Motorola Inc. v. Dy. CIT

95 ITD 269High Court2005#420 most cited

What is Motorola Inc. v. Dy. CIT authority for?

Revenue must demonstrate the existence of a Permanent Establishment (PE) of a foreign enterprise in India, including establishing that transactions underlying a Dependent Agent PE were not at arm's length. Income from the sale of goods is not taxable in India if title and risk in the goods pass outside India.

213

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.

Also referred to as

Motorola Inc. v. Dy. CIT · 95 ITD 269 · Special Bench Delhi Tribunal · Permanent Establishment onus · Dependent Agent PE burden of proof · Arm's length conditions · Title passing outside India · Source of income taxability · Section 9(1) business connection · Tax treaty interpretation · Sale of equipment

Also reported as

147 Taxmann 39

Sections most often in play

Section 143(3)Section 271(1)(c)Section 148Section 270ASection 144CSection 144C(13)Section 234BSection 28(v)

Issues it is cited on

agency pedependent agent pefixed place pecopyrighted articlesection 9(1)(vi)section 90(2)royalty incomepermanent establishmenttax treatycomputer softwarebusiness connectionsection 9(1)

Judgments citing Motorola Inc. v. Dy. CIT

FCS COMPUTER SYSTEMS S PTE LTD,INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(3)(1), INDIA

In the result, the appeal of the Assessee is allowed

ITA 1034/DEL/2025[2022-23]Status: DisposedITAT Delhi09 Jan 2026AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarfcs Computer Systems S Pte Ltd, Vs. Acit, Office No. 07, 5Th Floor, A-40, I- International Taxation- Thum Tower-C, Sector-62, Up 1(3)(1), Delhi (Appellant) (Respondent) Pan: Aaacf7319J Assessee By : Shri Ashwani Taneja, Adv Shri Divyansh Dubery, Adv Shri Shivam Kukreja, Adv Ms. Ria Toyal, Adv Revenue By: Ms. Ekta Jain, Cit Dr Date Of Hearing 04/12/2025 Date Of Pronouncement 09/01/2026

For Appellant: Shri Ashwani Taneja, AdvFor Respondent: Ms. Ekta Jain, CIT DR
Section 143(3)Section 144C

…an entity. The Division Bench in these appeals rightly doubted the correctness of taxation being dependent upon profits or income being earned at the "entity level". The decision of the Special Bench in Motorola Inc. v. Dy. CIT 2005 SCC OnLine ITAT 1 : (2005) 95 ITD 269 (Delhi) has clearly been misconstrued and it, in any case, acannot be viewed to be an authority for the proposition which was canvassed on behalf of the appellants. Article 7 cannot possibly be viewed as restricting the right of the source State to allocate or attribute income to the permanent establishment based on the global income or loss that…

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2087/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

…d of merit in the present case as the agreement itself is very specific as to when the title and the risk were to pass. 153A As already stated under identical facts in the case of Ericsson A.B (supra) the Delhi Special Bench in Motorola Inc. v. Dy. CIT [2005] 95 ITD 269 (Del.)(SB) held that the title of the GSM equipment passed outside India. The order of the Delhi Special Bench decision in the case of Ericsson (supra) was latter affirmed by the Delhi High Court in Ericsson A.B. (supra). Regarding the applicability of Ericsson and Nokia ruling, we are unable to appreciate the argument that the propositions in the…

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

ITA 2086/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Dec 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

For Appellant: Shri Nishant Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 115ASection 143(3)Section 144C(5)Section 153Section 234BSection 270ASection 9

…d of merit in the present case as the agreement itself is very specific as to when the title and the risk were to pass. 153A As already stated under identical facts in the case of Ericsson A.B (supra) the Delhi Special Bench in Motorola Inc. v. Dy. CIT [2005] 95 ITD 269 (Del.)(SB) held that the title of the GSM equipment passed outside India. The order of the Delhi Special Bench decision in the case of Ericsson (supra) was latter affirmed by the Delhi High Court in Ericsson A.B. (supra). Regarding the applicability of Ericsson and Nokia ruling, we are unable to appreciate the argument that the propositions in the…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)
Section 143(3)Section 9(1)(vii)

…ntered into by India (with the country in which the other party is a resident), to the extent it is more beneficial to the taxpayer. Reliance in this regard is placed on the decision of special bench of Delhi Tribunal in case of Motorola Inc. vs. DCIT: [2005] 95 ITD 269 (DELHI)(SB), wherein the tribunal inter alia observed that,"DTAA is only an alternate tax regime and not an exemption regime" and, therefore, "the burden is first on the Revenue to show that the assessee has a taxable income under the DTAA, and then the burden is on the assessee to show that its income is exempt under DTAA". 5. Ld. Counsel has st…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ule 10 of the Income-tax Rules, 1962. Reference is made to the decision of the Delhi Bench of the Tribunal in the case of Convergys Customer Management Group Inc. vs. ADIT: 159 TTJ 42 and the Special Bench of the Tribunal in the case of Motorola Inc vs. DCIT[95 ITD 269] for the aforesaid proposition. In the latter case, it was held as under: “287. We have carefully considered the argument raised by the Department as well as the assessee. In the present case it cannot be disputed that the research and development activities and the manufacture of the GSM equipment took place wholly outside India. We have also fou…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

…ule 10 of the Income-tax Rules, 1962. Reference is made to the decision of the Delhi Bench of the Tribunal in the case of Convergys Customer Management Group Inc. vs. ADIT: 159 TTJ 42 and the Special Bench of the Tribunal in the case of Motorola Inc vs. DCIT[95 ITD 269] for the aforesaid proposition. In the latter case, it was held as under: “287. We have carefully considered the argument raised by the Department as well as the assessee. In the present case it cannot be disputed that the research and development activities and the manufacture of the GSM equipment took place wholly outside India. We have also fou…

INMARSAT SOLUTIONS BV,NETHERLANDS vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTL. TAX. 2(1)(1), DELHI

In the result, the appeal of the assessee is allowed

ITA 1729/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumarinmarsat Solutions B. V., Vs. Acit, 14Th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) Pan: Aacci9974L Assessee By : Shri Hiten Thakkar, Adv Revenue By: Shri M. S. Nethrapal, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 30/09/2025

For Appellant: Shri Hiten Thakkar, AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 142(2)Section 143(2)Section 143(3)Section 144C(5)Section 9(1)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Inmarsat Solutions B. V., Vs. ACIT, 14th Floor, The Ruby, 29, International Taxation, Senapati Bapat Marg, Dadar Circle-2(1)(1), Delhi (West), Mumbai (Appellant) (Respondent) PAN: AACCI9974L Assessee by : Shri Hiten Thakkar, Adv Revenue by: Shri M. S. Nethrapal, CIT DR Date of Hearing 24/09/2025 Date of pronouncement 30/09/2025 O R D E R PER M. BALAGANESH, A. M.: 1. The Assessee Inmarsat Solutions B.V. (hereinafter referred to as „assessee) by filing the present appeal sough…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-CIRCLE-4(2)(1), MUMBAI

In the result, grounds No

ITA 2259/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Sept 2025AY 2018-19

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…wants it to be considered as falling under Article 13, being the royalty. We have to decide whether the sum of Rs.5.29 crores is to be considered as "Business profits "or" royalty. The Special Bench of the Tribunal in the case of Motorola Inc. Vs. DCIT (2005) 95 ITD 269 (Delhi)(SB) has considered this aspect and held that "the payment made to the assessee for use of software in the equipment did not amount to royalty either under the Income- tax Act or the DTAA." The facts involved in the instant case are akin to those considered by the Special Bench in the afore-noted case. The Learned Department Representative…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. ASSTT. CIT (INTERNATIONAL TAXATION)-CIRCLE-4(2)(1), MUMBAI

In the result, grounds No

ITA 1615/MUM/2022[2017-18]Status: DisposedITAT Mumbai22 Sept 2025AY 2017-18

Bench: Smt. Beena Pillai () & Smt. Renu Jauhri ()

Section 253(1)(d)Section 92C(3)

…wants it to be considered as falling under Article 13, being the royalty. We have to decide whether the sum of Rs.5.29 crores is to be considered as "Business profits "or" royalty. The Special Bench of the Tribunal in the case of Motorola Inc. Vs. DCIT (2005) 95 ITD 269 (Delhi)(SB) has considered this aspect and held that "the payment made to the assessee for use of software in the equipment did not amount to royalty either under the Income- tax Act or the DTAA." The facts involved in the instant case are akin to those considered by the Special Bench in the afore-noted case. The Learned Department Representative…

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 894/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Jul 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

M/S.REDINGTON DISTRIBUTIONS PTE LTD.,SINGAPORE vs. ACIT, INTLTAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 893/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT , INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 892/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Jul 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

M/S. REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 891/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Jul 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

M/S.REDINGTON DISTRIBUTORS PTE LTD.,SINGAPORE vs. ACIT, INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 890/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Jul 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

M/S.REDINGTON DISTRIBUTION PTE LTD.,SINGAPORE vs. ACIT,INTL TAXATION CIRCLE-2(1), CHENNAI

In the result, all the appeals filed by the assessee stands allowed

ITA 889/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Jul 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.889 to 894/Chny/2025 िनधा"रणवष"/Assessment Years: 2011-12 to 2016-17 v. M/s. Redington Distribution Pte Ltd., The ACIT, 60 Robinson Road, International Taxation - #12-02, BEA Building, Circle-2(1), Singapore-068892. Chennai. [PAN: AAECR 7054 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr. Percy Pardiwala, Sr. Counse…

HYATT INTERNATIONAL SOUTHWEST AISA LTD. vs. ADDITIONAL DIRECTOR OF INCOME TAX

The appeals are dismissed

C.A. No.-009766-009766 - 2025Supreme Court24 Jul 2025

Bench: This Court, Before The High Court & Before The Income

Section 142(1)Section 143(3)

…ntity. The Division Bench in these appeals rightly doubted the correctness of taxation being dependent upon profits or income being earned at the “entity level”. The decision of the Special Bench in Motorola Inc. v. Dy. CIT 2005 SCC OnLine ITAT 1 : (2005) 95 ITD 269 (Delhi) has clearly been misconstrued and it, in any case, cannot be viewed to be an authority for the proposition which was canvassed on behalf of the appellants. Article 7 cannot possibly be viewed as restricting the right of the source State to allocate or attribute income to the permanent 36 establishment based on the global income or…

SIEMENS AKTIENGESELLSCHAFT,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, grounds No

ITA 7779/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Jun 2025AY 2008-09

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)

Section 143(3)Section 234BSection 271(1)(c)Section 271G

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘H’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER Siemens Aktiengesellschaft Vs. Deputy Director of C/o. B S R & Co. Income Tax Lodha Excelus, (International 1st Floor, Apollo Mills Taxation)-2(1), Mumbai Compound N.M. Joshi Marg Mahalakshmi, Mumbai – 400 011 PAN/GIR No.AABCS8516K (Appellant) .. (Respondent) Assessee by Shri Nitesh Joshi a/w. Shri Bhavin Sangoi & Shri Siddhesh Chaugule Revenue by Shri Pravin Salunkhe, Sr. DR Date of Hearing 12/06/2025 Date of Pronouncement 16/06/2025 आदेश / O R D E R PER AMIT SHUKLA…

INTERNATIONAL AIR TRANSPORT ASSOCIATION,MUMBAI (FOR SENDING NOTICES) vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) - CIRCLE 2(2)(1), MUMBAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 3330/MUM/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air v/s. DCIT (IT), Circle 2(2)(1), Transport Association बिधम Mumbai C/o ERNST & Young LLP Room No. 1722, 17th Floor, 14th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCI4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assess…

SIEMENS MOBILITY GMBH,GERMANY vs. ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAX), 4(2)(1), MUMBAI

The appeal of the assessee is partly allowed

ITA 4713/MUM/2023[AY 2021-22]Status: DisposedITAT Mumbai27 Feb 2025

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Nitesh Josh a/w Bhavin
Section 143(3)Section 234ASection 270A

…t wants it to be considered as falling under Article 13, being the royalty. We have to decide whether the sum of Rs.5.29 crores is to be considered as "Business profits"or"royalty. The Special Bench of the Tribunal in the case of Motorola Inc. Vs. DCIT (2005) 95 ITD 269 (Delhi)(SB) has considered this aspect and held that "the payment made to the assessee for use of software in the equipment did not amount to royalty either under the Income- tax Act or the DTAA." The facts involved in the instant case are akin to those considered by the Special Bench in the afore-noted case. The Learned Department Representative…

THE COMMISSIONER OF INCOME TAX vs. M/S URBAN LADDER HOME DECOR SOLUTIONS PVT LTD

Appeals are dismissed

ITA/11/2022HC Karnataka07 Feb 2025

Bench: V KAMESWAR RAO,S RACHAIAH

Section 260

…us, to suggest that Google or Yahoo had a PE in - 32 - ITA No. 11 of 2022 c/w ITA No. 12 of 2022, ITA No. 14 of 2022 & ITA No. 15 of 2022 India, and as held by a Special Bench of this Tribunal in the case of Motorola Inc v. Dy. CIT[2005] 95 ITD 269/147 Taxman 39 (Mag.) (Delhi) "DTAA is only an alternate tax regime and not an exemption regime" and, therefore, "the burden is first on the Revenue to show that the assessee has a taxable income under the DTAA, and then the burden is on the assessee to show that that its income is exempt under DTAA". No such burden is discharged by the Rev…

Showing 1–20 of 213 · Page 1 of 11

...
Motorola Inc. v. Dy. CIT (95 ITD 269) — Cited in 213 Judgments | BharatTax