Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT

53 SOT 401Income Tax Appellate Tribunal2012#12899 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2019.

Judgments citing Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT

LAHMEYER HOLDING GMBH,GERMANY vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…nding that the reimbursement had any element of income or there was any markup. He submitted that the issue is covered by the decision in the case of CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (2012) 53 SOT 401. The Ld. AR submitted are as per the contracts, the payer or the Indian entity is responsible to pay after deducting tax. Most of the contracts are with Govt./Govt. Enterprises. Hence, the assessee is not liable to tax and it can’t be alleged that the agreements are entered to avoid tax. The Ld. AR further submitted that there are independent and…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. ADIT, NEW DELHI

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…nding that the reimbursement had any element of income or there was any markup. He submitted that the issue is covered by the decision in the case of CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (2012) 53 SOT 401. The Ld. AR submitted are as per the contracts, the payer or the Indian entity is responsible to pay after deducting tax. Most of the contracts are with Govt./Govt. Enterprises. Hence, the assessee is not liable to tax and it can’t be alleged that the agreements are entered to avoid tax. The Ld. AR further submitted that there are independent and…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…nding that the reimbursement had any element of income or there was any markup. He submitted that the issue is covered by the decision in the case of CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (2012) 53 SOT 401. The Ld. AR submitted are as per the contracts, the payer or the Indian entity is responsible to pay after deducting tax. Most of the contracts are with Govt./Govt. Enterprises. Hence, the assessee is not liable to tax and it can’t be alleged that the agreements are entered to avoid tax. The Ld. AR further submitted that there are independent and…

LEHMEYER INTERNATIONAL GMBH vs. DCIT CIRCLE 1 (2),

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…nding that the reimbursement had any element of income or there was any markup. He submitted that the issue is covered by the decision in the case of CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (2012) 53 SOT 401. The Ld. AR submitted are as per the contracts, the payer or the Indian entity is responsible to pay after deducting tax. Most of the contracts are with Govt./Govt. Enterprises. Hence, the assessee is not liable to tax and it can’t be alleged that the agreements are entered to avoid tax. The Ld. AR further submitted that there are independent and…

LAHMEYER INTERNATIONAL GMBH vs. ADIT, CIRCLE-2(!),,

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…nding that the reimbursement had any element of income or there was any markup. He submitted that the issue is covered by the decision in the case of CIT v. Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (2012) 53 SOT 401. The Ld. AR submitted are as per the contracts, the payer or the Indian entity is responsible to pay after deducting tax. Most of the contracts are with Govt./Govt. Enterprises. Hence, the assessee is not liable to tax and it can’t be alleged that the agreements are entered to avoid tax. The Ld. AR further submitted that there are independent and…

DCIT, BANGALORE vs. M/S ROLLS ROYCE OPERATIONS (INDIA) PVT. LTD.,, BANGALORE

In the result, the appeal filed by the revenue is dismissed

ITA 192/BANG/2016[2010-11]Status: DisposedITAT Bangalore24 Jan 2018AY 2010-11

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year :2010 – 11 M/S Rolls Royce Operations (India) Pvt. Ltd., Campus 2A, Unit – I, Rmz Next, The Dcit, Ground Floor, Whitefield Road, Epip Vs. Circle – 5 (1) (1), Zone, Mahadeva Pura, Bangalore. Bangalore – 560 066 Pan: Aacck5943R Appellant Respondent Assessee By : Shri Suresh Muthukrishnan, C. A. Revenue By : Shri B. R. Ramesh, Jcit (Dr) Date Of Hearing : 21.11.2017 Date Of Pronouncement : 24.01.2018 O R D E R Per Shri Laliet Kumar:

For Appellant: Shri Suresh Muthukrishnan, C. AFor Respondent: Shri B. R. Ramesh, JCIT (DR)
Section 195Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year :2010 – 11 M/s Rolls Royce Operations (India) Pvt. Ltd., Campus 2A, Unit – I, RMZ Next, The DCIT, Ground Floor, Whitefield Road, EPIP vs. Circle – 5 (1) (1), Zone, Mahadeva Pura, Bangalore. Bangalore – 560 066 PAN: AACCK5943R APPELLANT RESPONDENT Assessee by : Shri Suresh Muthukrishnan, C. A. Revenue by : Shri B. R. Ramesh, JCIT (DR) Date of hearing : 21.11.2017 Date of Pronouncement : 24.01.2018 O R D E R Per Shri LALIET KUMAR, Judicial Member: This…

INTEL CORPORATION,BANGALORE vs. DY. DIR I.T., BANGALORE

In the result, the appeal of the assessee is partly allowed

ITA 1486/BANG/2013[2008-09]Status: DisposedITAT Bangalore30 Sept 2016AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Koushik Muharjee, C.AFor Respondent: Smt. Swapna Das, JCIT (D.R)
Section 9(1)(vii)

…en held in the following cases: IDS Software Solutions India (P) Ltd. v. ITO [(2009) 122 TTJ 410 (Bangalore o ITAT)]. o Ariba Technologies India Pvt. Ltd. [ITA No. 616 (Bang)/2011 dated April 4, 2012). o Abbey Business Services India (P) Ltd. v. DCIT [(2012) (53 SOT 401) Bang.] o As per clause (A) of Article–III of the Agreement, the expatriates shall work under the direct supervision of ITIPL during their entire period of engagement and shall not be deemed to be representing or acting on behalf of the Company while performing their services. Also none of their acts during the course of the engagement shall be de…

M/S FOODWORLD SUPERMARKETS LTD.,,BANGALORE vs. DY. DIT, BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 1356/BANG/2013[2008-09]Status: DisposedITAT Bangalore28 Oct 2015AY 2008-09

Bench: Shri Vijaypal Rao & Shri Jason P Boazita Nos.1356 & 1357/Bang/2013 (Asst. Year – 2008-09) M/S Food World Supermarkets Ltd., No.740, Eshwari Industrial Estate, Gate No.2, Hulimavu, Bannergatta Road, Bangalore-560 076. . Appellant Vs. The Dy. Director Of Income-Tax, (International Taxation) Circle-I(1), Bangalore. . Respondent Appellant By : Shri Padam Chand Khincha, Ca Respondent By : Shri Saravanan B, Jcit Date Of Hearing : 15-09-2015 Date Of Pronouncement : 28-10-2015 O R D E R

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Shri Saravanan B, JCIT
Section 192Section 195Section 201Section 201(1)Section 9(1)(vii)

…n passed without any remand report. It is, therefore, submitted that an identical issue has been considered by the Tribunal in the case of IDS Software Solution Vs. ITO (Supra) as well as the decision in the case of Abbey Business Services (India) Pvt. Ltd., 53 SOT 401 wherein tribunal has followed the decision in the case of IDS Software Solution and reaffirmed the view that the payment being reimbursement of salary cannot be treated as FTS. 6. On the other hand, the learned DR has submitted that as per the terms of the seconded agreement, the assessee did not have any control over deputed personnel. Furthe…

Siemens Aktiongesellschaft (2009) 310 ITR 320; Abbey Business Services (India) (P) Ltd. v. DCIT (53 SOT 401) — Cited in 8 Judgments | BharatTax