Soregam SA v. DCIT

101 Taxmann.com 94High Court2019#6025 most cited

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 9(1)(vi)Section 9(1)(vii)Section 195 Section 13(4)Section 13(3)(a)Section 13(4)(c)

Issues it is cited on

section 9(1)(v)tax residency certificate fees for included services trc section 9(1)(vi)fees for technical services enduring benefit section 9(1)(vii)computer software section 195 child section 9(1)

Judgments citing Soregam SA v. DCIT

KELLER ASIAPACIFIC LIMITED,SINGAPORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAXATION

In the result, appeal of the assessee is partly allowed in the terms\naforesaid

ITA 3540/DEL/2023[2021-22]Status: DisposedITAT Delhi26 Aug 2025AY 2021-22

Bench: Shri Vikas Awasthy&\Nshri Naveen Chandra\Nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\Nita No.3540/Del/2023 (A.Y.2021-22)\Nkeller Asia Pacific Ltd.,\N18 Boon Lay Way, No. 4, Tradehub 21,\Nsingapore, 609966\Npan: Aagck5505R\N.... अपीलार्थी/Appellant\Nबनाम Vs.\Nassistant Commissioner Of Income-Tax,\Ncircle International Taxation-2(1)(2)\Ncivic Centre, New Delhi 110002\Nप्रतिवादी/Respondent\Nअपीलार्थी द्वारा / Appellant By\N: Shri Ashik Shah, Ca\Nप्रतिवादीद्वारा / Respondent By\N: Ms. Anjula Jain, Cit-Dr\Nसुनवाई की तिथि / Date Of Hearing\N: 03/06/2025\Nघोषणा की तिथि / Date Of Pronouncement:\N: 26/08/2025\Nआदेश/Order\Nper Vikas Awasthy, Jm:\Nthis Appeal By The Assessee Is Directed Against The Assessment Order Dated\N12.10.2023 Passed U/S 143(3) R.W.S 144C(13) Of The Income Tax Act 1961\N(Hereinafter Referred To As ‘The Act') For Assessment Year 2021-22.\N2. Shri Ashik Shah, Appearing On Behalf Of The Assessee Submitted At The\Noutset That He Is Not Pressing Ground No. 1 To 3 Of Appeal. The Only Ground\Nassailed By The Assessee Is Ground No 4, Relating To Taxability Of Management Fees\Nas Fee For Technical Services (Fts).\N2.

…{ "clean_text": "आयकर अपीलीय अधिकरण\nदिल्ली पीठ \"डी\", दिल्ली\nश्री विकास अवस्थी, न्यायिक सदस्य एवं\nश्री नवीन चंद्र, लेखाकार सदस्य के समक्ष\nIN THE INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “D”, DELHI\nBEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER &\nSHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER\nआअसं.3540/दिल्ली/2023 (नि.व. 2021-22)\nITA No.3540/DEL/2023 (A.Y.2021-22)\nKeller Asia Pacific Ltd.,\n18 Boon Lay Way, No. 4, Tradehub 21,\nSingapore, 609966\nPAN: AAGCK5505R\n.... अपीलार्थी/Appellant\nबनाम Vs.\nAssistant Commissioner of Income-Tax,\nCircle International Taxation-2(1)(2)\nCivic Centre, New Delhi 110002\nप्रति…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION)-3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED , MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION) 3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED., MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DB ENGINEERING & CONSULTING GMBH,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), INTERNATIONAL TAXATION, , BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 1377/BANG/2024[2020-21]Status: DisposedITAT Bangalore19 Nov 2024AY 2020-21

Bench: Shri. Laxmi Prasad Sahu & Shri Prakash Chand Yadav & It(It)A No.1377/Bang/2024 Assessment Year : 2020-21 M/S. Db Engineering & Consulting Gmbh, Dcit (International 82/4, 3Rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. Pan :Aaecd 9085 B Appellant Respondent Assessee By : Smt. Susan Mathew, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 25.10.2024 Date Of Pronouncement : 19.11.2024

For Appellant: Smt. Susan Mathew, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 111ASection 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND IT(IT)A No.1377/Bang/2024 Assessment Year : 2020-21 M/s. DB Engineering and Consulting GMBH, DCIT (International 82/4, 3rd Floor, North Wing, Hulkul Brigade Taxation), Centre, Lavelle Road, Ward No.76, Vs. Circle – 1(1), Bangalore – 560 001. Bangalore. PAN :AAECD 9085 B APPELLANT RESPONDENT Assessee by : Smt. Susan Mathew, CA Revenue by : Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 25.10.2024 Date of Pronouncement : 19.11.2024 O R D E…

JOINT COMMISSIONER OF INCOME TAX (OSD) (IT)-3(2)(1), MUMBAI vs. M/S MCKINSEY & COMPANY SINGAPORE PTE LIMITED, MUMBAI

ITA 2123/MUM/2023[2012-13]Status: DisposedITAT Mumbai28 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey & Shri Gagan Goyal

For Appellant: Shri Anil Sant, Ld. DRFor Respondent: Shri Divesh Chawala, Ld. AR

Section 144CSection 250Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 2124/Mum/2023 (A.Y.2014-15) JCIT (OSD) (IT)-3(2)(1) R. No. 1632, 16th floor, Air India Building, Nariman Point, Mumbai-400 021 ...... Appellant Vs. M/s McKinsey & Company Singapore Pte Ltd, C/o-M/s. S.R.B.C. & Associates LLP, CAs 14th floor, The Ruby, Senapati Bapat Marg, Dadar, Mumbai-400 028 PAN – AAECM4465A ..... Respondent Appellant by : Shri Anil Sant, Ld. DR Respondent by : Shri Divesh Chawala, Ld. AR Date of hearing : 21/09/2023 Date of pronouncement :…

DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION)-1, HYDERABAD vs. FAIR FIELD DEVELOPMENT LIMITED , CYPRUS

In the result, the appeal of Revenue in ITA

ITA 488/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy

Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

FAIRFIELD DEVELOPMENT LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX ,(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 347/HYD/2019[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2014-15 M/S. Fairfield Developments Vs. Dy. Commissioner Of Income Limited, Tax, Hyderabad. International Taxation – 1 Pan : Aabcf3158N Hyderabad. (Appellant) (Respondent) Ita 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner Of Income Vs. M/S. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. Pan : Aabcf3158N (Appellant) (Respondent) Assessee By: Shri Akshay Surana & Siddharth Surana, C.A Revenue By: Shri K.P.R.R. Murthy Date Of Hearing: 27.03.2023 Date Of Pronouncement: 25.04.2023 O R D E R Per Laliet Kumar, J.M. These Two Appeals Filed By The Assessee & The Revenue, Respectively, Are Directed Against The Order Of Commissioner Of Income Tax (Appeals) – 10, Hyderabad Dated 16.01.2019 For The Assessment Year 2014-15. 2 M/S. Fairfield Developments Limited

For Appellant: Shri Akshay Surana & SiddharthFor Respondent: Shri K.P.R.R. Murthy

Section 142(1)Section 92(4)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2014-15 M/s. Fairfield Developments Vs. Dy. Commissioner of Income Limited, Tax, Hyderabad. International Taxation – 1 PAN : AABCF3158N Hyderabad. (Appellant) (Respondent) ITA 488/Hyd/2019 Assessment Year 2014-15 Dy. Commissioner of Income Vs. M/s. Fairfield Developments Tax, Limited, International Taxation – 1, Hyderabad. Hyderabad. PAN : AABCF3158N (Appellant) (Respondent) Assessee by: Shri Akshay Surana & Siddh…

TPF GETINSA EUROSTUDIOS S.L,GURGAON vs. ACIT,CIRCLE INTERNATIONAL TAXATION, GURGAON

In the result, the appeal of the assessee on all the grounds is allowed

ITA 2400/DEL/2022[2018-19]Status: DisposedITAT Delhi19 Apr 2023AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 2400/Del/2022 : Asstt. Year : 2018-19 Tpf Getinsa Euroestudios S.L., Vs Acit, Unit-305, Suncity Business International Taxation, Tower, Golf Course Road, Gurgaon, Sector-54, Gurgaon-122002 Haryana-122002 (Appellant) (Respondent) Pan No. Aaecg9819Q

For Appellant: Sh. Gaurav Jain, Adv. &For Respondent: Sh. Anshuman Pattnaik, CIT DR

Section 143(2)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 2400/Del/2022 : Asstt. Year : 2018-19 TPF Getinsa Euroestudios S.L., Vs ACIT, Unit-305, Suncity Business International Taxation, Tower, Golf Course Road, Gurgaon, Sector-54, Gurgaon-122002 Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AAECG9819Q Assessee by : Sh. Gaurav Jain, Adv. & Sh. Sudarshan Roy, Adv. Revenue by : Sh. Anshuman Pattnaik, CIT DR Date of Hearing: 14.03.2023 Date of Pronouncement: 19.04.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Memb…

DCIT (IT) 3(2)(1), MUMBAI vs. MARUBENI CORPORATION, MUMBAI

In the result, the cross objection appeal is allowed

ITA 11/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Jun 2022AY 2017-18

…ITA No.: 11 /Mum/22 Co No. 69/Mum/22 Assessment years: 2017-18 Page 1 of 12 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 Deputy Commissioner of Income Tax International Tax Circle 3(2)(1), Mumbai .…………………………Appellant Vs. Marubeni Corporation, Japan ……………...…………Respondent Care of Marubeni India Pvt Ltd 25 Mittal Chambers, Nariman Point Mumbai 400 021 [PAN: AAACM7628D] CO No.: 69/Mum/ 2022 Arising out of ITA No. 11/Mum/20122 Assessment year 2017-18 Marubeni Corporation, Japan ……………...………… Appell…

MICROSTRATEGY SINGAPORE PTE LTD,MUMBAI vs. ACIT(INTERNATIONA TAXATION), CIRCLE-2(2)(1), NEW DELHI

In the result, the appeal is allowed, as indicated above

ITA 2686/DEL/2018[2014-15]Status: DisposedITAT Delhi29 Apr 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Judical Member Assessment Year: 2014-15

Section 234BSection 250Section 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICAL MEMBER Assessment Year: 2014-15 Microstrategy Singapore Pte. Vs. ACIT (International Taxation), Ltd., Mumbai, Circle-2(2)(1), 1102,11th Floor, B-Wing, New Delhi Regus Peninsula Business Park, S B Road, Lower Parel, Mumbai PAN :AAHCM4798D (Appellant) (Respondent) Appellant by Sh. Rajan Vora, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 27.04.2022 Date of pronouncement 29.04.2022 ORDER PER SAKTIJIT DEY, JM: The captioned appeal by the assessee arises out of th…

GEMOLOGICAL INSTITUTE INTERNATIONAL, INC,MUMBAI vs. DCIT (IT) CIR 2(3)(2), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 6381/MUM/2018[2015-16]Status: DisposedITAT Mumbai19 Feb 2020AY 2015-16

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Bledy. Cit (International Taxation) – 2(3)(2) Gemological Institute International, Inc V. 17Th Floor, Air India Building C/O Gia India Laboratory Pvt. Ltd., 10Th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 Pan: Aadcg6758M (Appellant) (Respondent) Assessee By : Shri J. D. Mishtry & Shri Niraj Sheth Department By : Shri V. Sreekar

For Appellant: Shri J. D. Mishtry &For Respondent: Shri V. Sreekar

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON'BLE ACCOUNTANT MEMBER Dy. CIT (International Taxation) – 2(3)(2) Gemological Institute International, Inc v. 17th Floor, Air India Building C/o GIA India Laboratory Pvt. Ltd., 10th Floor, Trade Centre Nariman Point, Mumbai – 400 021 Bandra Kurla Complex, Bandra (E) Mumbai – 400 098 PAN: AADCG6758M (Appellant) (Respondent) Assessee by : Shri J. D. Mishtry & Shri Niraj Sheth Department by : Shri V. Sreekar Date of Hearing : 21.11.2019 Date of Pronouncement : 19.02.2020 O R D E…

DCIT (IT) 3(2)(2), MUMBAI vs. MWH CONSULTANTS (S) PTE. LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 960/MUM/2016[2012-13]Status: DisposedITAT Mumbai07 Feb 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon’Ble & Shri G. Manjunatha, Hon’Bledcit (It)-3(2)(2) V. M/S. Mwh Consultants (S) Pte Ltd C/O Deloitte Haskins & Sells Llp R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27Th To 32Nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013

For Appellant: Shri J.D. Mistry &For Respondent: Shri Vaibhav Jain

Section 115ASection 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON’BLE JUDICIAL MEMBER AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER DCIT (IT)-3(2)(2) v. M/s. MWH Consultants (S) PTE Ltd C/o Deloitte Haskins & Sells LLP R.No. 11, Ground Floor Indiabulls Finance Centre Scindia House, N.M. Road 3, 27th to 32nd Floor Ballard Estate Senapati Bapat Marg, Elphinstone Road (W) Mumbai – 400 038 Mumbai – 400 013 PAN: AAGCM9041C (Appellant) (Respondent) Assessee by : Shri J.D. Mistry & Shri Niraj Sheth Department by : Shri Vaibhav Jain Date of hearing : 21.11.2019 Date of pronouncement : 07.…

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…

M/S. LUMMUS TECHNOLOGY HEAT TRANSFER BV,GURGAON vs. DCIT, GURGAON

ITA 1817/DEL/2015[2010-11]Status: DisposedITAT Delhi28 Nov 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri Vishal Kalra, AdvocateFor Respondent: Shri Subha Kant Sahu, Senior DR

Section 143Section 143(3)Section 144CSection 144C(13)Section 92C(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1817/Del./2015 (Assessment Year : 2010-11) M/s. Lummus Technology Heat Transfer BV, vs. DCIT, 2nd Floor, Infinity Tower B, Circle-Gurgaon, DLF Cyber City Phase – II, Sector 25A, International Taxation, Gurgaon – 122 002 (Haryana). Gurgaon. (PAN : AABCA9045K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Vishal Kalra, Advocate Ms. Surabhi Suri, Advocate REVENUE BY : Shri Subha Kant Sahu, Senior DR Date of Hearing : 15.10.2019 Date of Order : 28.11.2019…