Reebok India Company v. DCIT

319 ITR 228Reported decision2009#24451 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2021 to 2023.

Judgments citing Reebok India Company v. DCIT

Godaddy.Com Llc vs. Assistant Commissioner of Income Tax

ITA/891/2018HC Delhi11 Dec 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 143(3)Section 144C(1)Section 144C(13)Section 144C(2)Section 9(1)(vi)

…lause (vi) of Explanation 2, which are rendered in connection with activities referred to in the previous sub-clauses of the same Explanation. [See Reebok India Company v. DCIT, (2017) 56 ITR(T) 211 (Delhi Trib.), an order affirmed by this court in (2009) 319 ITR 228 (AAR).] (xii) For the consideration received by the appellant/assessee to come within the ambit of the Expression “Royalty" as defined in Explanation 2 appended to Section 9(1) (vi) of the Act, it must satisfy the following attributes: (a) A domain name (trademark) must exist. (b) The domain name/trademark ownership must vest in the ass…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 265/PUN/2021[2012-13]Status: HeardITAT Pune09 Dec 2021AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…x Treaty (Example 6), Sahara Airlines Ltd. V DCIT (2003) 79 TTJ 268 (Del.), Hindalco Industries Ltd. V. ACIT (2005) 94 TTJ 944 (Mum), JCIT v. Kaiser Aluminium Technical Services Inc. ITA No.826/Mum/99, International Tire Engineering Resources LLC In re (2009) 319 ITR 228 (AAR)) that the receipts from the area of technical training are taxable as ‘fees for technical services’ as the said services could not make technology available to the recipient. Further it has been held by the Hon’ble Mumbai Bench of the ITAT in the case of WNS North America Inc v. ADIT (International Taxation)-2(2), Mumbai (2013) 141 ITD 117…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 211/PUN/2021[2013-14]Status: HeardITAT Pune09 Dec 2021AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…x Treaty (Example 6), Sahara Airlines Ltd. V DCIT (2003) 79 TTJ 268 (Del.), Hindalco Industries Ltd. V. ACIT (2005) 94 TTJ 944 (Mum), JCIT v. Kaiser Aluminium Technical Services Inc. ITA No.826/Mum/99, International Tire Engineering Resources LLC In re (2009) 319 ITR 228 (AAR)) that the receipts from the area of technical training are taxable as ‘fees for technical services’ as the said services could not make technology available to the recipient. Further it has been held by the Hon’ble Mumbai Bench of the ITAT in the case of WNS North America Inc v. ADIT (International Taxation)-2(2), Mumbai (2013) 141 ITD 117…