Para 3.1, 5.2, 12.1, 13 8. DCIT v. Boston Consulting Group Pte. Ltd.

DCIT, Circle 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…whole, which essentially implies that the provisions of the treaty are required to be construed in harmony with each other," and this principle was reiterated in another coordinate bench decision in the case of DCIT Vs Boston Consulting Group Pte Ltd [(2005) 94 ITD 31 (Mum)]. Hon'ble Supreme Court, in the case of K.P. Varghese v. ITO [(1981) 131 ITR 597 (S.C.)] and even in the context of the interpretation of taxing statutes, have held that the task of interpretation is not a mechanical task and, quoted with approval; Justice Hand's observation that "it is one of the surest indexes of a mature and developed juri…

DCIT, Cir 16(2), Mumbai vs. M/S Cyril Amarchand Mangaldas, Mumbai

In the result, the appeal by the Revenue for the assessment year 2017-

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…whole, which essentially implies that the provisions of the treaty are required to be construed in harmony with each other," and this principle was reiterated in another coordinate bench decision in the case of DCIT Vs Boston Consulting Group Pte Ltd [(2005) 94 ITD 31 (Mum)]. Hon'ble Supreme Court, in the case of K.P. Varghese v. ITO [(1981) 131 ITR 597 (S.C.)] and even in the context of the interpretation of taxing statutes, have held that the task of interpretation is not a mechanical task and, quoted with approval; Justice Hand's observation that "it is one of the surest indexes of a mature and developed juri…

Mwh Uk Ltd, Mumbai vs. DCIT (It) 3(2)(2), Mumbai

Bench: Shri Shamim Yahya, Am & Shri Rahul Chaudhary, Jm Mwh Uk Ltd. Dcit (It)-3(2)(2) India Bulls Finance Centre, Mumbai Tower-3, 28Th Floor, Elphinstone Mills Compound, Vs. Senapati Bapat Marg, Elphinstone (W), Mumbai-400 013

…to fees for technical service unless the person utilizing the service is able to make use of the technical knowledge, etc. by him in the future. An illustrative list of decisions on the subject are as under:- DCIT V/s. Boston Consulting Group Pte. Ltd (2005) 94 ITD 31 (Mumbai) • DIT v/s. Guy Carpenter and Co. Ltd. (2012) 346 ITR 504; • CIT v/s .De Beers Indla Minerals (P.) Ltd. (20121 346 ITR 457; • Intertek Testing Services India Pvt. Ltd. (2008) 307 ITR 418; • Sheraton International Inc. V/S. DDIT (2007) 10 SOT 542; • Raymond Limited v/s. DCIT (2003) 86 ITD 791; • ICICI Bank Ltd. v/s. DCIT (2008) 20 SOT 453 •…

Amarchand & Mangaldas & Suresh A Shroff & Co., Mumbai vs. DCIT 9(1)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

…whole, which essentially implies that the provisions of the treaty are required to be construed in harmony with each other," and this principle was reiterated in another coordinate bench decision in the case of DCIT Vs Boston Consulting Group Pte Ltd [(2005) 94 ITD 31 (Mum)]. Hon'ble Supreme Court, in the case of K.P. Varghese v. ITO [(1981) 131 ITR 597 (S.C.)] and even in the context of the interpretation of taxing statutes, have held that the task of interpretation is not a mechanical task and, quoted with approval; Justice Hand's observation that "it is one of the surest indexes of a mature and developed juri…