Perfetti Van Melle Holding B.V v. Authority of Advance Ruling

52 Taxmann.com 161High Court2014#3392 most cited

What is Perfetti Van Melle Holding B.V v. Authority of Advance Ruling authority for?

The Delhi High Court's decision in Perfetti Van Melle Holding B.V. v. Authority of Advance Ruling (2014) 52 taxmann.com 161 (Delhi) overruled a prior AAR ruling concerning the 'make available' clause in tax treaties. This High Court decision is cited for its interpretation of treaty provisions, particularly regarding the scope of services considered taxable.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Perfetti Van Melle Holding B.V. v. Authority of Advance Ruling · 52 taxmann.com 161 · Delhi High Court · make available clause · fees for technical services · Article 12 DTAA · treaty interpretation · overruled AAR

Sections most often in play

Section 1961Section 9(1)(vii) of the ActSection 143(3)Section 144C(5)Section 234BSection 270ASection 9(1)(vi)Section 12

Issues it is cited on

make available conditionmake available clausefees for included servicescopyrighted articlesection 9(1)(vii)service peenduring benefitsection 90(2)fees for technical servicespenalty under section 270asection 9(1)section 90

Judgments citing Perfetti Van Melle Holding B.V v. Authority of Advance Ruling

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 505/BANG/2017[2013-14]Status: DisposedITAT Bangalore12 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 504/BANG/2017[2012-13]Status: DisposedITAT Bangalore12 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

Nds Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-1(2) International Taxation, Bangalore

In the result, all these appeals are partly allowed

ITA 363/BANG/2017[2006-07]Status: DisposedITAT Bangalore12 Nov 2021AY 2006-07

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranit(It)A Nos. & Appellant Respondent Assessment Year 363/Bang/2017 M/S. Synamedia Limited The Assistant Commissioner Of 2006-07 (Formerly Known As ‘Nds Limited), Income Tax (International Taxation), C/O M/S. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A & 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. Pan : Aabcn 2524 L 504/Bang/2017 -Do- -Do- 2012-13 505/Bang/2017 -Do- -Do- 2013-14 255/Bang/2014 -Do- The Assistant Director Of Income 2010-11 Tax, (International Taxation), Circle – 1(1) [Now Assistant Commissioner Of Income Tax (International Taxation), Circle – 1(2), Bengaluru. Appellant By : Shri Sharath Rao, Advocate Respondent By : Dr. Manjunath Karkihalli, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 01.11.2021 Date Of Pronouncement : 12.11.2021

For Appellant: Shri Sharath Rao, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER IT(IT)A Nos. and Appellant Respondent Assessment Year 363/Bang/2017 M/s. Synamedia Limited The Assistant Commissioner of 2006-07 (formerly known as ‘NDS Limited), Income Tax (International Taxation), C/o M/s. Synamedia India Private Circle -1(2), Limited, Bengaluru. Block 9A and 9B, Pritech Park, Survey No.51-64/4, Sarjapur Outer Ring Road, Bellandur Village, Bengaluru – 560 103. PAN : AABCN 2524 L 504/Bang/2017 -do- -do- 2012-13 505/Bang/2017 -do- -do- 2013-14 255/Bang/…

M/S. Sandvik Ab, Pune vs. Deputy Commissioner of Income-Tax, (International Taxation) Circle - 2, Pune

In the result, the appeal is allowed

ITA 2524/PUN/2017[2014-15]Status: DisposedITAT Pune06 Jan 2021AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2014-15 M/S. Sandvik Ab Vs. Dcit (It), C/O. Sandvik Asia Private Limited, Circle-2, Pune Mumbai – Pune Road, Dapodi, Pune – 411 012 Pan : Aahcs7486E Appellant Respondent Assessee By Shri Nikhil Pathak Revenue By Shri Navin Gupta Date Of Hearing 05-01-2021 Date Of Pronouncement 06-01-2021 आदेश / Order

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE – VIRTUAL COURT BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER िनधा"रण वष" / Assessment Year : 2014-15 M/s. Sandvik AB Vs. DCIT (IT), C/o. Sandvik Asia Private Limited, Circle-2, Pune Mumbai – Pune Road, Dapodi, Pune – 411 012 PAN : AAHCS7486E Appellant Respondent Assessee by Shri Nikhil Pathak Revenue by Shri Navin Gupta Date of hearing 05-01-2021 Date of pronouncement 06-01-2021 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee is directed against the final Assessment Order dated 11-08-2017 passed by t…

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

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

ITA 2178/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Oct 2020AY 2013-14

Bench: Shri Saktijit Dey (Jm) & Shri N.K. Pradhan (Am) Assessment Year: 2013-14 Edenred Pte Limited, The Dy. Commissioner Of C/O Srbc Associates & Llp, Income Tax- (International 14Th Floor, The Ruby, Taxation) – 2(2)(1), 29 Senapati Bapat Marg, Vs. Room No. 1722, 17Th Floor, Dadar (W), Air India Building, Mumbai - 400028 Nariman Point, Pan : Aacce8636P Mumbai - 400021 (Appellant) (Respondent) Assessee By : Shri Rajan Vora/Pranay Gandhi (Ars) Revenue By : Shri Ganesh Bare (Dr) Date Of Hearing: 14/10/2020 Date Of Pronouncement: 23/10/2020

For Appellant: Shri Rajan Vora/Pranay Gandhi (ARs)For Respondent: Shri Ganesh Bare (DR)
Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI BEFORE SHRI SAKTIJIT DEY (JM) AND SHRI N.K. PRADHAN (AM) Assessment Year: 2013-14 Edenred Pte Limited, The Dy. Commissioner of C/o SRBC Associates & LLP, Income Tax- (International 14th Floor, The Ruby, Taxation) – 2(2)(1), 29 Senapati Bapat Marg, Vs. Room No. 1722, 17th Floor, Dadar (W), Air India Building, Mumbai - 400028 Nariman Point, PAN : AACCE8636P Mumbai - 400021 (Appellant) (Respondent) Assessee by : Shri Rajan Vora/Pranay Gandhi (ARs) Revenue by : Shri Ganesh Bare (DR) Date of Hearing: 14/10/2020 Date of Pronouncement: 23/10/2020 O R D E…

Edenred Pte Ltd, Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 507/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Jul 2020AY 2012-13

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 Edenred Pte Ltd., C/o SRBC The Deputy Director of Associates & LLP, 14th floor, Vs. Income Tax The Ruby, 29 Senapati Bapat (International Taxation)- Marg, Dadar (W), Mumbai- 3(2), 400028. 1st floor, R. No. 132, Scindia House, Ballard Estate, Mumbai-400038. PAN No. AACCE8636P Appellant Respondent Assessment Year: 2012-13 Edenred Pte Ltd., C/o SRBC The Deputy Associates & LLP, 14th floor, Vs. Commissioner of Income T…

Edenred Pte Ltd, Mumbai vs. DDIT (It) 3(2), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 1718/MUM/2014[2010-11]Status: DisposedITAT Mumbai20 Jul 2020AY 2010-11

Bench: Shri Ravish Sood () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. RajanVora &For Respondent: Mr. Nishant Samaiya &
Section 143(3)Section 195Section 234ASection 234BSection 234C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI RAVISH SOOD (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2010-11 & Assessment Year: 2011-12 Edenred Pte Ltd., C/o SRBC The Deputy Director of Associates & LLP, 14th floor, Vs. Income Tax The Ruby, 29 Senapati Bapat (International Taxation)- Marg, Dadar (W), Mumbai- 3(2), 400028. 1st floor, R. No. 132, Scindia House, Ballard Estate, Mumbai-400038. PAN No. AACCE8636P Appellant Respondent Assessment Year: 2012-13 Edenred Pte Ltd., C/o SRBC The Deputy Associates & LLP, 14th floor, Vs. Commissioner of Income T…

M/S Shell Information Technology International Bv, Mumbai vs. Dy CIT (It) 4 (2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2016-2017

ITA 6638/MUM/2019[2016-17]Status: DisposedITAT Mumbai06 Mar 2020AY 2016-17

Bench: Shri Pramod Kumar (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2016-17 M/S Shell Information The Deputy Commissioner Of Technology International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 5Th Floor, Lodha Excelus, Vs. 17Th Floor, Room No. 1708, Apollo Mills Compound, Air India Building, Nariman Point, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400021 Mumbai - 400011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal (Ar) Revenue By : Shri V. Sreekar (Cit Dr) Date Of Hearing: 10/12/2019 Date Of Pronouncement: 06/03/2020

For Appellant: Shri Madhur Agarwal (AR)For Respondent: Shri V. Sreekar (CIT DR)
Section 143Section 2(24)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI BEFORE SHRI PRAMOD KUMAR (VP) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2016-17 M/s Shell Information The Deputy Commissioner of Technology International BV, Income Tax (International C/o B S R & Co. LLP, Taxation)-4(2)(1), 5th Floor, Lodha Excelus, Vs. 17th Floor, Room No. 1708, Apollo Mills Compound, Air India Building, Nariman Point, N.M. Joshi Marg, Mahalakshmi, Mumbai - 400021 Mumbai - 400011 PAN: AAICS9091A (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal (AR) Revenue by : Shri V. Sreekar (CIT DR) Date of Hearing: 10/12/2019 Date…

Shell Information Technology Inernational Bv, Mumbai vs. DCIT (It) 4(2)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above

ITA 7283/MUM/2018[2015-16]Status: DisposedITAT Mumbai10 Jan 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Bledy. Cit (International Taxation) – 4(2)(1) M/S. Shell Information Technology V. Room No. 1708, 17Th Floor International Bv Air India Building, Nariman Point C/O B.S.R. & Co. Llp. Mumbai – 400 021 5Th Floor, Lodha Excelus Apollo Mills Compound, N.M. Joshi Marg Mahalakshmi, Mumbai – 400 011 Pan: Aaics9091A (Appellant) (Respondent) Assessee By : Shri Madhur Agarwal Department By : Shri V. Sreekar

For Appellant: Shri Madhur AgarwalFor Respondent: Shri V. Sreekar
Section 2(24)Section 234BSection 234DSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Dy. CIT (International Taxation) – 4(2)(1) M/s. Shell Information Technology v. Room No. 1708, 17th Floor International BV Air India Building, Nariman Point C/o B.S.R. & Co. LLP. Mumbai – 400 021 5th Floor, Lodha Excelus Apollo Mills Compound, N.M. Joshi Marg Mahalakshmi, Mumbai – 400 011 PAN: AAICS9091A (Appellant) (Respondent) Assessee by : Shri Madhur Agarwal Department by : Shri V. Sreekar Date of Hearing : 05.11.2019 Date of Pronouncement : 1…

The Nielsen Company (Us) Llc, Mumbai vs. DDIT (It) 4(2), Mumbai

In the result the Ground No

ITA 4362/MUM/2015[2010-11]Status: DisposedITAT Mumbai22 May 2019AY 2010-11

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhthe Nielsen Company (Us) Dcit (It) - 4(2) Llc, C/O Nielsen (India) Pvt. Mumbai. Ltd., 6Th Floor, Block-C, Godrej Vs. It Park, 02 Godrej Business, District, Phirojshah Nagar, Lbs Marg, Vikhroli (W), Mumbai-400079. Pan: Aacfj7526Q Appellant Respondent Appellant By : Shri P.J. Pardiwala With Sh. Madhur Agrawal (Ars) Respondent By : Shri Himanshu Sharma & Sh. Nishant Samaiya (Sr. Drs)

For Appellant: Shri P.J. Pardiwala with ShFor Respondent: Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs)
Section 143(3)Section 144C(3)Section 234BSection 253Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH JUDICIAL MEMBER The Nielsen Company (US) DCIT (IT) - 4(2) LLC, C/o Nielsen (India) Pvt. Mumbai. Ltd., 6th Floor, Block-C, Godrej Vs. IT Park, 02 Godrej Business, District, Phirojshah Nagar, LBS Marg, Vikhroli (W), Mumbai-400079. PAN: AACFJ7526Q Appellant Respondent Appellant by : Shri P.J. Pardiwala with Sh. Madhur Agrawal (ARs) Respondent by : Shri Himanshu Sharma and Sh. Nishant Samaiya (Sr. DRs) Date of Hearing : 17.05.2019 Date of Pronouncement : 22.05.2019 ORDERUNDER SECTION 254(1)OF INCO…

Shell Information Technology International Bv, Mumbai vs. Asst. Commissioner of Income Tax(International Taxation)-4(2)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2011-12 is partly allowed

ITA 2058/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 May 2018AY 2011-12

Bench: Shri Rajendra, Am & Shri Ram Lal Negi, Jm आिकर अपील सं./Ita No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/S Shell Information Technology Vs. The Assistant Commissioner Of International Bv, Income Tax (International C/O B S R & Co. Llp, Taxation)-4(2)(1), 1St Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaics9091A (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) राजस्व की ओर से / Assessee By : Shri Madhuragrawal (Ar) यनर्ावररती की ओर से /Revenue By : Shri Samuel Darse (Cit Dr) सुनर्ाई की तारीख / Date Of Hearing : 27/02/2018 घोषणा की तारीख/Date Of Pronouncement: 28/05/2018

For Appellant: Shri MadhurAgrawal (AR)For Respondent: Shri Samuel Darse (CIT DR)
Section 143(3)Section 144C(13)Section 2(24)Section 234ASection 234BSection 271(1)(c)Section 9(1)(vi)

…आयकर अपीलीय अधिकरण, म ुंबई न्यायपीठ ‘एल’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “L”, BENCH, MUMBAI सर्वश्री राजेन्द्र, लेखा सदस्य, एवुं , राम लाल नेगी न्यायिक सदस्य के समक्ष BEFORE SHRI RAJENDRA, AM AND SHRI RAM LAL NEGI, JM आिकर अपील सं./ITA No. 2058/Mum/2016 (धििाारण वर्ा / Assessment Year: 2011-12) M/s Shell Information Technology Vs. The Assistant Commissioner of International BV, Income Tax (International C/o B S R & Co. LLP, Taxation)-4(2)(1), 1st Floor, Lodha Excelus, Scindia House, Ballard Estate, Apollo Mills Compound, N.M. Road, Mumbai - 400038 N.M. Joshi Marg, Mahalaxmi, Mumbai - 400011 स्थािी…

Shell Information Technology International Bv, Mumbai vs. DCIT (It) 4(1)(2), Mumbai

In the result, both the appeals of assessee are allowed

ITA 1203/MUM/2015[2010-11]Status: DisposedITAT Mumbai16 Nov 2017AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

Shell Information Technology International Bv, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, both the appeals of assessee are allowed

ITA 2204/MUM/2014[2009-10]Status: DisposedITAT Mumbai16 Nov 2017AY 2009-10

Bench: Sri Mahavir Singh, Jm & Sri G. Manjunatha, Am

For Appellant: Niraj Sheth, ARFor Respondent: Samuel Darse, DR
Section 143(3)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JM AND SRI G. MANJUNATHA, AM ITA No. 1203/Mum/2015 (A.Y. 2010-11) M/s Shell Information Deputy Director of Income Technology Internatinal BV, Tax C/o BSR & Co. LLP, (International Taxation)-2(1) 1st Floor, Lodha Excelus, Vs. Room No. 120, Scindia Apollo Mills Compound, N.M. House, Ballard Estate, N.M. Joshi Marg, Mahalaxmi Road, Mumbai-400 038 Mumbai-400 011 Appellant .. Respondent PAN No. AAICS9091A Assessee by : Niraj Sheth, AR Revenue by : Samuel Darse, DR Date of hearing: 16 -11-2017 Date of pronouncement : 16-11-2017 O R D…

Outotec Oyj, Kolkata vs. DCIT, International Taxation 2(1), Kolkata

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

ITA 462/KOL/2015[2011-2012]Status: DisposedITAT Kolkata14 Oct 2016AY 2011-2012

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…Outotec Oyj, AY 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 558/Kol/2014 Assessment Year: 2010-11 & I.T.A Nos. 462/Kol/2015 Assessment Year: 2011-12 Outotec Oyj (PAN: AABCO2957Q) Vs. Deputy Director of Income-tax,(I.T)-2(1) Kolkata. (Appellant) (Respondent) Date of hearing: 22.09.2016 Date of pronouncement: 14.10.2016 For the Appellant: Shri K.M. Gupta, Advocate & Shri S. Roy Choudhury, FCA For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee ar…

Outotec Oyj, Kolkata vs. DDIT(It)-2(1), Kolkata

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

ITA 558/KOL/2014[2010-2011]Status: DisposedITAT Kolkata14 Oct 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…Outotec Oyj, AY 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 558/Kol/2014 Assessment Year: 2010-11 & I.T.A Nos. 462/Kol/2015 Assessment Year: 2011-12 Outotec Oyj (PAN: AABCO2957Q) Vs. Deputy Director of Income-tax,(I.T)-2(1) Kolkata. (Appellant) (Respondent) Date of hearing: 22.09.2016 Date of pronouncement: 14.10.2016 For the Appellant: Shri K.M. Gupta, Advocate & Shri S. Roy Choudhury, FCA For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee ar…