Motorola Inc. v. Dy. CIT

95 ITD 269High Court2005#423 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 367,154 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

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2137/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2136/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2135/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCE ‘E’, NEW DELHI BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.2135, 2136, 2137/Del./2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1004, 1005/Del/2010 A. Y. : 2002-03, 2003-04 Nokia Corporation Vs. ACIT (Formerly Nokia Networks OY) Circle-2(1) C/o. S.R.Batliboi & Co., International Taxation, 2nd Floor, The Capital Court Drum Shaped Building New Delhi PAN : AABCN3748E Appellant Respondent ITA NO. 2286, 2287, 2288/Del./ 2005 A.Y. 1999-2000, 2000-01, 2001-02 ITA NO. 1234, 1235/Del./2010 A.Y. 2002-03, 2003-04 ADIT Vs. M/s. N…

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…that since the assessee did riot conclude any contracts on behalf of morgan Stanley & Co. Inc. (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench o Delhi Tribunal in case of Motorola Inc & Others v DCIT (2005) 95 ITD 269 (refer page nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &61 8) of paper book volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) (Refer page no. 522 & 547 of paper book volume II), observed that her…

DCIT CC-20 vs. Nokia Corporation

ITA 831/DEL/2008[2001-2002]Status: DisposedITAT Delhi25 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…upon the order passed in A.Y. 1997-98 and 1998-99. However, now the issue has been decided in favour of the assessee by the Special Bench vide order dated 05.06.2018 reported as (2018) 65 ITR (T) 23 (Delhi-Trib.) (SB), Order dated 22.06.2005 cited as [2005] 95 ITD 269 (Delhi) (SB) ITA NO. 827 & 828 / DEL. / 2008 FOR A.Y. 1997-98 & 1998-99 7. When undisputedly quantum appeal of the assessees qua A.Y. 1997-98, 1998-99 have been decided in favour of the assessee as the assessee is not found as assessee’s Indian subsidiary does not found to constitute a PE in India ; and that income from supply of software is not…

DCIT CC-20 vs. Nokia Corporation

ITA 830/DEL/2008[2000-2001]Status: DisposedITAT Delhi25 Mar 2019AY 2000-2001

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…upon the order passed in A.Y. 1997-98 and 1998-99. However, now the issue has been decided in favour of the assessee by the Special Bench vide order dated 05.06.2018 reported as (2018) 65 ITR (T) 23 (Delhi-Trib.) (SB), Order dated 22.06.2005 cited as [2005] 95 ITD 269 (Delhi) (SB) ITA NO. 827 & 828 / DEL. / 2008 FOR A.Y. 1997-98 & 1998-99 7. When undisputedly quantum appeal of the assessees qua A.Y. 1997-98, 1998-99 have been decided in favour of the assessee as the assessee is not found as assessee’s Indian subsidiary does not found to constitute a PE in India ; and that income from supply of software is not…

DCIT CC-20 vs. Nokia Corporation

ITA 829/DEL/2008[1999-2000]Status: DisposedITAT Delhi25 Mar 2019AY 1999-2000

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: NoneFor Respondent: Shri Amit Katoch, Sr.DR
Section 143(3)Section 271(1)(c)

…upon the order passed in A.Y. 1997-98 and 1998-99. However, now the issue has been decided in favour of the assessee by the Special Bench vide order dated 05.06.2018 reported as (2018) 65 ITR (T) 23 (Delhi-Trib.) (SB), Order dated 22.06.2005 cited as [2005] 95 ITD 269 (Delhi) (SB) ITA NO. 827 & 828 / DEL. / 2008 FOR A.Y. 1997-98 & 1998-99 7. When undisputedly quantum appeal of the assessees qua A.Y. 1997-98, 1998-99 have been decided in favour of the assessee as the assessee is not found as assessee’s Indian subsidiary does not found to constitute a PE in India ; and that income from supply of software is not…

DCIT CC-20 vs. Nokai Corporation

ITA 828/DEL/2008[1998-1999]Status: DisposedITAT Delhi25 Mar 2019AY 1998-1999

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Smt. Rashmi Chopra, AdvFor Respondent: Shri G.K.Dhall, CIT(DR)
Section 143(3)Section 271(1)(c)

…upon the order passed in A.Y. 1997-98 and 1998-99. However, now the issue has been decided in favour of the assessee by the Special Bench vide order dated 05.06.2018 reported as (2018) 65 ITR (T) 23 (Delhi-Trib.) (SB), Order dated 22.06.2005 cited as [2005] 95 ITD 269 (Delhi) (SB) ITA NO. 827 & 828 / DEL. / 2008 FOR A.Y. 1997-98 & 1998-99 7. When undisputedly quantum appeal of the assessees qua A.Y. 1997-98, 1998-99 have been decided in favour of the assessee as the assessee is not found as assessee’s Indian subsidiary does not found to constitute a PE in India ; and that income from supply of software is not…

DCIT CC-20 vs. Nokia Corporation

ITA 827/DEL/2008[1997-1998]Status: DisposedITAT Delhi25 Mar 2019AY 1997-1998

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Smt. Rashmi Chopra, AdvFor Respondent: Shri G.K.Dhall, CIT(DR)
Section 143(3)Section 271(1)(c)

…upon the order passed in A.Y. 1997-98 and 1998-99. However, now the issue has been decided in favour of the assessee by the Special Bench vide order dated 05.06.2018 reported as (2018) 65 ITR (T) 23 (Delhi-Trib.) (SB), Order dated 22.06.2005 cited as [2005] 95 ITD 269 (Delhi) (SB) ITA NO. 827 & 828 / DEL. / 2008 FOR A.Y. 1997-98 & 1998-99 7. When undisputedly quantum appeal of the assessees qua A.Y. 1997-98, 1998-99 have been decided in favour of the assessee as the assessee is not found as assessee’s Indian subsidiary does not found to constitute a PE in India ; and that income from supply of software is not…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA Nos.905 & 906/PUN/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09 John Deere India Pvt. Ltd., Tower XIV, Cybercity, Magarpatta City, Hadapsar, अऩीऱाथी/Appellant Pune – 411028 …. PAN: AAACJ4233B Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)–1, Pune आयकर अपीऱ सं. / ITA Nos.907 & 908/PUN/2015 यििाारण वषा / Assess…

Velvet Holdings P.Ltd, Mumbai vs. ACIT Cen Cir 31 Cen RG -7, Mumbai

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

ITA 1216/MUM/2017[2011-12]Status: DisposedITAT Mumbai15 Oct 2018AY 2011-12

Bench: Shri G.S. Pannu, Am & Shri Pawan Singh, Jm

Section 115JSection 143Section 143(3)Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI PAWAN SINGH, JM ITA No.1216/Mum/2017 Assessment Year 2011-12 M/s. Velvet Holdings Pvt. Ltd. Vs. ACIT, Central Circle-31 32, Madhuli,Dr. Annie Besant Road, Room No-413, Aayakar Worli, Mumbai-400 018. Bhavan, Mumbai-400 020. PAN :AAACV 4445 R (Appellant) (Respondent) .. Shri Dhaval Shah -AR Appellant by Respondent by Shri P. Daniel –Govt. Counsel Date of Hearing 10/10/2018 Date of Pronouncement 15/10/2018 O R D E R Per Pawan Singh , Judicial Member: 1. This appeal by assessee is directed against the order of ld. Commissio…

Sh. Bilal Ahmed Wani, Srinagar vs. The Income Tax Officer, Srinagar

In the result, the assessee’s appeal is dismissed

ITA 373/ASR/2009[2004-05]Status: DisposedITAT Amritsar27 Sept 2018AY 2004-05

Bench: Sh. Sanjay Arorai.T.A. No. 373/Asr/2009 Assessment Year: 2004-05

For Appellant: Sh. Vinamar Gupta (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 142Section 142(1)Section 143(3)Section 148Section 254(1)Section 254(2)

…ned appeal. It is submitted that though Shri Khanna had relied upon four judgments and he only had dwelt upon the applicability of the decision of the Hon’ble Delhi A Special Bench in the case of Motorola Inc. vs. Deputy Commissioner of Income-tax reported in 95 ITD 269. Therefore, I am giving my comments on the relevance of this decision alone. In this case, the AO had issued notice under section 148 but as the time for issuing of notice under section 142(l)((i) had not yet expired, the Hon’ble Tribunal held that the AO could not issue/notice under section 148 until time for issuing of notice under section 142(1…

Tenova Spa, Mumbai vs. DCIT (It) - 4(1)(2), Mumbai

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

ITA 709/MUM/2017[2012-13]Status: DisposedITAT Mumbai12 Sept 2018AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri Apurva R. ShahFor Respondent: Shri M. Rajguru
Section 115ASection 195Section 197Section 234B

…was on the deductors to deduct TDS u/s. 195 of the Act and hence the assessee could not be charged interest u/s. 234B of the Act on these amounts. The assessee also placed reliance on the decision of the Special Bench in the case of Motorola Inc. reported in 95 ITD 269 in support of its contention. However, the Ld.CIT(A) not appreciating the submissions of the assessee sustained the interest levied u/s. 234B of the Act. 3 ITA.NO. 709/MUM/2017 (A.Y: 2012-13) M/s. Tenova SPA 4. Ld. Counsel for the assessee reiterated the submissions made before the lower authorities. 5. Ld. DR vehemently supported the orders of…

Growmore Exports Ltd, Mumbai vs. Asst CIT Cen Cir 31 Cen RG 7, Mumbai

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

ITA 1220/MUM/2017[2011-12]Status: DisposedITAT Mumbai06 Jul 2018AY 2011-12

Bench: S/Shri B.R.Baskaran (Am) & Amarjit Singh (Jm)

Section 139(5)Section 57

…ability of the section 234A, 234B and 234C of the Act should be after considering the amount of tax deductible at source on the income assessed. The appellant relies in this regard on the following decisions. He relied upon the cases of Motorola inc. v. DCIT [95 ITD 269 (Del.(SB)], Sedco Fores Drilling Co. Ltd. [264 ITR 320],NGC Network Asia LLC [313 ITR 187] ,Summit Bhatacharya [ 300 ITR (AT) 347 (Bom)(SB)], Vijal Gopal Jindal [ITA No. 4333/Del/2009] & Emillo Ruiz Berdejo [320 ITR 190 (Bom)].DR relied upon the 3.1. We have heard the rival submissions and perused the material before us. We find that in the case o…

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag (Formerly Known As Daimler Chrysler Ag), Mumbai

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R
Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

…that since the assessee did riot conclude any contracts on behalf of morgan Stanley & Co. Inc. (MSCo), it did not have an agency PE in India. Similar view has also been taken by the Special Bench o Delhi Tribunal in case of Motorola Inc & Others v DCIT (2005) 95 ITD 269 (refer page nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &61 8) of paper book volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) (Refer page no. 522 & 547 of paper book volume II), observed that he…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “बी” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM आयकर अपीऱ सं. / ITA No.1433/PUN/2014 यििाारण वषा / Assessment Year : 2007-08 M/s. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. PAN: AAACT3092N Vs. The Dy. Director of Income Tax …. प्रत्यथी / Respondent (International Taxation)-II, Pune अऩीऱाथी की ओर से / Appellant by : S/Shri Dhanesh Bafna and Arpitha Chouda…

ACIT 11(2), Mumbai vs. Deloite Haskins & Sells, Mumbai

ITA 4844/MUM/2011[2006-07]Status: DisposedITAT Mumbai23 Mar 2018AY 2006-07
For Appellant: Shri P.J. Pardiwala and Ms. Vasanti PatelFor Respondent: Shri P.V. Rajguru- Sr. DR
Section 254(1)Section 40

…were not taxable under the DTAA ,that the services rendered were not exclusionary,He referred to Art.XII of the Tax- treaty and stated that burden was on the AO to prove that income was chargeable to tax under the DTAA.He relied upon the case of Motorala Inc.(95 ITD 269),delivered by the Special Bench of the Tribunal.The DR relied upon the orders of the departmental authorities. 4.3.We have heard the rival submissions and perused the material before us.We find that in case of DTT AUS,identical issue was deliberated upon and decided by theTribunal,while adjudicat- ing the appeal for the AY.s 2003-04 to 2005-06 (s…