Steria (India) Ltd. v. CIT

386 ITR 390High Court2016#1383 most cited

What is Steria (India) Ltd. v. CIT authority for?

Managerial services are not considered 'fees for included services' under Article 13(4) of the India-UK Double Taxation Avoidance Agreement, thus payments for such services are not taxable as FTS under the treaty.

83

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Steria (India) Ltd. v. CIT · managerial services · fees for included services · FTS · India-UK DTAA · Article 13(4) · Section 9(1)(vii) · Section 195 · non-resident taxation · make available condition · DTAA interpretation

Also reported as

72 Taxmann.com 1194 ITD 729241 Taxmann 268

Sections most often in play

Section 1961Section 143(3)Section 144C(13)Section 234BSection 115ASection 234DSection 9(1)(vii)Section 195

Issues it is cited on

make available conditionsection 44bbbsection 35ddamake available clauseuse of equipmentsection 35ddsection 92c(1)dependent agent pesection 90(1)construction pefees for included servicessection 44bb

Judgments citing Steria (India) Ltd. v. CIT

Everest Global Inc., New Delhi vs. DDIT, New Delhi

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

ITA 2469/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Mar 2022AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri C.N. Prasadasstt. Year 2010-11 Asstt. Year 2011-12

For Appellant: Ms. Vandana Bhandari, AdvFor Respondent: Shri Vijay Kumar Choudhary, Sr. DR
Section 143(3)Section 234A

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI C.N. PRASAD, JUDICIAL MEMBER Asstt. year 2010-11 Asstt. year 2011-12 AND Asstt. Year: 2012-13 Everest Global Inc. Vs. DDIT, C/o A-1/B-27, Circle-1(2) Janak Puri International Taxation, New Delhi – 110 058 New Delhi-110 058 PAN AACCE3597R (Appellant) (Respondent) Assessee by: Ms. Vandana Bhandari, Adv. Department by : Shri Vijay Kumar Choudhary, Sr. DR Date of Hearing 30/12/2021 Date of 30/03/2022 pronouncement O R D E R PER C.N. Prasad, JM These three appeals are filed by the assessee against the…

Lloyds Register Asia (India Branch Office, Mumbai vs. DCIT (It) 3(1)(2), Mumbai

In the result, appeals are allowed in term of the above

ITA 7423/MUM/2017[2013-14]Status: DisposedITAT Mumbai30 Sept 2021AY 2013-14

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर िं./ Ita No. 985/Mum/2015 (ननधाायण वर्ा / Assessment Year 2010-11) आमकय अऩीर िं./ Ita No. 1918/Mum/2016 (ननधाायण वर्ा / Assessment Year 2011-12) आमकय अऩीर िं./ Ita(Tp) No. 1076/Mum/2017 (ननधाायण वर्ा / Assessment Year 2012-13) आमकय अऩीर िं./ Ita No. 7423/Mum/2017 (ननधाायण वर्ा / Assessment Year 2013-14) आमकय अऩीर िं./ Ita No. 6310/Mum/2018 (ननधाायण वर्ा / Assessment Year 2014-15) आमकय अऩीर िं./ Ita No. 7775/Mum/2019 (ननधाायण वर्ा / Assessment Year 2015-16) Lloyd’S Register Asia (India Dy. Commissioner Of Branch Office) Income-Tax (International 63-64, Kalpatru Square, 6 Th Floor, Taxation)- 3(1)(2), Mumbai फनाभ/ Kondivita Lane, Off. Andheri Kurla Road, Andheri (E), Vs. Mumbai-400 059 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा िं./Pan No. Aaacl9741J Lloyd’S Register Asia Ays 10-11 To 15-16 अऩीराथी की ओय े/ Appellant By : Shri Nitesh Joshi, Ar प्रत्मथी की ओय े/ Respondent By : Shri Sanjay Singh, Cit Dr ुनवाई की तायीख / Date Of Hearing: 02.07.2021 घोर्णा की तायीख / Date Of Pronouncement: 30.09.2021

For Appellant: Shri Nitesh Joshi, ARFor Respondent: Shri Sanjay Singh, CIT DR
Section 143(3)Section 144CSection 40Section 92C

…f managerial services which does not form part of fees for technical services. In this regard, Tribunal's attention was drawn to judgment of the Hon’ble Delhi High Court in the case of Lloyd’s Register Asia Ays 10-11 to 15-16 Steria (India) Ltd. V. CIT (2016) 386 ITR 390 (Delhi) wherein, the relevant services which are similar to the assessee’s case, are referred to in paragraph 2 and 3 of the judgment and the Court's conclusion in paragraphs 19 to 24. Similar view has been taken by the Mumbai Bench of the Tribunal in DCIT Vs Hyva Holding B.V in ITA No. 3816/Mum/2017 vide order dated 30.04.2019, in that case, tho…

Trigo Sas, Pune vs. Deputy Commissioner of Income-Tax, (International Taxation) -2, Pune

In the result, appeal of the assessee is allowed

ITA 768/PUN/2018[2014-15]Status: DisposedITAT Pune14 Sept 2021AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 768/Pun/2018 धनधाारण वषा / Assessment Year : 2014-15 Trigo Sas 101-103, Fortune Business Center, Baner, Pune-411 007 Pan : Aafct1290F .......अपीलाथी / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, (International Taxation)-2, Pune. ……प्रत्यथी / Respondent

For Appellant: Shri Ketan VedFor Respondent: Shri Mahadevan A M Krishnan

…आयकर अपीलीय अधधकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 768/PUN/2018 धनधाारण वषा / Assessment Year : 2014-15 Trigo SAS 101-103, Fortune Business Center, Baner, Pune-411 007 PAN : AAFCT1290F .......अपीलाथी / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, (International Taxation)-2, Pune. ……प्रत्यथी / Respondent Assessee by : Shri Ketan Ved Revenue by : Shri Mahadevan A M Krishnan सुनवाई की तारीख / Date of Hearing : 09.09.2021 घोषणा की तारीख / Date of Pronouncement : 14.0…

Essity Hygiene and Helath Ab, Mumbai vs. Deputy Commissioner of Income Tax International Taxation-4(2)(1), Mumbai

In the result, the appeal is allowed

ITA 7315/MUM/2018[2015-16]Status: DisposedITAT Mumbai08 Jan 2021AY 2015-16
Section 143(3)

…ITA No. 7315/Mum/2018 Assessment year: 2015-16 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] Assessment year: 2015-16 SCA Hygiene Products AB ……………….………Appellant (now known as Essity Hygiene and Health AB) c/o Sudit K Parekh & Co, Urmi Axis 6th floor Famous Studio Lane, Dr. E Moses Road Mumbai 400 011, [PAN: AATCS0899K] Vs. Deputy Commissioner of Income Tax International Taxation 4(2)(1), Mumbai ……………………Respondent Appearances by Jitendra Jain for the appellant S S Iyengar for the respondent Date of concluding…

M/S. Sandvik Ab, Pune vs. Deputy Commissioner of Income-Tax, (International Taxation) Circle - 2, Pune

In the result, the appeal is allowed

ITA 2524/PUN/2017[2014-15]Status: DisposedITAT Pune06 Jan 2021AY 2014-15

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviिनधा"रण वष" / Assessment Year : 2014-15 M/S. Sandvik Ab Vs. Dcit (It), C/O. Sandvik Asia Private Limited, Circle-2, Pune Mumbai – Pune Road, Dapodi, Pune – 411 012 Pan : Aahcs7486E Appellant Respondent Assessee By Shri Nikhil Pathak Revenue By Shri Navin Gupta Date Of Hearing 05-01-2021 Date Of Pronouncement 06-01-2021 आदेश / Order

Section 143(3)Section 144C(13)

…Similar view was reiterated by the AAR in Re Steria (India) Ltd. 2014 364 ITR 381 (AAR). The ruling in Steria (India) Ltd. was challenged by the assessee before the 7 M/s. Sandvik AB Hon’ble Delhi High Court in Steria (India) Ltd. Vs. CIT and another (2016) 386 ITR 390 (Delhi). Overturning the ruling of the AAR, the Hon’ble High Court held that Protocol is a part of the DTAA and there is no need for separate notification incorporating the beneficial provisions of the other DTAA as forming part of the DTAA to which the Protocol is attached. We still further note that the Ruling in Perfetti (supra) has also be…

Steria (India) Ltd., Noida vs. Addl. CIT, Spl. Range- 8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 5745/DEL/2018[2014-15]Status: DisposedITAT Delhi28 Sept 2020AY 2014-15

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…d on account of management services fee on which no tax is been deducted, the learned authorised representative submitted that this issue is squarely covered in favour of the assessee by the following judicial precedents:- i. HC against AAR ruling reported in 386 ITR 390 [Pg 811-823] ii. HC for AY 2010-11 in ITA No. 762/2017 [Pg 805-807] iii. HC for AY 2011-12 in ITA No. 380/2017 [Pg 808-810] iv. Tribunal for AY 2015-16 in ITA No. 6687/Del/2019 [Pg 133-174 of CL PB] 32. The learned authorised representative took us through all the judgments stated above submitted in the case law paper book at various pages to s…

M/S Steria Ndia Ltd., Noida vs. Addl CIT, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 741/DEL/2017[2012-13]Status: DisposedITAT Delhi28 Sept 2020AY 2012-13

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…d on account of management services fee on which no tax is been deducted, the learned authorised representative submitted that this issue is squarely covered in favour of the assessee by the following judicial precedents:- i. HC against AAR ruling reported in 386 ITR 390 [Pg 811-823] ii. HC for AY 2010-11 in ITA No. 762/2017 [Pg 805-807] iii. HC for AY 2011-12 in ITA No. 380/2017 [Pg 808-810] iv. Tribunal for AY 2015-16 in ITA No. 6687/Del/2019 [Pg 133-174 of CL PB] 32. The learned authorised representative took us through all the judgments stated above submitted in the case law paper book at various pages to s…

Steria India Ltd., Noida vs. Addl.CIT, Speciaql Range-8, New Delhi

In the result ITA number 5745/del/2018 for assessment year 2014 – 15

ITA 3992/DEL/2017[2013-14]Status: DisposedITAT Delhi28 Sept 2020AY 2013-14

Bench: Shri Kuldip Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Sh. Anupam Kant Garg, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…d on account of management services fee on which no tax is been deducted, the learned authorised representative submitted that this issue is squarely covered in favour of the assessee by the following judicial precedents:- i. HC against AAR ruling reported in 386 ITR 390 [Pg 811-823] ii. HC for AY 2010-11 in ITA No. 762/2017 [Pg 805-807] iii. HC for AY 2011-12 in ITA No. 380/2017 [Pg 808-810] iv. Tribunal for AY 2015-16 in ITA No. 6687/Del/2019 [Pg 133-174 of CL PB] 32. The learned authorised representative took us through all the judgments stated above submitted in the case law paper book at various pages to s…

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)

…cedents. Sr.No. Particulars Citations 1 ITO v. M/s. ITA No.284 of 2015 M.S.K.Travels & (Kol Trib) Tours Ltd. 2 DCIT v. Fort (2017) 56 ITR (T) India Ltd. 433 (Chen Trib) 3 Apollo Tyres Ltd (2018) 92 v. CIT taxmann.com 166 (Kar HC) 4 Steria (india) ltd. (2016) 386 ITR 390 v. CIT (Del HC) 5 Shell Global (2016) 157 ITD solutions 24(Ahd Trib) International BV. ITO 6 DCIT v. Sun (2018) 96 Pharmaceuticals taxmann.com 105 Laboratories ltd. (Ahd Trib.) 7 Torrent ITA No.451 & 624 of Pharmaceuticals 2012 (Ahd Trib) Ltd. V. ITO DCIT v. Gupta (2014) 30 ITR (T) Overseas 738 (Agra Trib). Beneficial provisions of a DTAA can be…

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)

…cedents. Sr.No. Particulars Citations 1 ITO v. M/s. ITA No.284 of 2015 M.S.K.Travels & (Kol Trib) Tours Ltd. 2 DCIT v. Fort (2017) 56 ITR (T) India Ltd. 433 (Chen Trib) 3 Apollo Tyres Ltd (2018) 92 v. CIT taxmann.com 166 (Kar HC) 4 Steria (india) ltd. (2016) 386 ITR 390 v. CIT (Del HC) 5 Shell Global (2016) 157 ITD solutions 24(Ahd Trib) International BV. ITO 6 DCIT v. Sun (2018) 96 Pharmaceuticals taxmann.com 105 Laboratories ltd. (Ahd Trib.) 7 Torrent ITA No.451 & 624 of Pharmaceuticals 2012 (Ahd Trib) Ltd. V. ITO DCIT v. Gupta (2014) 30 ITR (T) Overseas 738 (Agra Trib). Beneficial provisions of a DTAA can be…

H.J. Heinz Company, Usa, Mumbai vs. ACIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 1991/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Aug 2019AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…vt. N. V. (2018) 99 taxmann.com 23 vi) Exxon Mobil Company India (P) Ltd. (2018) 92 taxmann.com 5 vii) Bombardier Transportation India (P) Ltd. 162 ITD 586 viii) Timken Company (2017) 88 taxmann.com 21 ix) Outotec Oyj (2017) 162 ITD 541 x) Steria (India) Ltd. 386 ITR 390 xi) Cummins Ltd. 381 ITR 44 xii) Sandvik AB (2015) 61 taxmann.com 31 xiii) Measurement Technology Ltd. 376 ITR 340 – AAR xiv) Sandvik Australia Pty. Ltd. (2013) 31 taxmann.com 256 xv) Endemol India Private Limited 361 ITR 340 xvi) Invensys Systems Inc (2009) 183 Taxman 81 – AAR xvii) KPMG Ltd. (2013) 142 ITD 323 xviii) Renaissance Services BV (20…

H.J. Heinz Company, Usa, Mumbai vs. ADIT, New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 6252/DEL/2012[2009-10]Status: DisposedITAT Delhi23 Aug 2019AY 2009-10

Bench: Shri R. K. Panda & Ms Suchitra Kambleh. J. Heinz Company, Usa Vs Adit 7Th Floor, D-Shivsagar Estate, Circle-1(2) Dr. Annie Besant Road, Worli International Taxation Mumabi New Delhi Aacch2144P (Respondent) (Appellant) H. J. Heinz Company, Usa Vs Acit 7Th Floor, D-Shivsagar Estate, Circle-2(1)(1), Dr. Annie Besant Road, Worli International Taxation, Mumabi Room No. 410, 4Th Floor, E- Aacch2144P Z Block, Pratyaksh Kar (Appellant) Bhawan New Delhi (Respondent)

Section 143(3)Section 144C(13)Section 234BSection 271Section 271(1)(c)Section 9(1)(vi)Section 9(1)(vii)

…vt. N. V. (2018) 99 taxmann.com 23 vi) Exxon Mobil Company India (P) Ltd. (2018) 92 taxmann.com 5 vii) Bombardier Transportation India (P) Ltd. 162 ITD 586 viii) Timken Company (2017) 88 taxmann.com 21 ix) Outotec Oyj (2017) 162 ITD 541 x) Steria (India) Ltd. 386 ITR 390 xi) Cummins Ltd. 381 ITR 44 xii) Sandvik AB (2015) 61 taxmann.com 31 xiii) Measurement Technology Ltd. 376 ITR 340 – AAR xiv) Sandvik Australia Pty. Ltd. (2013) 31 taxmann.com 256 xv) Endemol India Private Limited 361 ITR 340 xvi) Invensys Systems Inc (2009) 183 Taxman 81 – AAR xvii) KPMG Ltd. (2013) 142 ITD 323 xviii) Renaissance Services BV (20…

DCIT (It) 2(2)(2), Mumbai vs. Hava Holding B.V., Navi Mumbai

In the result, appeal is dismissed

ITA 3816/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Dhanesh Bafna and Ms. Hirali DesaiFor Respondent: Shri Nishant Somaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3816/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax (I.T) ……………. Appellant Circle–2(2)(2), Mumbai v/s Hyva Holding B.V. Plot no.EL–215, Kalyan Mahape Road ……………. Respondent MIDC, Navi Mumbai 400 701 PAN – AAACT2786P Revenue by : Shri Nishant Somaiya Assessee by : Shri Dhanesh Bafna and Ms. Hirali Desai Date of Hearing – 31.01.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the Revenue c…

Sh. Rajesh Kumar Saroj, Delhi vs. JCIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 231/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Mar 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K.Narasimha Charyassessment Year: 2011-12 Rajesh Kumar Saroj, Vs Jt. Commissioner Of Income-Tax Cottage No.1, Oberoi Range-20, New Delhi. Apartments,2, Sham Nath Marg, Delhi. Pan: Acops5597C Respondent Appellant Assessee By: Ms. Lalita Krishna Murthi, Ca Department By: Shri N.K. Bansal, Sr. Dr Date Of Hearing: 28.02.2019 Date Of Pronouncement: 27.03.2019 Order Per Narasimha K. Chary, Jm Aggrieved By The Order Dated 12.11.2015 In Appeal Nos. 107/269/13-14 Passed By The Learned Commissioner Of Income- Tax(Appeals)-32, New Delhi {“Cit(A)”} For Assessment Years 2011- 12, Assessee Preferred This Appeal.

For Appellant: Ms. Lalita Krishna Murthi, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 195Section 3Section 40Section 9Section 90(2)

…o-UK Treaty has to be read in the context of Indo-Spain DTAA. In so far as the reliance by the authorities on the decisions of AAR in the case of Steria (India) Ltd. (supra) is concerned, it is brought to our notice that in Steria (India) Ltd., vs. CIT (2016) 386 ITR 390 the Hon’ble Delhi High Court did not agree with the same. In this case, a similar protocol is there vide clause 7 in Indo-France DTAA pursuant to which the restricted meaning of ‘fee for technical services’ appearing in the Indo- UK DTAA was sought to be read as forming part of Indo-France DTAA as well. The Hon’ble Delhi High Court after consider…

ITO, WD-7(1), Kolkata vs. M/S M.S.K. Travels and Tours Ltd., Kolkata

Appeal is dismissed

ITA 284/KOL/2015[2008-2009]Status: DisposedITAT Kolkata22 Jun 2018AY 2008-2009

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

For Appellant: Shri N.B.Som, Addl. CIT, Sr.DRFor Respondent: Shri Bikash Chanda, AR
Section 143(3)Section 195Section 40Section 5(2)Section 9Section 9(1)(i)Section 9(2)Section 90(1)

…ITA No.284/Kol/2015 M/s M.S.K.Travels & Tours Ltd. A.Y.2008-09 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Shri M.Balaganesh, AM ] ITA.No.284/Kol//2015 Assessment year : 2008-09 I.T.O., Ward-7(1) Vs M/s M.S.K.Travels & Tours Ltd. Kolkata Kolkata (PAN: AAECM 6777 F) (Appellant) (Respondent) For the Appellant: Shri N.B.Som, Addl. CIT, Sr.DR For the Respondent: Shri Bikash Chanda, AR Date of Hearing : 18.06.2018. Date of Pronouncement : ORDER PER S.S.GODARA, JM This Revenue’s appeal for A.Y.2008-09 challenges correctness of the CIT(A)-3, Kolkata’s order date…

Credit Agricole Corporate and Investment Bank (Formerly Calyon Bank, Erstwhile Credit Agricole Indosuez, Mumbai vs. Addl CIT (It) RG 1, Mumbai

The appeal of the AO is dismissed

ITA 6706/MUM/2012[2005-06]Status: DisposedITAT Mumbai05 Jan 2018AY 2005-06
For Appellant: S/Shri Percy J. Pardiwala/Madhur AgarwalFor Respondent: Shri Jayant Kumar- DR
Section 143Section 254(1)

…rative nor managerial.Referring to Article 13 and clause 7of the Protocol to the DTAA,he stated that amount in question could not be taxed in India,even if same were managerial.He relied upon the cases of Sumito Moto, (72 taxmann.com1) and Steria (India) Ltd.(386 ITR 390)and stated that make available provisions were not there in the DTAA. 9.3.We have heard the rival submissions.We find that the assessee had made payment to the HO towards allocation of expenses incurred by the HO.Therefore,in our opinion such an expenditure cannot be treated as FTS nor can it be treated rendering of services to the assessee by th…

Apollo Tyres Ltd vs. Commissioner of Income Tax

WP/31738/2016HC Karnataka28 Nov 2017

Bench: The Hon'Ble Dr.Justice Vineet Kothari

…ring on behalf of the petitioner submitted that the aforesaid decision of AAR in the case of Steria (India) Ltd., itself has since been set aside by the Division Bench of Delhi High Court in the case of Steria (India) Ltd. on 28.7.2016, reported in [2016] 386 ITR 390 (Delhi). The relevant extract of the said judgment is also quoted below for ready reference:- “16. The Authority for Advance Rulings appears to have failed to notice that wording of clause 7 of the Protocol makes it self- operational. It is not in dispute that the India- France Double Taxation Avoidance Agreement was itself notified by th…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…ning etc supplied by us] 35. Hon’ble Delhi High Court, however, did not approve this approach adopted by the Authority for Advance Ruling. When the aforesaid ruling came up for challenge before Their Lordships, in the case of Steria (India) Ltd Vs CIT [(2016) 386 ITR 390 (Del)], Hon’ble High Court specifically approved the stand taken by the ITC decision (supra) on this point, and for that reason negated the stand of the Assessing Officer, by holding as follows: 18. The Court is, therefore, unable to agree with the conclusion of the AAR that the Clause 7 of the Protocol, which forms part of the DTAA between India…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…ning etc supplied by us] 35. Hon’ble Delhi High Court, however, did not approve this approach adopted by the Authority for Advance Ruling. When the aforesaid ruling came up for challenge before Their Lordships, in the case of Steria (India) Ltd Vs CIT [(2016) 386 ITR 390 (Del)], Hon’ble High Court specifically approved the stand taken by the ITC decision (supra) on this point, and for that reason negated the stand of the Assessing Officer, by holding as follows: 18. The Court is, therefore, unable to agree with the conclusion of the AAR that the Clause 7 of the Protocol, which forms part of the DTAA between India…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…ning etc supplied by us] 35. Hon’ble Delhi High Court, however, did not approve this approach adopted by the Authority for Advance Ruling. When the aforesaid ruling came up for challenge before Their Lordships, in the case of Steria (India) Ltd Vs CIT [(2016) 386 ITR 390 (Del)], Hon’ble High Court specifically approved the stand taken by the ITC decision (supra) on this point, and for that reason negated the stand of the Assessing Officer, by holding as follows: 18. The Court is, therefore, unable to agree with the conclusion of the AAR that the Clause 7 of the Protocol, which forms part of the DTAA between India…