Rotem Company v. Director of Income Tax

Bombardier Transportation Gmmh, New Delhi vs. Addldirecoootor of Inomce-Tax (International Taxation), Range-1, New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…ame does not involve rendering of any independent service to DMRC. To buttress his submissions, the ld. Counsel placed reliance on the decision rendered by Authority for Advance Rulings (AAR) in the case of Rotem Company vs. Director of Income Tax reported as 279 ITR 165 (ARR). 9. In respect of ground no. 4 of appeal assailing charging of interest u/s.234B of the Act, the ld. Counsel submits that the provisions of section 234B of the Act does not apply to non-resident in the impugned assessment year. Hence, no interest under said section is leviable on the assessee. In support of his submissions, he placed relia…

DCIT, Circle- 1(1)(2), Intl. Taxation, New Delhi vs. Bombardier Transportation Gmbh, New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…ame does not involve rendering of any independent service to DMRC. To buttress his submissions, the ld. Counsel placed reliance on the decision rendered by Authority for Advance Rulings (AAR) in the case of Rotem Company vs. Director of Income Tax reported as 279 ITR 165 (ARR). 9. In respect of ground no. 4 of appeal assailing charging of interest u/s.234B of the Act, the ld. Counsel submits that the provisions of section 234B of the Act does not apply to non-resident in the impugned assessment year. Hence, no interest under said section is leviable on the assessee. In support of his submissions, he placed relia…

Bombardier Transportation Gmbh, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee is partly allowed

…ame does not involve rendering of any independent service to DMRC. To buttress his submissions, the Id. Counsel placed reliance on the decision rendered by Authority for Advance Rulings (AAR) in the case of Rotem Company vs. Director of Income Tax reported as 279 ITR 165 (ARR). 9. In respect of ground no. 4 of appeal assailing charging of interest u/s.234B of the Act, the Id. Counsel submits that the provisions of section 234B of the Act does not apply to non-resident in the impugned assessment year. Hence, no interest under said section is leviable on the assessee. In support of his submissions, he placed relian…

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

The appeals of the assessee are allowed

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

…hout considering the individual transactions as detailed in the agreement. ITA No. 5162 & 5163/Del/2012 34 Airport Authority of India In this respect, we respectfully submit that the Hon’ble Authority for Advance Rulings in the case of Rotem Company, In re, 279 ITR 165 has held that where the agreement provides for various services, and contains break-up of the contract price with reference to the services, then each service has to be examined individually for the purpose of determining the applicability of taxability in India. In the instant case also, the agreements contain break up of each of the assistance…

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

The appeals of the assessee are allowed

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

…hout considering the individual transactions as detailed in the agreement. ITA No. 5162 & 5163/Del/2012 34 Airport Authority of India In this respect, we respectfully submit that the Hon’ble Authority for Advance Rulings in the case of Rotem Company, In re, 279 ITR 165 has held that where the agreement provides for various services, and contains break-up of the contract price with reference to the services, then each service has to be examined individually for the purpose of determining the applicability of taxability in India. In the instant case also, the agreements contain break up of each of the assistance…