RAK Ceramics UAE v. DCIT International Taxation (2), Hyderabad

104 Taxmann.com 380Income Tax Appellate Tribunal2019#13240 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Judgments citing RAK Ceramics UAE v. DCIT International Taxation (2), Hyderabad

KELLER ASIAPACIFIC LIMITED,SINGAPORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION

In the result, appeal of the assessee is partly allowed in the terms\naforesaid

ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22

Bench: Shri Vikas Awasthy&\Nshri Naveen Chandra\Nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\Nita No.3540/Del/2023 (A.Y.2021-22)\Nkeller Asia Pacific Ltd.,\N18 Boon Lay Way, No. 4, Tradehub 21,\Nsingapore, 609966\Npan: Aagck5505R\N.... अपीलार्थी/Appellant\Nबनाम Vs.\Nassistant Commissioner Of Income-Tax,\Ncircle International Taxation-2(1)(2)\Ncivic Centre, New Delhi 110002\Nप्रतिवादी/Respondent\Nअपीलार्थी द्वारा / Appellant By\N: Shri Ashik Shah, Ca\Nप्रतिवादीद्वारा / Respondent By\N: Ms. Anjula Jain, Cit-Dr\Nसुनवाई की तिथि / Date Of Hearing\N: 03/06/2025\Nघोषणा की तिथि / Date Of Pronouncement:\N: 26/08/2025\Nआदेश/Order\Nper Vikas Awasthy, Jm:\Nthis Appeal By The Assessee Is Directed Against The Assessment Order Dated\N12.10.2023 Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act 1961\N(Hereinafter Referred To As ‘The Act') For Assessment Year 2021-22.\N2. Shri Ashik Shah, Appearing On Behalf Of The Assessee Submitted At The\Noutset That He Is Not Pressing Ground No. 1 To 3 Of Appeal. The Only Ground\Nassailed By The Assessee Is Ground No 4, Relating To Taxability Of Management Fees\Nas Fee For Technical Services (Fts).\N2.

Section 143(3)

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"डी\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री नवीन चंद्र, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “D”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER\nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\nITA No.3540/DEL/2023 (A.Y.2021-22)\nKeller Asia Pacific Ltd.,\n18 Boon Lay Way, No. 4, Tradehub 21,\nSingapore, 609966\nPAN: AAGCK5505R\n.... अपीलार्थी/Appellant\nबनाम Vs.\nAssistant Commissioner of Income-Tax,\nCircle International Taxation-2(1)(2)\nCivic Centre, New Delhi 110002\nप्रति…

DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION)-1, HYDERABAD vs. FAIR FIELD DEVELOPMENT LIMITED , CYPRUS

In the result, the appeal of Revenue in ITA

ITA 488/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy
Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

FAIRFIELD DEVELOPMENT LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 347/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy
Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

M/S. BURO HAPPOLD LTD.,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION) -1(3)(2), MUMBAI

In the result, the assessee appeal is partly allowed for statistical purposes

ITA 951/MUM/2021[2017-18]Status: DisposedITAT Mumbai07 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Pavan Kumar Gadalem/S. Buro Happold Ltd Vs. Dcit (It) – 1(3)(2) C/O. Urmi Axis, 6Th 1810, 18Th Floor, Air Floor, Famous Studio India Bldg, Lane, Dr. Emoses Road, Narimanpoint,Mumbai- Mahalaxmi, Mumbai – 400 021. 400011. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcb9239Q Appellant .. Respondent Appellant By : Mr.Anuj Kisnadwala. Ar Respondent By : Mr.Milind Chavan, Sr. Dr Date Of Hearing 08.12.2021 Date Of Pronouncement 10.01.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Assessment Order Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act, 1961 In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) U/Sec144C(5) Of The Act.

For Appellant: Mr.Anuj Kisnadwala. ARFor Respondent: Mr.Milind Chavan, Sr. DR
Section 143(2)Section 143(3)Section 144C(1)Section 234B

…nd we find that the issue in dispute is squarely allowed in favour of the assessee M/s Buro Happold Ltd, Mumbai. by the Co-ordinate Bench decision of Hyderabad Tribunal in the case of RAK Ceramics UAE vs. DCIT International Taxation (2), Hyderabad reported in 104 Taxmann.com 380 dated 29/03/2019 wherein it was categorically held that surcharge and education cess could not be added to connotation „tax‟ when the same is calculated as per DTAA. We find that the Hyderabad Tribunal while rendering this judgment had inturn placed reliance on the co-ordinate Bench decision of Kolkata Tribunal in the case of DIC Asia Pac…

M/S BURO HAPPOLD LTD,MUMBAI vs. DCIT(IT)-1(3)(2), MUMBAI

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

ITA 834/MUM/2019[2015-16]Status: DisposedITAT Mumbai30 Dec 2020AY 2015-16

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S. Buro Happold Ltd., Vs. Dcit(It)-1(3)(2) Famous Studio Lane Mumbai Dr. E Moses Road Mahalaxmi Mumbai, Maharashtra-400001 Pan/Gir No.Aabcb9239Q (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) ‘I’ BENCH MUMBAI BEFORE SHRI M.BALAGANESH, AM & SHRI RAM LAL NEGI, JM M/s. Buro Happold Ltd., Vs. DCIT(IT)-1(3)(2) Famous Studio Lane Mumbai Dr. E Moses Road Mahalaxmi Mumbai, Maharashtra-400001 PAN/GIR No.AABCB9239Q (Appellant) .. (Respondent) Assessee by Shri Vijay Mehta & Shri Anuj Kisnadwala - AR Revenue by Shri Sanjay Singh – CIT DR Date of Hearing 27/08/2020 & 18/12/2020 Date of Pronouncement 30/12/2020 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.834/Mum/2019 for A.Y.2015-16 preferred by the order against the final assessment or…

GEMOLOGICAL INSTITUTE INTERNATIONAL, INC,MUMBAI vs. DCIT (IT) CIR 2(3)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6381/MUM/2018[2015-16]Status: DisposedITAT Mumbai19 Feb 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Cit (International Taxation) – 2(3)(2) Gemological Institute International, Inc V. 17Th Floor, Air India Building C/O Gia India Laboratory Pvt. Ltd., 10Th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 Pan: Aadcg6758M (Appellant) (Respondent) Assessee By : Shri J. D. Mishtry & Shri Niraj Sheth Department By : Shri V. Sreekar

For Appellant: Shri J. D. Mishtry &For Respondent: Shri V. Sreekar
Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. CIT (International Taxation) – 2(3)(2) Gemological Institute International, Inc v. 17th Floor, Air India Building C/o GIA India Laboratory Pvt. Ltd., 10th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 PAN: AADCG6758M (Appellant) (Respondent) Assessee by : Shri J. D. Mishtry & Shri Niraj Sheth Department by : Shri V. Sreekar Date of Hearing : 21.11.2019 Date of Pronouncement : 19.02.2020 O R D E…

DCIT (IT) 3(2)(2), MUMBAI vs. MWH CONSULTANTS (S) PTE. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 960/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon’Ble & Shri G. Manjunatha, Hon’Bledcit (It)-3(2)(2) V. M/S. Mwh Consultants (S) Pte Ltd C/O Deloitte Haskins & Sells Llp R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27Th To 32Nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013

For Appellant: Shri J.D. Mistry &For Respondent: Shri Vaibhav Jain
Section 115ASection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER DCIT (IT)-3(2)(2) v. M/s. MWH Consultants (S) PTE Ltd C/o Deloitte Haskins & Sells LLP R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27th to 32nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013 PAN: AAGCM9041C (Appellant) (Respondent) Assessee by : Shri J.D. Mistry & Shri Niraj Sheth Department by : Shri Vaibhav Jain Date of hearing : 21.11.2019 Date of pronouncement : 07.…

RAK Ceramics UAE v. DCIT International Taxation (2), Hyderabad (104 Taxmann.com 380) — Cited in 7 Judgments | BharatTax