Sr.No. Particulars Citation 9 Sandvik AB. DDIT (2015) 67 SOT 297 (Pune) 10 Sandvik AB v. DDIT

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

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)

…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

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)

…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…

ASST CIT 16(3), MUMBAI vs. D.A. JHAVERI, MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2008-09)

…ees for technical services” has been understood with the requirement of making available of technology :- (i) DDIT v. Bajaj Allianz General Insurance Co. Ltd., 154 ITD 300 (Pune Trib) (ii) Sandvik AB v. DDIT, 167 TTJ 217 (Pune Trib) (iii) Sandvik AB v. DDIT, 70 SOT 551 (Pune Trib) (iv) Birla Corporation Ltd. v. ACIT, 168 TTJ 189 (Jab-Trib) (v) Shell Global Solutions International BV v. ITO, 175 TTJ 286 (Ahd-Trib) (vi) ADIT(IT) v. TTI-Team Telecom International Ltd., 45 CCH 42 (Mum-Trib) 12. We have carefully considered the rival submissions. The factual aspects of the controversy have already been noted by us i…