Para 8 3. Netafim Ltd. v. DCIT

145 Taxmann.com 412Reported decision2022#7666 most cited

What is Para 8 3. Netafim Ltd. v. DCIT authority for?

When income arises from services rendered in India, it is taxable in India, irrespective of the place of performance, if such services are rendered in connection with the business or profession carried on in India. The enduring benefit test, though relevant, is not the sole determinant of whether payments for services constitute business income.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Netafim Ltd v DCIT · section 9(1)(vii) · fees for technical services · enduring benefit · business income · permanent establishment · DTAA · international taxation · section 195

Sections most often in play

Section 143(2)Section 147Section 148Section 12Section 12(4)(a)Section 12(4)(b)Section 144CSection 234A

Issues it is cited on

management feesenduring benefitcomputer softwarefees for technical servicestax treatypermanent establishmentfees for included servicessection 40(a)(i)section 9(1)(vii)section 195section 9(1)section 40(a)

Judgments citing Para 8 3. Netafim Ltd. v. DCIT

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1272/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1271/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1270/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER M/s Everest Global Inc 12770 Merit Drive Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon Vs. The A. C.I.T Circle - 1(2)(2) International Taxation New Delhi PAN - AACC E 35 97 R The Dy. C.I.T Circle - 1(2)(2) International Taxation New Delhi Vs. M/s Everest Global Inc 12770 Merit Drive, Suite 800, Dallas C/o Everest Business Advisory India Pvt Ltd, 1st Floor, Spaze Platinum Tower, Sector…

DCIT Intl. Tax Circle-1(2)(2), New Delhi vs. Everest Global Inc., Usa

Appeal is allowed

ITA 1269/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT, Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1135/DEL/2023[2020-21]Status: DisposedITAT Delhi10 Sept 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1134/DEL/2023[2019-20]Status: DisposedITAT Delhi10 Sept 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc, Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1133/DEL/2023[2018-19]Status: DisposedITAT Delhi10 Sept 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1132/DEL/2023[2017-18]Status: DisposedITAT Delhi10 Sept 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1131/DEL/2023[2016-17]Status: DisposedITAT Delhi10 Sept 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

Everest Global Inc., Gurgaon vs. ACIT Circle 1(2)(2) International Taxation, New Delhi

Appeal is allowed

ITA 1130/DEL/2023[2015-16]Status: DisposedITAT Delhi10 Sept 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Ms. Vandana Bhandri, CAFor Respondent: Shri Vikram Singh Sharma, Sr. DR
Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1130/DEL/2023 [A.Y. 2015-16] ITA No. 1131/DEL/2023 [A.Y. 2016-17] ITA No. 1132/DEL/2023 [A.Y. 2017-18] ITA No. 1133/DEL/2023 [A.Y. 2018-19] ITA No. 1134/DEL/2023 [A.Y. 2019-20] ITA No. 1135/DEL/2023 [A.Y. 2020-21] M/s Everest Global Inc Vs. The A. C.I.T 12770 Merit Drive Circle – 1(2)(2) Suite 800, Dallas International Taxation C/o Everest Business Advisory New Delhi India Pvt Ltd, 1st Floor, Spaze Platinum Tower Sector 47, Gurgaon PAN – AACC…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 833/BANG/2024[2014-15]Status: DisposedITAT Bangalore10 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

M/S. Steer America Inc., United States vs. The Deputy Commissioner of Income Tax, International Taxation Circle -1(2), Bengaluru

In the result, both the appeals of the assessee are partly allowed

ITA 832/BANG/2024[2013-14]Status: DisposedITAT Bangalore10 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri Vasanth Kumar, A.RFor Respondent: Ms. Anjala Sahu, D.R
Section 144CSection 147Section 148

…IT(IT)A Nos.832 & 833/Bang/2024 Steer America Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER IT(IT)A Nos.832 & 833/Bang/2024 Assessment Years: 2013-14 & 2014-15 Steer America Inc., No.1525, Corporate Woods Pkwy Suite 500, Uniontown, OH44685 USA foreign, United States 999999 Indian Address: DCIT (International Taxation) Steer Engineering Private Limited Circle-1(2) Vs. No.290, 4th Main, 4th Phase, Bangalore Peenya Industrial area Bangalore 560 058. Karnataka PAN NO : ABGCS3283H APPELLANT…

Standard Chartered Bank, Mumbai vs. DDIT(It) 2 (1), Mumbai

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

ITA 1683/MUM/2019[2002-03]Status: DisposedITAT Mumbai15 Mar 2024AY 2002-03

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleorder Per S. Rifaur Rahman (Am) 1. These Cross Appeals Are Filled By The Assessee & Revenue Against Different Orders Of Learned Commissioner Of Income Tax (Appeals)-57, Mumbai (Hereinafter In Short "Ld.Cit(A)"] Dated 28.12.2018 For The A.Ys.2002-03 & 2003-04. 2. Since The Issues Raised In All The Appeals Are Identical, Therefore, For The Sake Of Convenience, These Appeals Are Clubbed, Heard & Disposed Off By This Consolidated Order. Revenue Appeals

Section 195Section 28Section 9(1)(v)

…ITA NO.1407 & 2936/MUM/2019 (A.Ys: 2002-03 & 2003-04) Asst. CIT (I.T)- 4(2)(2) Room No. 1624, 16th Floor Air India Building, Nariman Point Mumbai - 400021 (Appellant) V. M/s. Standard Chartered Bank Ltd., Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Respondent) ITA NO.1683 & 2839/MUM/2019 (A.Ys: 2002-03 & 2003-04) M/s. Standard Chartered Bank Ltd., Tax Department Crescenzo, 7th Floor C-38/39, G-Block Behind MCA Club, Bandra Kurla Complex Bandra (E), Mumbai – 400051 PAN: AABCS4681D (Appellant) V. Asst. CIT (Intl. Taxation)- 4(2)(2) 17th Fl…

Standard Chartered Bank, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue is dismissed

ITA 4867/MUM/2017[2001-02]Status: DisposedITAT Mumbai13 Nov 2023AY 2001-02

Bench: Shri Vikas Awasthy & Shri Gagan Goyalstandard Chartered Bank Taxation Department, 23-25, M. G. Road, 3Rd Floor, Fort, Mumbai-400 001 Pan: Aabcs4681D ..... Appellant Vs. Ddit (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent

For Appellant: Shri Madhur Agarwal, Ld. ARFor Respondent: Shri Anil Sant, Ld. DR
Section 14ASection 250Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ..... Appellant Vs. DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ..... Respondent & DDIT (Intl. Tax)-2(1) Scindia House, Ballard Estate, N. M. Marg, Mumbai-400 038 ...... Appellant Vs. Standard Chartered Bank Taxation Department, 23-25, M. G. Road, 3rd Floor, Fort, Mumbai-400 001 PAN: AABCS4681D ...... Respondent Page 1…

Para 8 3. Netafim Ltd. v. DCIT (145 Taxmann.com 412) — Cited in 14 Judgments | BharatTax