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

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1329/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…, know-how or experience is not passed on, though it is utilized in preparing the report. " The above propositions have been reiterated in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall q…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1251/BANG/2016[2012-13]Status: DisposedITAT Bangalore18 Dec 2017AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…, know-how or experience is not passed on, though it is utilized in preparing the report. " The above propositions have been reiterated in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall q…

DCIT, Bangalore vs. M/S Biocon Research Ltd., Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1250/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…, know-how or experience is not passed on, though it is utilized in preparing the report. " The above propositions have been reiterated in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall q…

Biocon Research Limited, Bangalore vs. CIT(A) I, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 1229/BANG/2016[2011-12]Status: DisposedITAT Bangalore18 Dec 2017AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri R.N.Parbat, CIT(DR)
Section 10ASection 143(3)Section 14ASection 194CSection 40

…, know-how or experience is not passed on, though it is utilized in preparing the report. " The above propositions have been reiterated in the following cases also :— ♦ CESC Ltd. v. Dy. CIT [2005] 275 ITR (AT) 15 (Kol. -Trib.); ♦ Raymond Ltd v. Dy. CIT [2003] 86 ITD 791 (Mum.); ♦ Dy. CIT v. Boston Consulting Group Pte Ltd. [2005] 93 TTJ 293 (Mum. - ITAT); ♦ JT. CIT v. Essar Oil Ltd. [2006] 7 SOT 216 (Mum.) and ♦ National Organic Chemical Industries Ltd v. Dy. CIT [2006] 5 SOT 317 (Mum.) Additionally, it can be seen that under the provisions of Article 13 of India- Finland tax treaty, provision of services shall q…

D.D.I.T. (I.T.) 2(1), Mumbai vs. Siemens Ltd., Mumbai

In the result appeal filed by assessee is as allowed

ITA 8368/MUM/2011[]Status: DisposedITAT Mumbai27 Apr 2017

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 195Section 195(2)Section 2Section 9Section 9(1)(vii)

…al of the person utilising the services. The fruits of the services should remain available to the person utilising the services in some concrete shape such as technical knowledge, experience, skills, etc. [Para 92] Raymond Ltd. Vs. DCIT, IT AT Mumbai [(2003) 86 ITD 791] "Make available means to provide something to one, which is capable of use by the other. Such use may be for once only or on a continuous basis. In our context to make available the technical services means that such technical information or advice is transmitted by the non-resident to the assessee, which remains at its disposal for taking the be…

Hitt Holland Institute of Traffic Technology B. V vs. DDIT, International Taxation 1(1), Kolkata

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…erson acquiring the service is enabled to apply the technology embedded in the services provided to him independently. A few such decisions have been given in below: CIT vs De Beers India Minerals (P) Ltd. (2012) 346 ITR 467 (Karnataka HC) Raymond Ltd. (2003) 86 ITD 791 (Mumbai ITAT) - Intertek Testing Services India (2008) 307 ITR 418 (AAR) C.E.S.C Ltd vs. DCIT (2003) 275 ITR 15 (Kolkata IT AT) Guy Carpenter & Co. Ltd. (2012) 346 ITR 504 (Delhi HC) Andaman Sea Food (P.) Ltd. (2012) 18 ITR(T) 509 (Kolkata ITAT) - Income-tax Officer, Ward 12 (2), Kolkata v . Right Florists (P.) Ltd. (20]3) 25 ITR(T) 639 (Kolkata I…

ACIT, New Delhi vs. M/S. Geo Connect Ltd., New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 5851/DEL/2011[2002-03]Status: DisposedITAT Delhi17 Jan 2017AY 2002-03

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

M/S Geo Connect Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeals filed by the assessee in ITA Nos

ITA 127/DEL/2011[2003-04]Status: DisposedITAT Delhi17 Jan 2017AY 2003-04

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

DCIT Circle-12 (1) vs. Geo Connect Ltd

In the result, appeals filed by the assessee in ITA Nos

ITA 2088/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

Geo Convest Ltd vs. DCIT Circle-12 (1)

In the result, appeals filed by the assessee in ITA Nos

ITA 1927/DEL/2008[2002-2003]Status: DisposedITAT Delhi17 Jan 2017AY 2002-2003

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

Section 143(2)Section 143(3)Section 195Section 271(1)(c)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER ITA Nos. 1927/Del/2008 & 127/Del/2011 Assessment Years: 2002-03 & 2003-04 Vs. Dy. CIT, Circle 12(1), New Delhi M/s. Geo Connect Ltd., Room No. 110, Indraprakash, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) And ITA Nos. 2088/Del/2008 & 5851/Del/2011 Assessment Year: 2002-03 DCIT./ACIT, Circle 12(1), New Vs. M/s. Geo Connect Ltd., Room Delhi No. 110, Indraprakash Building, 21, Barakhamba Road, New Delhi PAN : AAECS2401C (Appellant) (Respondent) Appe…

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)

…so placed reliance on the following decisions in support of this argument :- (a) Intertek Testing Services India (P) Ltd reported in (2008) 175 Taxman 375 (AAR-New Delhi) in A.A.R. No. 751 of 2007 dated 7.11.2008 (b) Raymond Limited vs DCIT reported in (2003) 86 ITD 791 (Mumb ITAT) He argued that the make available test as stated in Article 13 of India –Finland DTAA is not satisfied in the instant case. He also placed reliance on the expression ‘make available’ being explained by way of examples in the Protocol to India –USA DTAA which has a similar provision in support of his contentions. He also placed relianc…

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)

…so placed reliance on the following decisions in support of this argument :- (a) Intertek Testing Services India (P) Ltd reported in (2008) 175 Taxman 375 (AAR-New Delhi) in A.A.R. No. 751 of 2007 dated 7.11.2008 (b) Raymond Limited vs DCIT reported in (2003) 86 ITD 791 (Mumb ITAT) He argued that the make available test as stated in Article 13 of India –Finland DTAA is not satisfied in the instant case. He also placed reliance on the expression ‘make available’ being explained by way of examples in the Protocol to India –USA DTAA which has a similar provision in support of his contentions. He also placed relianc…

DCIT, New Delhi vs. M/S Xansa India Ltd., Noida

In the result appeal of the revenue is dismissed

ITA 2283/DEL/2011[2004-05]Status: DisposedITAT Delhi26 Sept 2016AY 2004-05

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. Ankur Garg, CIT DR
Section 10ASection 40Section 40a

…628/Del/2013 (Assessment Year: 2009-10) Xansa India Limited V ITO ITA NO 2577 & 4698/Del/2011/12 A Y 2004-05 and 2008-09 Page 56 of 91 Supreme Court of India in case of UOI v. Azadi Bachao Andolan: 132 Taxman 373 (SC), Boston Consulting Group Pte Ltd. Ltd.: 93 TTJ 293 (Mum) and Tekniskil (Sendirian) Berhard v. CIT: 222 ITR 551 (AAR) wherein it has been held that in interpreting the language of a DTAA, reliance can be placed on other tax treaties wherein identical language is used. He referred to the various payments and submitted that Similarly, the payment of Rs.4,91,754 to Xansa Plc. UK was towards reimbursem…

Stempeutics Research Private Limited, Bangalore vs. Joint Director of Income Tax, Bangalore

In the result both the appeals of the assessee are dismissed

ITA 1450/BANG/2013[2011-12]Status: DisposedITAT Bangalore16 Sept 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Smt. Renuka Devi, JCIT (D.R)
Section 195Section 201(1)

…respect of bioequivalence tests conducted by it is in the nature of 'business profits' under art. 7 and the same is not taxable in India as the applicant does not have a PE situated in this country.-Raymond Ltd. vs. Dy. CIT (2003) 80 IT] (Mumbai) 120 : (2003) 86 ITD 791 (Mumbai), McKinsey & Co. Inc. (Phillippines) & Ors. vs. Asstt. Director of IT (2006) 99 IT] (Mumbai) 857 concurred with; Diamond Services International (P) Ltd. vs. Union of India (2008) 216 CTR (Bom) 120 : (2008) 169 Taxman 201 (Bom) relied on. Conclusion: Indian clients by using highly sophisticated bio-analytical know- how, without providing an…

Hathway C-Net P. Ltd, Mumbai vs. Tax Recovery (TDS) 1, Mumbai

The appeals of the assessees are allowed

ITA 4261/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…f Income Tax (Appeals) on 01.03.2000. That is how the matter was carried to the Income Tax Appellate Tribunal. 16 True it is that the Tribunal relied upon the order passed in the case of Raymond Limited v/s Deputy Commissioner of Income Tax reported in (2003) 86 ITD 791 (Bom.), copy of which is at AnnexureF to the memo of Appeal. Further, the Income Tax Appeal No.246/2004 has been admitted by this Court on 31.01.2005 against the order passed in the case of Raymond Limited (supra) by the Income Tax Appellate Tribunal dated 24.04.2002. However, we do not find that the extreme stand of the Revenue and taken before u…

Hathway Cable & Datacom Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeals of the assessees are allowed

ITA 3512/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…f Income Tax (Appeals) on 01.03.2000. That is how the matter was carried to the Income Tax Appellate Tribunal. 16 True it is that the Tribunal relied upon the order passed in the case of Raymond Limited v/s Deputy Commissioner of Income Tax reported in (2003) 86 ITD 791 (Bom.), copy of which is at AnnexureF to the memo of Appeal. Further, the Income Tax Appeal No.246/2004 has been admitted by this Court on 31.01.2005 against the order passed in the case of Raymond Limited (supra) by the Income Tax Appellate Tribunal dated 24.04.2002. However, we do not find that the extreme stand of the Revenue and taken before u…

Reliance Natural Resources Ltd, Navi Mumbai vs. Addl CIT RG 7(2), Mumbai

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

ITA 6843/MUM/2012[208-09]Status: DisposedITAT Mumbai24 Aug 2016

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…f tax at source on such payments. It is contended by the learned A.R. that this issue is covered in favour of the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully consid…

Addl CIT 7(2), Mumbai vs. Reliance Natural Resources Ltd, Navi Mumbai

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

ITA 6711/MUM/2012[2008-09]Status: DisposedITAT Mumbai24 Aug 2016AY 2008-09

Bench: Shri G.S.Pannu & Shri Ravish Soodthe Dcit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 ..... Appellant Vs. M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P .... Respondent [ M/S. Reliance Natural Resources Ltd. H-Block, 1St Floor, Dhirubhai Ambani Knowledge City, Thane-Belapur Road, Koperkhairane, Navi Mumbai 400 710 Pan:Aabcr 7656P ... Appellant Vs. The Addl.Cit -7(2), Aaykar Bhavan,M.K.Road, Mumbai 400 020 .... Respondent Revenue By : Shri Jasbir Chouhan Assessee By : S/Shri Jitendra Sanghavi/ Deepak Jain Date Of Hearing : 17/8/2016 Date Of Pronouncement : 24/08/2016 (Assessment Year : 2008-09) Order Per G.S.Pannu,A.M:

For Appellant: S/Shri Jitendra Sanghavi/ Deepak JainFor Respondent: Shri Jasbir Chouhan
Section 143(3)Section 195Section 37(1)Section 40

…f tax at source on such payments. It is contended by the learned A.R. that this issue is covered in favour of the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully consid…

Reliance Natural Resources Ltd, Navi Mumbai vs. Addl CIT RG 7(2), Mumbai

In the result, the appeal is allowed

ITA 847/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…f tax at source on such payments. It is contended by the learned A.R. that this issue is covered in favour of the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully conside…

Addl CIT 7(2), Mumbai vs. Reliance Natural Resources Ltd, Navi Mumbai

In the result, the appeal is allowed

ITA 1425/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Jul 2016AY 2007-08

Bench: Shri Jason P. Boaz & Shri Saktijit Deyreliance Natural Resources Ltd. Addl. Cit, Range 7(2) H Block, 1St Floor, Dhirubhai Room No. 620, 6Th Floor Vs. Ambani Knowledge City Aayakar Bhavan Navi Mumbai 400710 M.K. Road, Mumbai 400020 Pan - Aabcr7656P Appellant Respondent Addl. Cit, Range 7(2) Reliance Natural Resources Ltd. Room No. 620, 6Th Floor H Block, 1St Floor, Dhirubhai Vs. Aayakar Bhavan Ambani Knowledge City M.K. Road, Mumbai 400020 Navi Mumbai 400710 Pan - Aabcr7656P Appellant Respondent

For Appellant: Shri Jitendra Sanghavi &For Respondent: Shri Jasbir Chouhan
Section 115JSection 143(3)Section 14ASection 195Section 40Section 9(1)(vii)

…f tax at source on such payments. It is contended by the learned A.R. that this issue is covered in favour of the assessee by the following judicial pronouncements on which he placed reliance earlier before the learned CIT(A): - i) Raymond Ltd. vs DCIT (2003) 86 ITD 791 (Mum) ii) Mahindra & Mahindra (30 SOT 374) (Mum SB) iii) Intratck Testing Services India P. Ltd. (307 ITR 418) (AAR) iv) DCIT vs. Boston Consulting Group Pte Ltd. (94 ITD 31) (Mum) v) ITO vs. De Beers India Minerals P. Ltd. (297 ITR (AT) 1760 (Bangalore) 13.4 We have heard the rival contentions of both the parties and perused and carefully conside…