Sanofi Pasteur Holding SA v. Department of Revenue

354 ITR 316High Court2013#2790 most cited

What is Sanofi Pasteur Holding SA v. Department of Revenue authority for?

Gains from the indirect transfer of shares in a foreign company holding Indian shares are not taxable in India under the relevant tax treaty, which is considered a self-contained code to be interpreted plainly. Creating corporate structures or special purpose vehicles for investment to secure tax benefits is a legitimate business activity.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2013 to 2025.

Also referred to as

Sanofi Pasteur Holding SA · 354 ITR 316 · indirect transfer of shares · capital gains · tax treaty benefits · DTAA · Article 13(4) · Section 90 · treaty interpretation · special purpose vehicle · Azadi Bachao Andolan · tax residency certificate

Sections most often in play

Section 253Section 13(4)Section 143(2)Section 143(3)Section 144CSection 153Section 234ASection 234B

Issues it is cited on

treaty benefitstax residency certificateazadi bachao andolansection 90(2)strategic investmenttrccolourable devicetax benefitdate of transfertax treatybeneficial ownersection 90

Judgments citing Sanofi Pasteur Holding SA v. Department of Revenue

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 564/BANG/2017[2013-14]Status: DisposedITAT Bangalore05 Aug 2020AY 2013-14

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & IT(IT)A No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT IT(IT)A No.1418/Bang/2018 Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell…

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 562/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Aug 2020AY 2011-12

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & ITA No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell Technologies Commissioner of Sol…

Dy.Commissioner of Income Tax, Bangalore vs. Honeywell Technology Solutions Ltd, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 563/BANG/2017[2012-13]Status: DisposedITAT Bangalore05 Aug 2020AY 2012-13

Bench: Shri N.V. Vasudevanand Shri B.R. Baskaran, Accoutant Member It(It)A Nos.562 To 564/Bang/2017 Assessment Years : 2011-12 To 2013-14

For Appellant: ShriFor Respondent: Smt. Shreya Loyalka, A.R
Section 201(1)Section 206A

…IT(IT)A Nos.562 to 564 & ITA No.1418 of 2018 M/s. Honeywell Technology Solutions Pvt. Ltd., Bangalore THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B.R. BASKARAN, ACCOUTANT MEMBER IT(IT)A Nos.562 to 564/Bang/2017 Assessment Years : 2011-12 to 2013-14 M/s. Honeywell Technology Deputy Commissioner of Solutions Ltd. Income-tax Circle-2(1) 151/1, Bannergatta, International Taxation Vs. Doraisanipalya Bangalore Bangalore-560 076 PAN NO : AAACH4151J APPELLANT RESPONDENT Assessment Year: 2014-15 Deputy Vs. M/s. Honeywell Technologies Commissioner of Sol…

Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore vs. M/S. Bharat Fritz Warner Limited, Bangalore

In the result, the appeal by the revenue is dismissed

ITA 1360/BANG/2019[2011-12]Status: DisposedITAT Bangalore26 Jun 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), BengaluruFor Respondent: Shri S. Ramasubramanian, CA
Section 201(1)Section 206ASection 90(2)

…n the case of Azadi Bachao Andolan (2003) 263 ITR 706 (SC), whereby it was held that DTAA, even if inconsistent, will prevail over the Act. Reliance was also placed on the decisions of the Hon’ble Andhra Pradesh High Court in the case of Sanofi Pasteur (2013) 354 ITR 316 (AP) wherein it was observed that DTAA being a sovereign matter, the machinery provisions cannot override or control that. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of Kaushallaya Bai and others (2012) 346 ITR 156 (Kar) wherein it has held that the provisions of section 206AA are to be read down. 7.…

Reuters Transaction Services Ltd, Mumbai vs. DCIT (It) 4(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 6384/MUM/2016[2013-14]Status: DisposedITAT Mumbai30 Dec 2019AY 2013-14

Bench: Shri Saktijit Dey & Shrimanoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri Samuel Darse
Section 115ASection 143(3)Section 144C(13)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRIMANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6384/Mum./2016 (Assessment Year : 2013–14) Reuters Transaction Services Ltd. (Now known as Refinitiv Transaction Services Ltd.) C/o Rajeshree Sabnavis And Associates ……………. Appellant 704, the Summit Business Bay Off Andheri Kurla Road Andheri (E), Mumbai 400 093 PAN – AACCR0226Q v/s Dy. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(1)(1), Mumbai Assessee by : Shri P.J. Pardiwala a/w Shri Nitesh Joshi Revenue by : Shri Samuel Darse…

Reuters Transaction Services Ltd., Mumbai vs. DCIT (Internatioal Taxation) - 4(1)(1), Mumbai

In the result, appeal stands dismissed

ITA 5121/MUM/2017[2014-15]Status: DisposedITAT Mumbai20 Dec 2019AY 2014-15

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

For Appellant: Shri P.J. Pardiwala a/wFor Respondent: Shri V. Sreekar
Section 143(3)Section 144C(1)Section 144C(13)Section 292B

…f Asia Satellite Telecommunications Co. Ltd (supra), the charge/fee received by the assessee in rendering the services is not royalty. He has also strongly relied upon the decision of Hon’bld Andhra Pradesh High Court in the case of Sanofi Pasteur Holding SA (354 ITR 316)(supra). 11.1 It is pertinent to note that in the case of Asia Satellite Telecommunications Co. Ltd (supra), the issue fell for consideration of the Hon’ble Delhi High Court was whether rental charges for lease of transponder capacity to TV channels carrying out operations in India is the income deemed to accrue or arise in India and whether suc…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1693/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…n the case of Azadi Bachao Andolan (2003) 263 ITR 706 (SC), whereby it was held that DTAA, even if inconsistent, will prevail over the Act. Reliance was also placed on the decisions of the Hon’ble Andhra Pradesh High Court in the case of Sanofi Pasteur (2013) 354 ITR 316 (AP) wherein it was observed that DTAA being a sovereign matter, the machinery provisions cannot override or control that. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of Kaushallaya Bai and others (2012) 346 ITR 156 (Kar) wherein it has held that the provisions of section 206AA are to be read down. 14…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1692/BANG/2018[2011-12]Status: DisposedITAT Bangalore27 Nov 2019AY 2011-12

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…n the case of Azadi Bachao Andolan (2003) 263 ITR 706 (SC), whereby it was held that DTAA, even if inconsistent, will prevail over the Act. Reliance was also placed on the decisions of the Hon’ble Andhra Pradesh High Court in the case of Sanofi Pasteur (2013) 354 ITR 316 (AP) wherein it was observed that DTAA being a sovereign matter, the machinery provisions cannot override or control that. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of Kaushallaya Bai and others (2012) 346 ITR 156 (Kar) wherein it has held that the provisions of section 206AA are to be read down. 14…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1691/BANG/2018[2010-11]Status: DisposedITAT Bangalore27 Nov 2019AY 2010-11

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…n the case of Azadi Bachao Andolan (2003) 263 ITR 706 (SC), whereby it was held that DTAA, even if inconsistent, will prevail over the Act. Reliance was also placed on the decisions of the Hon’ble Andhra Pradesh High Court in the case of Sanofi Pasteur (2013) 354 ITR 316 (AP) wherein it was observed that DTAA being a sovereign matter, the machinery provisions cannot override or control that. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of Kaushallaya Bai and others (2012) 346 ITR 156 (Kar) wherein it has held that the provisions of section 206AA are to be read down. 14…

Deputy Commissioner of Income Tax (International Taxation) Circle-1(1), Bangalore vs. M/S Mphasis Limited, Bangalore

In the result, the appeals as well as the cross objections are dismissed

ITA 1690/BANG/2018[2009-10]Status: DisposedITAT Bangalore27 Nov 2019AY 2009-10

Bench: Shri N. V. Vasudevan & Shri A. K. Garodia

For Appellant: Shri. Padam Chand Khincha, CAFor Respondent: Shri. K.V.Arvind, Advocate, Standing Counsel
Section 154Section 192Section 195Section 195ASection 201Section 201(1)

…n the case of Azadi Bachao Andolan (2003) 263 ITR 706 (SC), whereby it was held that DTAA, even if inconsistent, will prevail over the Act. Reliance was also placed on the decisions of the Hon’ble Andhra Pradesh High Court in the case of Sanofi Pasteur (2013) 354 ITR 316 (AP) wherein it was observed that DTAA being a sovereign matter, the machinery provisions cannot override or control that. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of Kaushallaya Bai and others (2012) 346 ITR 156 (Kar) wherein it has held that the provisions of section 206AA are to be read down. 14…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 908/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e in this regard was placed on the ratio laid down by the Hon‘ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon‘ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‘ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‘ble High Court had rejected that any amendment coul…

John Deere Eqipment P. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 907/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e in this regard was placed on the ratio laid down by the Hon‘ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon‘ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‘ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‘ble High Court had rejected that any amendment coul…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 906/PUN/2015[2008-09]Status: DisposedITAT Pune23 Jan 2019AY 2008-09

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e in this regard was placed on the ratio laid down by the Hon‘ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon‘ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‘ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‘ble High Court had rejected that any amendment coul…

John Deere India Pvt. Ltd., Pune vs. Deputy Director of Income-Tax

In the result, all the appeals of assessee are allowed

ITA 905/PUN/2015[2007-08]Status: DisposedITAT Pune23 Jan 2019AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita Nos.905 & 906/Pun/2015 यििाारण वषा / Assessment Years :2007-08 & 2008-09

For Appellant: Shri Nikhil PathakFor Respondent: S/Shri Ajay Modi, Pankaj Garg and Sudhendu Das
Section 195Section 201Section 201(1)Section 9(1)(vi)

…e in this regard was placed on the ratio laid down by the Hon‘ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon‘ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‘ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‘ble High Court had rejected that any amendment coul…

Reuters Transaction Services Ltd., Mumbai vs. DCIT (Internatioal Taxation) - 4(1)(1), Mumbai

In the result, the appeals filed by Revenue as well as the assessee are dismissed

ITA 2219/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Aug 2018AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathadcit (It) - 4(1)(1) M/S. Reuters Transaction Room No. 120, Scindia House Services Ltd. Ballard Pier, N.M. Road C/O. Bmr & Associates Vs. Mumbai 400038 Bmr House, 36-B Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent M/S. Reuters Transaction Dcit (It) - 4(1)(1) Services Ltd. Room No. 120, Scindia House C/O. Bmr & Associates Ballard Pier, N.M. Road Vs. Bmr House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Samual Darse
Section 115ASection 143(3)Section 144C(1)Section 144C(3)Section 209(1)(d)Section 234BSection 90(2)

…f Asia Satellite Telecommunications Co. Ltd (supra), the charge/fee received by the assessee in rendering the services is not royalty. He has also strongly relied upon the decision of Hon’bld Andhra Pradesh High Court in the case of Sanofi Pasteur Holding SA (354 ITR 316)(supra). 11.1 It is pertinent to note that in the case of Asia Satellite Telecommunications Co. Ltd (supra), the issue fell for consideration of the Hon’ble Delhi High Court was whether rental charges for lease of transponder capacity to TV channels carrying out operations in India is the income deemed to accrue or arise in India and whether such…

DCIT (It) 4(1)(1), Mumbai vs. Reuters Transaction Services Ltd, Mumbai

In the result, the appeals filed by Revenue as well as the assessee are dismissed

ITA 1393/MUM/2016[2012-13]Status: DisposedITAT Mumbai03 Aug 2018AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathadcit (It) - 4(1)(1) M/S. Reuters Transaction Room No. 120, Scindia House Services Ltd. Ballard Pier, N.M. Road C/O. Bmr & Associates Vs. Mumbai 400038 Bmr House, 36-B Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent M/S. Reuters Transaction Dcit (It) - 4(1)(1) Services Ltd. Room No. 120, Scindia House C/O. Bmr & Associates Ballard Pier, N.M. Road Vs. Bmr House, 36-B Mumbai 400038 Dr. R.K. Shirodkar Marg Parel, Mumbai 400012 Pan – Aaccr0226Q Appellant Respondent

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Samual Darse
Section 115ASection 143(3)Section 144C(1)Section 144C(3)Section 209(1)(d)Section 234BSection 90(2)

…f Asia Satellite Telecommunications Co. Ltd (supra), the charge/fee received by the assessee in rendering the services is not royalty. He has also strongly relied upon the decision of Hon’bld Andhra Pradesh High Court in the case of Sanofi Pasteur Holding SA (354 ITR 316)(supra). 11.1 It is pertinent to note that in the case of Asia Satellite Telecommunications Co. Ltd (supra), the issue fell for consideration of the Hon’ble Delhi High Court was whether rental charges for lease of transponder capacity to TV channels carrying out operations in India is the income deemed to accrue or arise in India and whether such…

M/S. Tata Technologies Ltd., Pune vs. Deputy Director of Income-Tax

In the result, appeal of assessee is partly allowed

ITA 1433/PUN/2014[2007-08]Status: DisposedITAT Pune05 Apr 2018AY 2007-08

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.1433/Pun/2014 यििाारण वषा / Assessment Year : 2007-08 M/S. Tata Technologies Limited, Plot No.25, Rajiv Gandhi Infotech Park, अऩीऱाथी/Appellant Hingewadi, Pune – 411057 …. Pan: Aaact3092N Vs. The Dy. Director Of Income Tax …. प्रत्यथी / Respondent (International Taxation)-Ii, Pune

For Appellant: S/Shri Dhanesh Bafna and Arpitha ChoudaryFor Respondent: S/Shri Vivek Aggarwal and Mukesh Jha
Section 115ASection 195Section 201Section 201(1)Section 9(1)(vi)Section 90(2)

…e in this regard was placed on the ratio laid down by the Hon‟ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon‟ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon‟ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon‟ble High Court had rejected that any amendment coul…

M/S. T - 3 Energy Services India Pvt. Ltd., Pune vs. Joint Commissioner of Income-Tax

In the result, appeal of assessee is allowed

ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune

For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C

…e in this regard was placed on the ratio laid down by the Hon’ble Bombay High Court in CIT Vs. Seimens Aktiongesellschaft (2009) 310 ITR 320 (Bom) and the Hon’ble High Court of Andhra Pradesh in Sanofi Pasteur Holding SA Vs. Dept. of Revenue and Others (2013) 354 ITR 316 (AP). Reliance was also placed on the ratio laid down by the Hon’ble High Court of Delhi in DIT Vs. Nokia Networks OY (2013) 358 ITR 259 (Del), wherein the context was the efficacy of interpretation given to Statute i.e. Explanation inserted to section 9(1)(vi) of the Act vis-à-vis DTAA. The Hon’ble High Court had rejected that any amendment coul…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…States attempting to clarify or concretise any one of these meanings, (unsurprisingly the one that benefits it) enact domestic legislation which subserves such purpose. 47. In this context, recently in Sanofi Pasteur Holding SA v. Department of Revenue [2013] 354 ITR 316 (AP), the Andhra Pradesh High Court discussed and subscribed to the ratio of the Supreme Court of Canada in R. v. Melford Developments Inc. 82 DTC 6281 (1982) with respect to the applicability of domestic amendments to international instruments. In R. v. Melford Developments Inc. 82 DTC 6281 (1982), the Canadian Supreme Court held that the ambula…

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)

…013) 264 CTR 329 (Delhi HC) DIT v. Nokia Network O.Y. (2013) 358 ITR 259 (Delhi HC) CIT . Siemens Aktiongesellschaft (2009) 310 ITR 320 (Bombay HC) B4U International Holdings Ltd vs DCIT (2012) 18 ITR(T) 62 (Mumbai ITA T) Sanofi Pastuer Holding vs. GOI (2013) 354 ITR 316 (AP HC) 23. In view of the above, it was submitted that in case of supply of equipment along with related software, the consideration amount for the software cannot be taxed as 'Royalty' in terms of Article 12 of the India-Netherlands DTAA. As we have already stated since we have come to the conclusion that the software in question was embedded…