Morgan Stanley International Incorporated v. Deputy Director Income Tax (IT)(4)(1)

53 Taxmann.com 457Income Tax Appellate Tribunal2015#14327 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2020.

Judgments citing Morgan Stanley International Incorporated v. Deputy Director Income Tax (IT)(4)(1)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

MORGAN STANLEY ASIA ( SINGAPORE) PTE.,MUMBAI vs. DDIT I(IT) 4(1), MUMBAI

In the result, the appeals of the assessee are party allowed

ITA 4365/MUM/2012[2007-08]Status: DisposedITAT Mumbai06 Jul 2018AY 2007-08

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…also relied on Article 7 of India US Treaty terming the FTS as business profits. Ld. Sr. DR relied on the decision of the coordinate bench of this Mumbai in the case of Morgan Stanley International Incorporated Vs. Deputy Director Income Tax (IT)(4)(1) (2015) 53 Taxmann.com 457 (Mumbai – Trib) for the proposition, wherein it is held that in regard to employees seconded by assessee constitute its service PE in India and therefore, payment made by Indian entity to assessee on account of reimbursement of salary was to be taxed under Article 7 of India US Treaty. Ld. CIT(DR) also relied on the decision of ITAT Delhi…

MORGAN STANLEY ASIA ( SINAPORE) PTC.,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeals of the assessee are party allowed

ITA 8595/MUM/2010[2006-07]Status: DisposedITAT Mumbai06 Jul 2018AY 2006-07

Bench: Sri Mahavir Singh, Jm & Sri Manoj Kumar Aggarwal, Am

For Appellant: Sunil M. Lala &For Respondent: Saurabh Deshpande, DR
Section 143(3)Section 144Section 9(1)(vii)

…also relied on Article 7 of India US Treaty terming the FTS as business profits. Ld. Sr. DR relied on the decision of the coordinate bench of this Mumbai in the case of Morgan Stanley International Incorporated Vs. Deputy Director Income Tax (IT)(4)(1) (2015) 53 Taxmann.com 457 (Mumbai – Trib) for the proposition, wherein it is held that in regard to employees seconded by assessee constitute its service PE in India and therefore, payment made by Indian entity to assessee on account of reimbursement of salary was to be taxed under Article 7 of India US Treaty. Ld. CIT(DR) also relied on the decision of ITAT Delhi…

JOHNSON MATTHEY PUBLIC LTD. COMPANY,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal of the assessee is allowed in part for statistical purpose

ITA 1143/DEL/2016[2011-12]Status: DisposedITAT Delhi06 Dec 2017AY 2011-12

Bench: Shri G.D.Agrawal, Hon’Ble & Shri K.N. Chary

Section 143(3)Section 144C(13)Section 234BSection 271(1)(C)Section 9(1)(vii)

…ITA No.-1143/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.D.AGRAWAL, HON’BLE PRESIDENT & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-1143/Del/2016 (Assessment Year: 2011-12) Johnson Matthey Public Ltd. Company, vs DCIT (International C/o-Johnson Matthey Chemicals India Taxation), Pvt. Ltd., 11th Floor, Building No.8C, Circle 2(2)(1), Room DLF Cyber City, Phase-II, No.411, 4th Floor, Gurgaon-122002. Block-E-2, Pratyaksh PAN-AACCJ3586F Kar Bhawan, Civic Centre, New Delhi. Assessee by Sh. Kanchan Kaushal, CA & Sh. K.M.Gupta, Adv. Revenue by Sh. T.M. Shiv Kumar, CIT DR Da…

Morgan Stanley International Incorporated v. Deputy Director Income Tax (IT)(4)(1) (53 Taxmann.com 457) — Cited in 7 Judgments | BharatTax