North America Inc. v. ADIT

152 TTJ 145Income Tax Appellate Tribunal2012#9637 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2023.

Judgments citing North America Inc. v. ADIT

APTEAN INDIA PRIVATE LIMITED,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

In the result, the appeal filed by the assessee stands partly allowed

ITA 422/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Jan 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 422/Bang/2022 Assessment Year : 2017-18 M/S. Aptean India Pvt. Ltd., 1/2, 8Th Floor, Level 5, The Assistant Golden Heights, Commissioner Of 59Th C Cross Road, Income Tax, 4Th M Block, Circle – 1(1)(1), Rajajinagar, Vs. Bangalore. Bangalore – 560 010. Pan: Aaacc5890M Appellant Respondent : Smt. Tanmayee Rajkumar, Assessee By Advocate : Shri Praveen Karanth, Cit- Revenue By Dr Date Of Hearing : 03-11-2022 Date Of Pronouncement : 20-01-2023 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against The Final Assessment Order Dated 25/03/2022 Passed By Nfac, Delhi For A.Y. 2017-18 On Following Grounds Of Appeal: “The Grounds Mentioned Herein By The Appellant Are Without Prejudice To One Another General Ground 1. On The Facts & In The Circumstances Of The Case & In Law, Final Assessment Order Passed By National Faceless

For Respondent: Smt. Tanmayee Rajkumar
Section 143(3)Section 92D

…2006-07 by order dated 28.09.2006;  Decision of Hon’ble Delhi Tribunal in case of Convergys Customer Management Group Inc v ADIT reported in (2013) 58 SOT 69;  Decision of Hon’ble Mumbai Tribunal in case of WNS North America Inc. v. ADIT reported in (2012) 152 TTJ 145;  Decision of Hon’ble Mumbai Tribunal in case of Wipro Ltd. v ITO reported in 133 Taxman 149; 8.11 In order to examine the element of FTS in respect of payments made towards payroll processing, reliance was placed on Explanation 2 to clause (vii), under the Act, wherein FTS is defined to mean any consideration (including any lump sum considerati…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…2006-07 by order dated 28.09.2006;  Decision of Hon’ble Delhi Tribunal in case of Convergys Customer Management Group Inc v ADIT reported in (2013) 58 SOT 69;  Decision of Hon’ble Mumbai Tribunal in case of WNS North America Inc. v. ADIT reported in (2012) 152 TTJ 145;  Decision of Hon’ble Mumbai Tribunal in case of Wipro Ltd. v ITO reported in 133 Taxman 149; 11. The Ld.AR then submitted that, the payment in question also cannot be taxed as Fees for Technical Services (FTS). He placed reliance on Explanation 2 to clause (vii), to submit that under the Act, FTS is been defined in to mean any consideration (in…

M/S. MADURA COATS PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX., (INTERNATIONAL TRANSACTION), CIRCLE- 1(2), BANGALORE

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…2006-07 by order dated 28.09.2006;  Decision of Hon’ble Delhi Tribunal in case of Convergys Customer Management Group Inc v ADIT reported in (2013) 58 SOT 69;  Decision of Hon’ble Mumbai Tribunal in case of WNS North America Inc. v. ADIT reported in (2012) 152 TTJ 145;  Decision of Hon’ble Mumbai Tribunal in case of Wipro Ltd. v ITO reported in 133 Taxman 149; 11. The Ld.AR then submitted that, the payment in question also cannot be taxed as Fees for Technical Services (FTS). He placed reliance on Explanation 2 to clause (vii), to submit that under the Act, FTS is been defined in to mean any consideration (in…

J AND P COATS LIMITED,BANGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(2), BANGALORE

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

J AND P COATS LIMITED,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE 1(1), BANGALORE

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

J & P COATS LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

J & P COATS LIMITED,BANGALORE vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

J & P COATS LIMITED,U.K vs. DCIT, BANGALORE

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…was upheld by the Delhi Tribunal in a recent case of Convergys Customer Management Group Inc v ADIT — [2013] 58 SOT 69 (Delhi ITAT). DIT (IT) v WNS Global Services (UK) Ltd [2013] 32 taxmann.com 54 (Bombay High Court) WNS North America Inc. v. ADIT [2012] 152 TTJ 145 (Mumbai Trib.) IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 14 of 37 ITO v M/s. Madura Coats (P) Ltd. - ITA No. 1711 & 1712 / Bang / 2005 (Bang Trib.) Wipro Limited v ITO - 133 Taxman 149 (Bang. Trib.) Bharat Sanchar Nigam Limited & Others v Union of India — (2006) 3 SCC I (SC) In…

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…lty.‖ (emphasis supplied) To the same effect are the following decisions:  B4U International Holdings Ltd. v. DCIT: 346 ITR 62 (Mumbai)  Convergys Customer Management vs. ADIT [ITA Nos.1443/Del/2012 & 5243/Del/2011 (Delhi)  WNS North America Inc. vs. ADIT: 152 TTJ 145 (Mumbai)  ADIT vs. Antwerp Diamond Bank NV Engineering Centre:44 taxmann.com 175 Further, in the case of DIT vs. Ericsson A.B., Ericsson Radio System A.B. and Metapath Software International Ltd. 343 ITR 470 (Del), the High Court observed that when the provisions under the Tax Treaty expressly state that the payment in issue is not ―royalty‖, th…

INTECH BILLING IRELAND,MUMBAI vs. DDIT (IT) RG 3(1), MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1535/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Jan 2018AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manjunatha, Hon'Bleintec Billing Ireland V. The Assistant Director Of Income –Tax C/O S.R.B.C & Associates Llp (International Taxation), 14Th Floor, The Ruby, Range 3(1), Scindia House, 29 Senapati Bapat Marg, Mumbai - 400 038 Dadar (West) Mumbai – 400 028 Pan No: Aadca 7890 E (Appellant) (Respondent) Assessee By : Shri M.P. Lohia Shri Nikhil Tiwari Department By : Shri Samuel Darse

For Appellant: Shri M.P. LohiaFor Respondent: Shri Samuel Darse
Section 234BSection 271(1)(c)Section 9Section 9(1)(vi)

…the DTAA. Accordingly, the said revenues would not be taxable as 'Royalty" in India by virtue of Article 12 of the India Ireland Tax Treaty. 35. Ld. Counsel for the assessee further submitted that the Jurisdictional Mumbai ITAT in case of WNS North America [152 TTJ 145] 19 Intec Billing Ireland has held that despite the retrospective amendment to the Act, the amendment will not apply to the treaty per se. It was further observed that if there is some provision in the treaty which is contrary to the provision of the domestic law, then it is the contrary provision of the treaty which shall override the provision…