Shell Global International Solutions BV v. ITO

64 Taxmann.com 3Reported decision2015#8704 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2024.

Sections most often in play

Section 1961Section 143(3) of the Income Tax ActSection 195 of the Income Tax ActSection 1962Section 40(a)(i) of the Income Tax ActSection 9(1) of the Income Tax Act

Issues it is cited on

use of equipmentmake available clausesection 9(l)(vi)fees for included servicessection 90(1)section 9(l)section 90(2)section 115aenduring benefitsection 9(1)(vi)fees for technical servicestax treaty

Judgments citing Shell Global International Solutions BV v. ITO

ACIT, CIRCLE-18(2), NEW DELHI vs. NTL LEMNIS INDIA P.LTD, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 6006/DEL/2019[2013-14]Status: DisposedITAT Delhi22 Jan 2024AY 2013-14

Bench: Shri Saktijit Dey & Dr. B. R. R. Kumar

For Appellant: NoneFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 195Section 40Section 9Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Shri Saktijit Dey, Vice President & Dr. B. R. R. Kumar, Accountant Member ITA No. 6006/Del/2019: Asstt. Year: 2013-14 The ACIT, Circle 18(2), New Delhi Vs NTL Lemnis India Pvt Ltd., 305, Guru Amar Das Bhawan, 78, Nehru Place, Delhi 110019 (APPELLANT) (RESPONDENT) PAN No. AAHCA 9216 C Assessee by : None Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 17.01.2024 Date of Pronouncement: 22.01.2024 ORDER Per Dr. B. R. R. Kumar:- The present appeal has been filed by Revenue against the order of Ld.CIT(A)-6, New Delhi dated 09.04.2019. 2. Th…

GOLDMAN SACHS & CO. ,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 1264/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 May 2023AY 2017-18

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

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO.,MUMBAI vs. DCIT- 2(3)(2), MUMBAI, MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6005/MUM/2019[2015-16]Status: DisposedITAT Mumbai08 May 2023AY 2015-16

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

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & CO,MUMBAI vs. DCIT (IT)-2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 7490/MUM/2018[2014-15]Status: DisposedITAT Mumbai08 May 2023AY 2014-15

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

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

GOLDMAN SACHS & COMPANY,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) 2(3)(2), MUMBAI

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 401/MUM/2018[2013-14]Status: DisposedITAT Mumbai08 May 2023AY 2013-14

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

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.401/Mum./2018 ITA no.7490/Mum./2018 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Goldman Sachs & Co. LLC (erstwhile known as Goldman Sachs & Co.) M/s. SRBC & Associates LLP ……………. Appellant 14th Floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 PAN – AAGCG9387H v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(3)(2), Mumbai ITA no.6005/Mum./2019 ITA no.1264/Mum./2021 (Assessment Year : 2015–…

EDENRED SA,MUMBAI vs. ACIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 5193/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Dec 2022AY 2015-16

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 7248/MUM/2017[2014-15]Status: DisposedITAT Mumbai23 Dec 2022AY 2014-15

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 7247/MUM/2017[2013-14]Status: DisposedITAT Mumbai23 Dec 2022AY 2013-14

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

EDENRED SA,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result, this appeal by the assessee is allowed

ITA 508/MUM/2016[2012-13]Status: DisposedITAT Mumbai23 Dec 2022AY 2012-13

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

For Appellant: Shri Jitendra SinghFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144CSection 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.508/Mum./2016 (Assessment Year : 2012–13) Edenred SA C/o SRBC Associates & LLP 14th Floor, The Ruby ……………. Appellant 29, Senapati Bapat Marg Dadar, Mumbai 400 028 PAN – AACCE9031G v/s Dy. Commissioner of Income Tax …………….Respondent International Taxation Circle–2(2)(1), Mumbai ITA no.7247/Mum./2017 (Assessment Year : 2013–14) Edenred SA C/o Walker Chandiok & Co. LLP 16th Floor, Tower–II, Indiabulls Finance Centre ……………. Appellant Senapati Bapat Marg, El…

NTT ASIA PACIFIC HOLDINGS PTE. LTD.(FORMERLY KNOWN AS DIMENSION DATA ASIA PACIFIC PTE. LTD.,MUMBAI vs. ACIT (IT)2(1)(2), MUMBAI

In the result, appeal by the assessee is partly allowed for statistical purpose

ITA 325/MUM/2022[2018-19]Status: DisposedITAT Mumbai13 Oct 2022AY 2018-19

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

For Appellant: Shri Sunil MotilalaFor Respondent: Shri Soumendu Kumar Dash
Section 115A(1)(a)Section 139(1)Section 143(3)Section 144CSection 144C(13)Section 194LSection 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTNAT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.325/Mum./2022 (Assessment Year : 2018–19) NTT Asia Pacific Holdings Pte. Ltd. (Formerly known as Dimension Data Asia Pacific Pte. Ltd.) C/o Dhruva Advisors LLP ……………. Appellant 1101 & 1102, 11th Floor One World Centre, Tower 2B 841, Senapati Bapat Marg Elphinstone Road, Mumbai 400 013 PAN – AADCD4348L v/s Assistant Commissioner of Income Tax …………….Respondent Circle–2(1)(2), Mumbai Assessee by : Shri Sunil Motilala Revenue by : Shri Soumendu Kumar Dash…

NTT ASIA PACIFIC HOLDINGS PTE.LTD FORMERLY KNOWN AS DIMENSION DATA ASIA PACIFIC PTE. LTD,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAX) 2(1) (2), MUMBAI

In the result, appeal by assessee is partly allowed

ITA 1781/MUM/2022[2019-20]Status: DisposedITAT Mumbai21 Sept 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1781/मुं/2022 ("न.व. 2019-20) Ntt Asia Pacific Holdings Pte Ltd. (Formerly Known As Dimension Data Asia Pacific Pte. Ltd.) C/O. Dhruva Advisors Llp 1101 & 1102, 11Th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. Pan: Aadcd – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(2), Room No.1612, 16Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sunil Moti Lala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 08/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/09/2022 आदेश/ Order

For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)

…आयकर अपील"य अ"धकरण मुंबई पीठ “ आई ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी गगन गोयल, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER आअसं.1781/मुं/2022 ("न.व. 2019-20) NTT Asia Pacific Holdings Pte Ltd. (Formerly known as Dimension Data Asia Pacific Pte. Ltd.) C/o. Dhruva Advisors LLP 1101 and 1102, 11th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. PAN: AADCD – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner of Income Tax (International T…

MICHAEL PAGE INTERNATIONAL PTE LTD.,MUMBAI vs. DY CIT (INTL. TAXN.)-3(2)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 144/MUM/2021[2017-18]Status: DisposedITAT Mumbai04 Jul 2022AY 2017-18
Section 143(3)Section 270ASection 9(1)

…ITA No. 144/Mum/2021 Assessment year: 2017-18 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 Michael Page International Recruitment Pvt Ltd .…………………………Appellant C/o Michael Page International Recruitment Pvt Ltd., 5th floor, 2nd North Avenue, Maker Maxity, BKC, Bandra (East), Mumbai 400 051 [PAN: AAHCM6965A] Vs. Deputy Commissioner of Income Tax International Taxation 3(2)(2), Mumbai ……………...…………Respondent Appearances by: Dhanesh Bafna along-with Pratik Shah for the appellant Milind C…

NTT ASIA PACIFIC HOLDINGS PTE. LTD.,MUMBAI vs. THE ASSTT. CIT (INTERNATIONAL TAXATION)-2(1)(2), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 1212/MUM/2021[AADC4348L]Status: DisposedITAT Mumbai04 Jul 2022
Section 143(3)

…ITA No. 1212/Mum/2021 Assessment year: 2017-18 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep S Karhail (Judicial Member)] Assessment year: 2017-18 NTT Asia Pacific Holdings Pte Ltd .…………………………Appellant (formerly known as Dimensions Data Asia Pacific Pte Ltd) Care of Dhruv Advisors LLP, 1101 and 1102, One World Centre Tower 2B, 841 Senapati Bapat Marg, Mumbai 400 013 [PAN: AADCD4348L] Vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai ……………...…………Respondent Appearances by: Dr Sunil M Lala for the appe…