, Inc…

McKinsey and Co. Inc. v. Assistant Director of Income Tax (99 TTJ 857) — Cited in 9 Judgments | BharatTax