Raymond Ltd. v. Dy. CIT

86 ITD 791Income Tax Appellate Tribunal2003#642 most cited

What is Raymond Ltd. v. Dy. CIT authority for?

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

154

judgments rely on this decision, according to BharatTax’s citation analysis of 367,368 Indian tax judgments — from 2015 to 2025.

Also referred to as

Raymond Ltd v Dy CIT · 86 ITD 791 · section 9(1)(vii) · section 195 · Fees for Technical Services · FTS · Fees for Included Services · FIS · Double Taxation Avoidance Agreement · DTAA · make available clause · international taxation · withholding tax

Also reported as

93 TTJ 293

Sections most often in play

Section 1961Section 9(1)(vii)Section 143(3)Section 144C(3)Section 144C(13)Section 195Section 234BSection 115A

Issues it is cited on

section 209(1)section 9(l)(vi)make available clausesection 9(l)fees for included servicessection 14(a)section 209section 9(1)(vii)copyrighted articlesection 44bbsection 9(1)(vi)section 44b

Judgments citing Raymond Ltd. v. Dy. CIT

Altos It Solutions and Services Inc., Mumbai vs. Deputy Commissioner of Income Tax, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6841/MUM/2017[2014-15]Status: DisposedITAT Mumbai01 Mar 2023AY 2014-15

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleatos It Solutions & Services Inc V. Dcit (It)-1(1)(2) C/O. Atos India Pvt. Ltd., Scindia House, Room No. 117 Plant No. 5, Godrej & Boyce Mfg., Co. Ltd. Mumbai-400038 Pirojshanagar, Lbs Marg, Vikhroli (W) Mumbai - 400097 Pan: Aajca8823F (Appellant) (Respondent) Assessee Represented By : Shri Dhanesh Bafna Ms. Chandani Shah Kinjal Patel & Yogesh Malpani Department Represented By : Shri Richa Gulati

Section 144C(5)

…knowledge, experience, etc to the recipient of the services ("second condition); and (iii). Such knowledge, experience etc is technical ("third condition"). 3.4.20 Reliance has been placed on the Mumbai Tribunal decision in case of Raymond Ltd vs. DCIT [2003] 86 ITD 791 (Mum). As per this decision, it has been observed that the addition of the phrase 10 Altos IT Solutions and Services Inc which enables the person acquiring the services to apply the technology contained therein' in Article 12(4)(b) of the India-USA DTAA merely make it explicit what is embedded in the words 'make available. Reliance is also placed…

Koninklijke Philips N.V., Netherlands vs. DCIT (It), Circle - 1(2), Kolkata

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

ITA 1936/KOL/2018[2014-15]Status: DisposedITAT Kolkata19 Jan 2023AY 2014-15

Bench: Sri Rajpal Yadav & Dr. Manish Borad

Section 143(3)Section 153(1)Section 9

…he India-USA DTAA can be used while interpreting other DTAAs which have similar "make available" clause under FTS Article. [ CIT vs. De Beers India Minerals (P.) Ltd. 21 taxmann.com 214 (Kar), C.E.S.C Ltd. vs. DCIT 87 ITD 653 (Kol - TM), Raymond Ltd. vs. DCIT 86 ITD 791 (Mum)] The MOU explains ‘make available’ as follows: “Generally speaking, technology will be considered "made available" when the person acquiring the service is enabled to apply the technology. The fact that the provision of the service may require technical input by the person providing the service does not per se means that technical knowledge,…

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Gurgaon vs. DCIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 4608/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Jan 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.2986/Del/2019 Assessment Year: 2014-15 ITA No.4608/Del/2019 Assessment Year: 2013-14 Inter Continental Hotels Vs. ACIT, Circle-2(1)(1), Group (Asia Pacific) Pte Ltd., International Taxation, 230 Victoria Street, # 13-00, New Delhi. Bugis Junction Towers, Singapore PAN :AABCI6407M (Appellant) (Respondent) Assessee by Shri S.K. Aggarwal & Pityush Gupta, CAs Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 04.10.2022 Date of pronouncement 11 .01.2023 ORDER…

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

ITA 2986/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Jan 2023AY 2014-15

Bench: Shri G.S. Pannu & Shri Saktijit Dey

Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER ITA No.2986/Del/2019 Assessment Year: 2014-15 ITA No.4608/Del/2019 Assessment Year: 2013-14 Inter Continental Hotels Vs. ACIT, Circle-2(1)(1), Group (Asia Pacific) Pte Ltd., International Taxation, 230 Victoria Street, # 13-00, New Delhi. Bugis Junction Towers, Singapore PAN :AABCI6407M (Appellant) (Respondent) Assessee by Shri S.K. Aggarwal & Pityush Gupta, CAs Respondent by Shri Sanjay Kumar, Sr. DR Date of hearing 04.10.2022 Date of pronouncement 11 .01.2023 ORDER…

Starwood Asia Pacific Hotels & Resorts Pte. Limited, Noida vs. ACIT, Circle-3(1)(2) Int. Taxataion, New Delh

In the result, the appeal is allowed

ITA 8669/DEL/2019[2016-17]Status: DisposedITAT Delhi26 Dec 2022AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 Ms/ Starwood Asia Pacific Vs. ACIT, Circle-3(2), Hotels & Resorts Pte. New Delhi. Limited, C/0. M/s. Nangia & Co. LLP, A-109, Sector-136, Noida (UP) PAN :AAUCS6458D (Appellant) (Respondent) Assessee by Shri Amit Arora, Adv. & Vishal Misra, CA Respondent by Shri Samjay Kumar, Sr. DR Date of hearing 19.10.2022 Date of pronouncement 26.12.2022 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeal by the assessee arises out of order dated 29.08.…

Tyco Fire and Security India Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeal of the Assessee is partly allowed

ITA 270/BANG/2021[2016-17]Status: DisposedITAT Bangalore28 Nov 2022AY 2016-17

Bench: Shri N. V. Vasudevan & Shri Chandra Poojariit(Tp)A No.270/Bang/2021 Assessment Year : 2016-17 Acit, M/S. Tyco Fire & Security India Private Limited, Vs. D-601, Rmz Centennial, Circle - 7(1)(1), Kundalahalli Main Road, Bengaluru. Bengaluru – 560 048. Pan : Aabct 0087 C Appellant Respondent Assessee By : Shri. Rajan Vora, Ca Revenue By : Shri. Sumer Singh Meena, Cit(Dr)(Itat), Bengaluru Date Of Hearing : 27/11.09.2022 Date Of Pronouncement : 28.11.2022 O R D E R Per N V Vasudevan

For Appellant: Shri. Rajan Vora, CAFor Respondent: Shri. Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 144C(13)Section 92Section 92(1)Section 92B(1)

…ing the technical knowledge, etc., so that the payer of service could derive an enduring benefit and utilize the knowledge or know-how in future on his own without the aid of the service provider. The Hon’ble Mumbai ITAT in case of Raymond Limited vs. DCIT  (86 ITD 791) held that the requirement of “make available” in the tax treaty is met if the technology, knowledge or expertise can be applied independently by the person who obtained the services, without recourse to the service provider.  The Hon’ble Bangalore ITAT in the case of IRunway India (P.) Ltd. (IT(TP) A NO. 229 / BANG / 2019) for AY 2015-16 dated A…

Damco International Bv, Mumbai vs. Deputy Commissioner of Income Tax (It)-2(1)(2), Mumbai

In the result, appeal by the assessee is partly allowed

ITA 7447/MUM/2017[2013-14]Status: DisposedITAT Mumbai22 Aug 2022AY 2013-14
For Appellant: Shri Poras Kaka, Sr.Advocate with Shri Manish KanthFor Respondent: S/ Shri B.K.Bagchi & Milind Chavan
Section 143(3)Section 234ASection 244ASection 271(1)(c)Section 92C

…further points that Article -5(5) of the treaty refers to “make available” clause which is not there in India- Denmark DTAA. The ld.Counsel for the assessee in support of his contentions placed reliance on the decisions in the case of Raymonds Ltd. vs. DCIT, 86 ITD 791(Mum). 3.7 The ld.Counsel for the assessee finally contended that no technical services were made available to Damco India by the assessee as defined under Article -12 of the India – Netherland DTAA. 6 4. Per contra, Shri B.K.Bagchi representing the Department vehemently defended the impugned order and the directions of the DRP. The ld.Department…

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…consideration would be regarded as "fee for technical/included services" only if the twin test of rendering services and making technical knowledge available at the same time is satisfied.” Similar observations were made in : • Raymond Limited vs DCIT [2003] 86 ITD 791 (MUM.) • DIT vs. Guy Carpenter & Co. Ltd [2012] 346 ITR 504 (Delhi) Onus on Revenue not discharged – • In Burt Hill Design Pvt. Ltd. Vs. Deputy Director of Income-tax [2017] 79 taxmann.com 459 (Ahmedabad - Trib.) it was observed that: “There is not even an effort to show as to how any technical knowledge, skills, knowhow or processes etc are “mad…

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)

…le Court compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees for technical services.  Decision of Hon’ble Mumbai Bench in case of Raymond Ltd vs. DCIT, reported in 86 ITD 791 relied on the Memorandum of Understanding, examples and explanation appended to the DTAA between India and Page 18 IT(IT)A Nos. 1344 & 1345/Bang/2019 US, in order to arrive at a better understanding of the treaty law between India and UK. 16. The Assessee submitted that the MOU under the Indo-US DTAA can be used to explain the concept of 'make ava…

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)

…le Court compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees for technical services.  Decision of Hon’ble Mumbai Bench in case of Raymond Ltd vs. DCIT, reported in 86 ITD 791 relied on the Memorandum of Understanding, examples and explanation appended to the DTAA between India and Page 18 IT(IT)A Nos. 1344 & 1345/Bang/2019 US, in order to arrive at a better understanding of the treaty law between India and UK. 16. The Assessee submitted that the MOU under the Indo-US DTAA can be used to explain the concept of 'make ava…

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

ITA 6619/MUM/2017[2014-15]Status: DisposedITAT Mumbai25 May 2022AY 2014-15

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

…ter 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 • NQA Quality Systems…

Country Inn & Suites by Radisson, Incorporated, Foreign Company vs. ACIT, Circle-1(2)(1) Int. Tax., New Delhi

The appeals are allowed, as indicated above

ITA 9689/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Radisson Hotels International Incorporated, Gurgaon vs. ACIT(International Taxation), Circle-3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 9265/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Apr 2022AY 2016-17

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

W International Inc., New Delhi vs. DCIT, International Taxation, Circle- 3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 2015/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Westin Hotel Management Lp, New Delhi vs. DCIT (International Taxation), Circle-3(1)(1), New Delhi

The appeals are allowed, as indicated above

ITA 2013/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Sheraton Overseas Management Corporation, Noida vs. DCIT, International Taxation, Circle-3(1)(2), New Delhi

The appeals are allowed, as indicated above

ITA 2012/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Starwood Hotels & Resorts Worldwide Inc., Noida vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

The appeals are allowed, as indicated above

ITA 2011/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Apr 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

Section 9(1)(vi)

…hnical services’. It was further held by the Tribunal that the scope of ‘fees for technical services’ under Article 12(4)(b ) does not cover consultancy services unless these services are technical in nature. 76. In the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791. Mumbai Bench of ITAT held that the normal, plain and grammatical meaning of the language employed using the expressions ‘making available’ and ‘making use of’ is that the mere rendering of services is not roped in unless the person utilizing the services is able to make use of the technical knowledge etc. by himself in his business or for his own…

Microstrategy Singapore Pte Ltd, Mumbai vs. ACIT(Internationa Taxation), Circle-2(2)(1), New Delhi

In the result, the appeal is allowed, as indicated above

ITA 2686/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Apr 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judical Member Assessment Year: 2014-15

Section 234BSection 250Section 271(1)(c)Section 9

…e. Ltd.) • Anapharma Inc [305 ITR 405]. The decision has been followed in the case of M/s BharatiAxa General Insurance Co Ltd [AAR No 845 of 2009 • CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467) (Karnataka HC) • Raymond Ltd vs DCIT (Mumbai Tribunal) (86 ITD 791) • Boston Consulting Group (Mumbai Tribunal) (280 ITR 1) • DDIT v Preroy AG (Mumbai Tribunal) (309 SOT 187) • Mark & Spencer Reliance India Pvt. Ltd. (38 taxmann 190) (Mumbai Tribunal) • Anapharm Inc (305 ITR 394) (AAR) • ITO vs Nokia India Pvt. Ltd.(Delhi Tribunal) (44 CCH 314) • Intertek Testing Services India Pvt Ltd (307 ITR 418) (AAR) • Hughe…

M/S Orkla Asia Pacific Pte Ltd, Bangalore vs. Deputy Commissioner of Income Tax (It) Circle-2(1), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 193/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Dec 2021AY 2015-16

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiassessment Year : 2015-16 M/S. Orkla Asia Pacific Pte Ltd., The Deputy C/O Mtr Foods Pvt. Ltd., Commissioner Of No. 1, 2Nd & 3Rd Floor, Income Tax (It), 100 Feet Inner Ring Road, Asmnt, Circle – 2(1), Ejipura, Vs. Bangalore. Bangalore – 560 047. Pan: Aabco4087B Appellant Respondent Assessee By : Shri Sharath Rao, Advocate : Shri Pradeep Kumar, Cit Revenue By (Dr) Date Of Hearing : 03-11-2021 Date Of Pronouncement : 30-12-2021 Order Per Beena Pillaipresent Appeal Is Filed By Assessee Against Final Assessment Order Dated 17/12/2018 Passed U/S. 143 (3) By The Ld.Dcit, Asmnt, Circle-2(1), Bangalore For Assessment Year 2015-16 On Following Grounds Of Appeal: “The Grounds Mentioned Hereinafter Are Without Prejudice To One Another. 1. Barred By Limitation The Order Passed By The Learned Assessing Officer ('Learned Ao') Is Barred By Limitation In View Of The Express Provisions Of Section 144C(13) Of The Income-Tax Act, 1961 ('The Act') Wherein, The Order Should Be Passed Within One Month From The End Of The Month In Which Dispute

For Appellant: Shri Sharath Rao, Advocate
Section 143Section 144C(13)Section 234ASection 234BSection 9(1)(vii)

…gn. The assessee pointed out that by providing the back office services referred in the earlier paragraph, nothing is made available to the recipient of services from the assessee. The Ld.AR relied on the following decisions.  Raymond Ltd. reported in [2003] 86 ITD 791 (MUM.)  ABB Inc. reported in [2015] 59 taxmann.com 159 (Bangalore - Trib.)  Koninklijke Philips Electronics N.V. reported in [2018] 99 taxmann.com 23 (Kolkata - Trib.)  Guy Carpenter & Co. Ltd reported in [2012] 20 taxmann.com 807 (Delhi)  QlikTech International AB in IT(IT)A No. 173/Bang/2021 Page 13 of 26 8.5 On the contrary, the Ld.CIT DR…

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

ITA 961/MUM/2016[2012-13]Status: DisposedITAT Mumbai27 Dec 2021AY 2012-13

Bench: Shri Kuldip Singh () & Shri Amarjit Singh () Assessment Year: 2012-13 The Deputy Commissioner Of Income Stantee Uk Ltd., (Formerly Known Tax (It)-Circle-3(2)(2), As Mwh Uk Ltd.), 1St Floor, Air India Building, Nariman Vs. C/O Deloitte Haskins & Sells Llp Point, Mumbai-400021. One International Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K Appellant Respondent Assessment Year: 2012-13 Stantee Uk Ltd., (Formerly Known As The Deputy Commissioner Of Mwh Uk Ltd.), Income Tax (It)-Circle-3(2)(2), 1St Floor, Air India Building, C/O Deloitte Haskins & Sells Llp One Vs. International Centre Tower 3, 28Th Nariman Point, Mumbai-400021. Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K Appellant Respondent Assessment Year: 2013-14 Stantee Uk Ltd., (Formerly Known As The Deputy Commissioner Of Mwh Uk Ltd.), Income Tax (It)-Circle-3(2)(2), 1St Floor, Air India Building, C/O Deloitte Haskins & Sells Llp One Vs. International Centre Tower 3, 28Th Nariman Point, Mumbai-400021. Floor, Senapati Bapat Marg, Prabhadevi (West), Mumbai-400013. Pan No. Aahcm 3429 K

For Respondent: Mr. Milind Chavan, DR
Section 115ASection 144C(5)Section 234B

…307 IT 418;  Decision of the Delhi Bench of Income-tax Appellate Tribunal in the case of Sheraton International Inc. V/s. DDIT (2007) 10 SOT 542;  Decision of the Mumbai Bench of Income-tax Appellate Tribunal in the case of Raymond Limited v/s. DCIT (2003) 86 ITD 791:  Decision of the Mumbai Bench of Income-tax Appellate Tribunal ICICI Bank Ltd. V/s. DCIT (2008) 20 SOT 453  Decision of the Delhi Bench of Income-tax Appellate Tribunal in the case of NQA Quality Systems…