Sandvik Australia Pty. Ltd. v. DDIT (International Taxation) (141 ITD 598)

ADP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE 1(1), HYDERABAD

In the result, appeal of the Assessee is partly allowed

ITA 975/HYD/2024[2020-21]Status: DisposedITAT Hyderabad22 Aug 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, Sriram SeshadriFor Respondent: MS. U Mini Chandran, CIT-DR

Section 143(3)Section 144C(1)Section 144C(5)Section 153Section 195Section 234ASection 40Section 92C

…dgment of Hon’ble Delhi High Court in the case of Aecom Technical Services Inc. 174 taxmann.com 1173. vii. Order of ITAT, Hyderabad in the case of Dr. Reddy’s Laboratories Ltd., 184 TTJ 41. viii. Order of ITAT, Pune in the case of Sandvik Australia Pty. Ltd., 141 ITD 598. ix. Order of ITAT, Chennai in the case of Visteon Corporation 167 taxmann.com 484. x. Order of ITAT, Delhi in the case of Magotteaux International SA 141 taxmann.com 8. 9. MS. U. Minichandran, learned CIT-DR for the Revenue, on the other hand, supporting the order of the Assessing Officer and DRP submitted that, the services provided by ADP, Aus…

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)

…has been held that payment for services similar to that of the assessee do not fall within the meaning of concept of 'make available under the DTAA: ADIT vs. WNS North America Inc [2013] (ITA No. 2944/Mum/2012) (Mum) Sandvik Australia Pty Ltd Vs DDIT (2013] (141 ITD 598) (Pune) Ernst & Young Pvt. Ltd, in Re [2010] (323 ITR 184) (AAR) Endemol India Pvt. Ltd, in Re [2013] 261 CTR 117 (AAR) Bharati AXA General Insurance Co. Ltd, in Re [2010] (326 ITR 477) (AAR) Invensys Systems Inc, in Re [2009] (317 ITR 438) (AAR) 3.4.22 The assessee submits that, in the instant case, the services provided by the assessee to Atos…

DCIT-3(2)(2), MUMBAI vs. KARVAT COVER MORE ASSIST PVT LTD.,, MUMBAI

In the result, appeal by the Revenue is dismissed

ITA 4288/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Sept 2022AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Reepal TralshawalaFor Respondent: Shri Milind Chavan

Section 143(3)Section 195Section 195(2)Section 250Section 40

…le any technical knowledge, experience, skill, know how or processes or consist of the development and transfer of any technical plan or design. The assessee's contention is also supported by the decision in the case of Sandvik Australia Pty Ltd vs DCIT(2013) 141 ITD 598 (Pune Tribunal). Moreover the said services are also not liable to be taxed under Article 7 "business profits" read with Article 5 "Permanent establishment" of India Australia DTAA because Cover-More Insurance Services Pty Ltd (Cover more Australia) does not have any PE in India." 3.8 The International Taxation wing of the Income Tax department a…

M/S. GRANT THORNTON ADVISORY (P) LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…r or even after the particular contract comes to an end. In support of such contention, he relied upon the following decisions: (a) Cushman & Wakefiled (S) Pte. Ltd. (2008) 305 ITR 208 (b) Sandvik Australia Pty. Ltd. Vs. DDIT (International Taxation) (2013) 141 ITD 598 (Pune) (c) CIT Vs De Beers India Minerals Pvt. Ltd. (2012) 346ITR 467 (Karn) (d) ISR0 Satellite Centre (ISAC) (2008) 307 ITR 59 (AAR) (e) Intertek Testing Services India (P) Ltd. Vs. Authority for Advance Rulings (2008) 307 ITR 418 (f) BharatiAxa General Insurance Co. Ltd. (2010) 326 ITR 477 (AAR) (g) Cable & Wireless Networks India Pvt. Ltd…

M/S ECORYS NEDERLANDS B.V.,,DELHI vs. ADIT (INTERNATIONAL TAXATION), NEW DELHI

In the result the appeal filed by the assessee is allowed for statistical purposes in the terms indicated above

ITA 6494/DEL/2016[2011-12]Status: DisposedITAT Delhi11 Nov 2020AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2011-12

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Satpal Gulati, CIT (DR)

Section 40

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Asstt. Year 2011-12 Ecorys Nederlands B. V. Vs. ADIT (International C/o Kapil Goel Adv. Taxation) F-26/124, Sector 7, Rohini Circle 1 (2) Delhi 110 085 New Delhi. PAN AACCE4314Q (Appellant) (Respondent) Assessee by: Shri Kapil Goel, Advocate Department by : Shri Satpal Gulati, CIT (DR) Date of Hearing 05/10/2020 Date of 11/11/2020 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed against the order dat…

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

…ther, 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 Ltd (305 ITR 208) (AAR)., Real Resourcing Ltd. (2010) (322 ITR 558), Knight Frank (India) (P.) Ltd. v. ACIT (2019) 107 taxmann.com 363 (Mumba…

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

…ther, 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 Ltd (305 ITR 208) (AAR)., Real Resourcing Ltd. (2010) (322 ITR 558), Knight Frank (India) (P.) Ltd. v. ACIT (2019) 107 taxmann.com 363 (Mumba…

AKTIEBOLAGET SKF,MUMBAI vs. DCIT, INTERNATIONAL TAXATIONA-1(1)(1), MUMBAI

ITA 7366/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

AKTIEBOLAGET SKF,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 1(1)(1), MUMBAI

ITA 7361/MUM/2017[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri C.N.Prasad & Shri G. Manjunathaaktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation)-1(1)(1) 1St Floor, Room No.119 Mgm Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent) & Aktiebolaget Skf Vs. Dcit(International C/O Skf India Limited Taxation), Circle-1(1)(1) 517, 5Th Floor, Mgm Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 Pan/Gir No.Aacca5944J (Appellant) .. (Respondent)

Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K”, BENCH MUMBAI BEFORE SHRI C.N.PRASAD, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation)-1(1)(1) 1st Floor, Room No.119 MGM Building Netaji Subhash Road Scindia House Charni Road Mumbai-400 038 Mumbai-400 002 PAN/GIR No.AACCA5944J (Appellant) .. (Respondent) & Aktiebolaget SKF Vs. DCIT(International C/o SKF India Limited Taxation), Circle-1(1)(1) 517, 5th Floor, MGM Building Netaji Subhash Road Air India Building Charni Road Nariman Point Mumbai-400 002 Mumbai-400 021 PAN/GIR No.AACCA5944J (App…

ACIT, NEW DELHI vs. M/S. GRANT THORNTON INDIA LLP, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6489/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jul 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 6489/Del/2016 : Asstt. Year : 2012-13 Asstt. Commissioner Of Income Vs M/S Grant Thornton India Llp, Tax, Circle-52(1), L-41, Connaught Circus, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aacfg9740K Assessee By : Sh. Sh. Vinod Bindal, Ca Revenue By : Sh. Amit Katoch, Sr. Dr Date Of Hearing: 25.07.2019 Date Of Pronouncement: 25.07.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Sh. Vinod Bindal, CAFor Respondent: Sh. Amit Katoch, Sr. DR

Section 40Section 90

…ts future activities. …………” 3.7 The Ld. CIT(A) in support of his finding, has relied on following decisions: a) Cushman & Wakefiled (S) Pte., reported in (2008) 305 ITR 208; b) Sandvik Australia Pty. Ltd. Vs. DDIT (International Taxation), reported in (2013) 141 ITD 598 (Pune); c) CIT Vs. De Beers India Minerals Pvt. Ltd., reported in (2012) 346 ITR 467 (Karn.) d) ISRO Satellite Centre (ISAC), (2008) 307 ITR 59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable & W…

ACIT, NEW DELHI vs. M/S. GRANT THORNTON, NEW DELHI

In the result, the appeal of the Revenue dismissed

ITA 4143/DEL/2015[2010-11]Status: DisposedITAT Delhi10 Jan 2019AY 2010-11

Bench: Shri Bhavnesh Saini & Shri O.P. Kantassessment Year: 2010-11

Section 143(2)Section 195Section 37Section 40Section 9

…activities. ………………………...” 3.7 The Ld. CIT(A) in support of his finding, has relied on following decisions: a) Cushman & Wakefiled (S) Pte., reported in (2008) 305 ITR 208; b) Sandvik Australia Pty. Ltd. Vs. DDIT (International Taxation), reported in (2013) 141 ITD 598 (Pune); c) CIT Vs. De Beers India Minerals Pvt. Ltd., reported in (2012) 346 ITR 467 (Karn.) d) ISRO Satellite Centre (ISAC), (2008) 307 ITR 59 (AAR) e) Intertek Testing Services India (P) Ltd., reported in Authority for Advance Rulings (2008) 307 ITR 418; 10 f) BhartiAxa General Insurance Co. Ltd., reported in (2010) 326 ITR 477 (AAR); g) Cable…

SOREGAM SA,GURGAON vs. DDIT, NEW DELHI

Appeal of the assessee is allowed

ITA 123/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblesoregam Sa Vs Ddit C/O. Deloitte Haskins & Sells Llp, Circle-3(2) 7Th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, Dlf Cyber City Complex, Centre, Jln Marg Dlf City Phase-Ii New Delhi Gurgaon Aaocs3856K (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(3)Section 234ASection 271(1)(c)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Soregam SA Vs DDIT C/o. Deloitte Haskins and Sells LLP, Circle-3(2) 7th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, DLF Cyber City Complex, Centre, JLN Marg DLF City Phase-II New Delhi Gurgaon AAOCS3856K (APPELLANT) (RESPONDENT) Appellant by Sh. Vishal Kalra, CA Respondent by Sh. G. K. Dhall, CIT(DR) Intl. Date of Hearing 04.09.2018 Date of Pronouncement 30.11.2018 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against…

Sandvik Australia Pty. Ltd. v. DDIT (International Taxation)

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Judgments citing Sandvik Australia Pty. Ltd. v. DDIT (International Taxation)