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

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom. IT(IT)A Nos.11/Bang/2014, 1365 to 1367/Bang/2019 IT(TP)A Nos.382, 1493/Bang/2015, 2135/Bang/2016 Page 17 of…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…urse to the service provider. For the above proposition, he relied on the following decisions:- 11 i) CIT v. De Beers India Minerals (P.) Ltd. [ (2012) 21 taxmann.com 214 (Kar.)]; ii) ICICI Bank Ltd. v. DCIT [2008] 20 SOT 453 (MUM.); iii) Raymond Ltd. [2003] 86 ITD 791 (Mum.); iv) Bovis Lend Lease (India) (P.) Ltd. v. ITO [2010] 36 SOT 166 (Bang.); v) Intertek Testing Services India (P) Ltd., In re [2008] 175 Taxman 375 (AAR - New Delhi); vi) Akamai Technologies Inc., In re [2018 93 taxmann.com 471 (AAR- Delhi)]; vii) Jet Lite (India) Ltd. v. CIT [2015 63 taxmann.com 62 (Del)]; viii) US Technology Resources (P.)…

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

In the result, the appeal of the assessee is allowed

ITA 4524/DEL/2017[2012-13]Status: DisposedITAT Delhi24 Sept 2021AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 144C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 4524/Del/2017 : Asstt. Year : 2012-13 Inter Continental Hotels Group (Asia Vs ACIT, Pacific) Pte. Ltd., 230, Victoria Circle-2(1)(1), Street, #13-00, Bugis Junction New Delhi Towers, Singapore (APPELLANT) (RESPONDENT) PAN No. AABCI6407M Assessee by : Sh. S. K. Agarwal, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 20.09.2021 Date of Pronouncement: 24.09.2021 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present app…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…93 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgment of the Hon’ble jurisdictional High Court as well as other High Courts that the reimbursement of expenses under no circumstances can be regarded as income. Therefore, in the instant case, what has been paid by the assessee to the non-resident, i.e. FAA is nothing but…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…93 (Cal)] • Dectavs CIT [23 7 ITR 190 (AAR)] ITA No. 5162 & 5163/Del/2012 28 Airport Authority of India • Tata Engineering & Locomotive Company Limited (2000) 245 ITR 823 • Siemens, 310 ITR 320 (Bom) ITAT • Clifford Chance, 82 ITD 106 (Bom) • Raymond Ltd., 86 ITD 791 (Bom) • Modicon Network, 14 SOT 204 (Del)  It was argued that from the judgment of the Hon’ble jurisdictional High Court as well as other High Courts that the reimbursement of expenses under no circumstances can be regarded as income. Therefore, in the instant case, what has been paid by the assessee to the non-resident, i.e. FAA is nothing but…

DCIT, New Delhi vs. M/S. Hero Honda Motors Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6302/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…ot satisfy the test of “make available”. Reliance for the aforesaid meaning was placed on the following decisions: • CIT vs. De Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein t…

M/S. Hero Motocorp Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6282/DEL/2015[2005-06]Status: DisposedITAT Delhi13 Apr 2021AY 2005-06

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2005-06

Section 14ASection 32(1)(iia)Section 80I

…ot satisfy the test of “make available”. Reliance for the aforesaid meaning was placed on the following decisions: • CIT vs. De Beers India Minerals (P) Ltd: 346 ITR 467 (Karnataka) • DIT vs. Guy Carpenter & Co Ltd: 346 ITR 504 (Del-HC) • Raymond Ltd v. DCIT: 86 ITD 791 (Mumbai) • Ernst & Young India: 323 ITR 184 (AAR) • ICICI Bank Ltd. v. DCIT: (2008) 20 SOT 453 (Mum) • Bharti AXA: 326 ITR 477 (AAR) • Worley Parsons Services Pty Ltd (AAR No. 750 of 2007) 16.0.2 It was argued that the assessee had engaged the services of Shri Tarun Khanna merely for providing services in the scenario planning exercise, wherein t…

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

…t to SurfGold or its clients and  SurfGold or its clients will have to continue availing these services from Edenred on a regular basis. Further, it is stated that meaning of the term “make available” is explained in the decision in Raymond Limited v. DCIT (86 ITD 791), Intertek Edenred Pte Ltd. Testing Services (307 ITR 418) (AAR), Anapharma Inc (305 ITR 394) (AAR), Sandvik Australia Pty. Ltd. (141 ITD 598) (Pune ITAT), M/s Bharati Axa General Insurance Co Ltd. (supra). Finally, the Ld. counsel explains that referral services are not FTS under the India-Singapore DTAA as held in Cushman and Wakefield (S) Pte…

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

…t to SurfGold or its clients and  SurfGold or its clients will have to continue availing these services from Edenred on a regular basis. Further, it is stated that meaning of the term “make available” is explained in the decision in Raymond Limited v. DCIT (86 ITD 791), Intertek Edenred Pte Ltd. Testing Services (307 ITR 418) (AAR), Anapharma Inc (305 ITR 394) (AAR), Sandvik Australia Pty. Ltd. (141 ITD 598) (Pune ITAT), M/s Bharati Axa General Insurance Co Ltd. (supra). Finally, the Ld. counsel explains that referral services are not FTS under the India-Singapore DTAA as held in Cushman and Wakefield (S) Pte…

Giesecke & Devrient India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 3865/DEL/2015[2010-11]Status: DisposedITAT Delhi01 May 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 143(3)Section 144CSection 92C(2)Section 92C(3)

…cy services could also be technical service. However, the category of consultancy services also includes an advisory service, whether or not expertise in technology is required to perform it.” The ITAT Hyderabad in case of Tecumseh Products (I) Ltd. Vs. DCIT, 86 ITD 791 has observed that ‘technical services’ does not include providing some technical knowledge for manufacturing alone. Technical knowledge includes management or consultancy services. In view of the above, and considering the nature of services rendered by GD Egypt, it can be said that the services rendered are such which require expertise and knowle…

Jcdecaux S.A., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…ia-UK DTAA and hence reference is made to the Memorandum of Understanding to the India-USA DTAA ('MoU’) to understand the meaning of the said term. This view is inter alia supported by the decision of Mumbai ITAT in the case of Raymonds Limited v. DCIT [2003] 86 ITD 791 (Mumbai-ITAT). The Assessee relied upon various judicial precedents which have explained the meaning of 'Make available'. The crux of those pronouncements is as under: a) 'Make available' should enable the person utilising the services to make use of the technical knowledge, etc. on his own; b) Mere rendering of services does not tantamount to ma…

Jcdecaux S.A., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…ia-UK DTAA and hence reference is made to the Memorandum of Understanding to the India-USA DTAA ('MoU’) to understand the meaning of the said term. This view is inter alia supported by the decision of Mumbai ITAT in the case of Raymonds Limited v. DCIT [2003] 86 ITD 791 (Mumbai-ITAT). The Assessee relied upon various judicial precedents which have explained the meaning of 'Make available'. The crux of those pronouncements is as under: a) 'Make available' should enable the person utilising the services to make use of the technical knowledge, etc. on his own; b) Mere rendering of services does not tantamount to ma…

Netcracker Technology Solutions Llc, Mumbai vs. DCIT Cir (It) 3(3)(1), Mumbai

The appeal stands partly allowed

ITA 783/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 Oct 2019AY 2012-13

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ I.T.A. No.783/Mum/2017 (िनधा"रण वष" / Assessment Year: 2012-13) Netcracker Technology Solutions Llc Dcit- Circle-3(3)(1) (Formerly Known As Convergys Information International Taxation Management Group Inc.) Mumbai. बनाम/ C/O. Pricewater House Coopers Pvt. Ltd., Vs. Pwc House, Plot 18/A Guru Nanak Road, (Station Road) Bandra (W), Mumbai-400 050 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaccc-8990-N (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Ms. Hirali Desai-Ld.Ar ""थ"कीओरसे/Respondent By : Shri Samuel Darse-Ld. Cit-Dr सुनवाईकीतारीख/ : 01/10/2019 Date Of Hearing घोषणाकीतारीख / : 14/10/2019 Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. Hirali Desai-Ld.ARFor Respondent: Shri Samuel Darse-Ld. CIT-DR
Section 144C(5)Section 2Section 234BSection 271(1)Section 271(1)(c)Section 9

…9/Del/2012 [ITO(TDS) v. Bharti Airtel Ltd.] there is no imparting as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. v. DCIT 313 ITR 263; Raymond Ltd. v. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. [2009] 315 ITR 72.' 20. We find that in the DTAA between India and the USA the make available clause is in existence. The article 12(4) of the treaty is reproduced as under: 'For purposes of this Article, "fees for included services" means payments of any kind to any person in consideration for the render…

Netcracker Technology Solutions Inc., Mumbai vs. Asst DIT Cir (It)1(2)

In the result appeals of all the assessment years are allowed

ITA 1701/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Aug 2019AY 2009-10

Bench: Shri G. S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Dhanesh Bafna with Miss. Hirali Desai (ARs)For Respondent: Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR)
Section 143(3)Section 254(1)Section 271Section 9

…9/Del/2012 [ITO(TDS) v. Bharti Airtel Ltd.] there is no imparting as contemplated in the Treaties. Similar are the propositions on the issue of "make available" in the decisions in the case of Mahindra & Mahindra Ltd. v. DCIT 313 ITR 263; Raymond Ltd. v. DCIT 86 ITD 791; Cable and Wireless Networks India P. Ltd. [2009] 315 ITR 72.' 20. We find that in the DTAA between India and the USA the make available clause is in existence. The article 12(4) of the treaty is reproduced as under: 'For purposes of this Article, "fees for included services" means payments of any kind to any person in consideration for the rend…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…‘making available’ has been discussed in detail and the issue is ruled in favour of the tax payers. i) US Technology Resources (P) Ltd. 407 ITR 327 ii) Guy Carpenter & Co. 346 ITR 504 (Del HC) iii) De Beers India Minerals (P) Ltd. 346 ITR 467 iv) Raymond Ltd. 86 ITD 791 v) Koninklijke Philips Electronics Pvt. N. V. (2018) 99 taxmann.com 23 vi) Exxon Mobil Company India (P) Ltd. (2018) 92 taxmann.com 5 vii) Bombardier Transportation India (P) Ltd. 162 ITD 586 viii) Timken Company (2017) 88 taxmann.com 21 ix) Outotec Oyj (2017) 162 ITD 541 x) Steria (India) Ltd. 386 ITR 390 xi) Cummins Ltd. 381 ITR 44 xii) Sandvik…