Sunil v. Motiani v. ITO (International Taxation)

33 Taxmann.com 252Income Tax Appellate Tribunal2013#3035 most cited

What is Sunil v. Motiani v. ITO (International Taxation) authority for?

The applicability of a tax treaty can determine the levy of surcharge on income. When a tax treaty is decided in favour of the assessee, related grounds of appeal concerning surcharge may not require separate adjudication.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sunil V. Motiani v. ITO · tax treaty · surcharge · international taxation · appeal · ground of appeal · adjudication · income tax act · DTAA · section 90 · section 195

Also reported as

59 SOT 37

Sections most often in play

Section 143(3)Section 144C(13)Section 192Section 195Section 234BSection 270ASection 9(1)(vii)Section 90(1)

Issues it is cited on

section 209(1)section 14(a)section 209make available clausecopyrighted articlesection 9(1)(vi)section 9(1)(vii)computer softwarefees for technical servicesinterest under section 234atax treatydirections of the drp

Judgments citing Sunil v. Motiani v. ITO (International Taxation)

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…

Fcc Co. Ltd., Gurgaon vs. ACIT, (Int. Taxation) 1(3)(1), New Delhi

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

ITA 1789/DEL/2022[2017-18]Status: DisposedITAT Delhi26 Dec 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 FCC Co. Ltd., Vs. ACIT, (Intl. Taxation)-1(3)(1), Plot No. 5, Sector-3, New Delhi IMT Manesar, Gurgaon PAN :AABCF5381M (Appellant) (Respondent) Appellant by Sh. K.M. Gupta, Advocate Ms. Shruti Khimta, AR Respondent by Sh. Anand Kumar Kedia, CIT(DR) Date of hearing 18.10.2022 Date of pronouncement 26.12.2022 ORDER PER SAKTIJIT DEY, JM: The assessee has filed the present appeal challenging the final assessment order dated 27.06.2022 passed u…

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
Section 143(3)

…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

…ic Pte Ltd v Assistant Director of Income Tax (18 ITR(T) 358) (Kolkata Tribunal) (refer page no. 383 to 386 of Legal Paperbook) • R.A.K. Ceramics, UAE v DCIT(IT) (176ITD 294)(Hyderabad Tribunal) • Sunil V Motiani v Income Tax Officer (International Taxation) (59 SOT 37) (Mumbai Tribunal) 19. Learned Departmental Representative submitted, the issue may be resorted back to the Assessing Officer for re-examination. 20. Having considered rival submissions, we are of the view that the issue has become, more or less, academic, since, we have deleted the additions made by the Assessing Officer. However, the Assessing…

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…

Inmarsat Global Ltd., Mumbai vs. Dy CIT (It)-2(1)92), Mumbai

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

ITA 7485/MUM/2019[2016-17]Status: DisposedITAT Mumbai24 Mar 2021AY 2016-17

Bench: Shri Pavan Kumar Gadale & Shree Manoj Kumar Aggarwalinmarsat Global Ltd., Vs. Dy. Cit(It)-2(1)(2) Ernst & Young Llp, R.No.1612, 17Th Floor, 14Th Floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaci6098K Appellant .. Respondent

For Appellant: Ms. Aarati Sathe, ARFor Respondent: Shri Vijay Kumar
Section 143(2)Section 143(3)Section 234BSection 271Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHREE MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER Inmarsat Global Ltd., Vs. Dy. CIT(IT)-2(1)(2) Ernst & Young LLP, R.No.1612, 17th Floor, 14th floor, Ruby-29, Air India Bldg, Senapati Bapat Marg, Nariman Point, Dadar(W), Mumbai – Mumbai 400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACI6098K Appellant .. Respondent Appellant by : Ms. Aarati Sathe, AR Respondent by : Shri Vijay Kumar Subramaniayn, Sr.DR Date of Hearing 11.03.2021 Date of Pronouncement 24.03.2021 आदेश / O R D E R PER PAVAN KUMAR GADALE JM:…

Inmarsat Global Limited, Mumbai vs. DCIT (It) Circle 2(2)(1), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 7025/MUM/2018[2015-16]Status: DisposedITAT Mumbai23 Oct 2020AY 2015-16

Bench: Shri Pramod Kumar & Shri Ravish Soodinmarsat Global Limited Deputy Commissioner Of Income C/O Srbc & Associates Llp, Tax (International Taxation) 14Th Floor, The Ruby, Circle 2(2)(1), 17Th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 Pan – Aaaci6098K (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)Section 253Section 9(1)(vi)

…ITA No. 7025/Mum/2018 A.Y. 2015-16 1 Inmarsat Global Limited Vs. DCIT (I.T) Circle 2(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Pramod Kumar, Vice President and Shri Ravish Sood, Judicial Member Inmarsat Global Limited Deputy Commissioner of Income C/o SRBC & Associates LLP, Tax (International Taxation) 14th Floor, The Ruby, Circle 2(2)(1), 17th Floor, Vs. 20 Senapati Bapat Marg, Air India Building, Nariman Point, Dadar (W), Mumbai 400 028 Mumbai 400 021 PAN – AAACI6098K (Appellant) (Respondent) Appellant by: Shri P.J. Pardiwala & Ms. Aarati Sathe, A.Rs Respondent by: Shri Avan…

Jcdecaux S.A., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1552/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Mar 2020AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

Jcdecaux S.A., New Delhi vs. ACIT, New Delhi

In the result, both the appeals of the assessee are accordingly allowed partly for statistical purposes

ITA 1630/DEL/2015[2011-12]Status: DisposedITAT Delhi20 Mar 2020AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 143Section 144C(13)Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA No.1630/Del./2015 Assessment Year: 2011-12 And Assessment Year: 2012-13 M/s. JCDecaux S.A., Vs. ACIT/DCIT, C/o. JCDecaux Advertising Circle-2(1)(2), India Pvt. Ltd., International Taxation, 231, Okhla Industrial New Delhi Estate, Phase-III, New Delhi PAN :AACCJ8567A (Appellant) (Respondent) Appellant by Shri K.M. Gupta, Adv. Respondent by Shri Satpal Gulati, CIT(DR) Date of hearing 13.01.2020 Date of pronouncement 20.03.2020 ORDER PER O.P. KANT, AM: These two a…

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.…

Oc Nl Invest Cooperatief U.A, Hyderabad vs. Dy. Commissioner of Income Tax International Taxation, Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 87/HYD/2018[2013-14]Status: DisposedITAT Hyderabad03 Jul 2019AY 2013-14

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

Oc Nl Invest Cooperatief U.A, Hyderabad vs. Dy. Commissioner of Income Tax-2, Nternational Taxation, Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 86/HYD/2018[2011-12]Status: DisposedITAT Hyderabad03 Jul 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

Oc Nl Invest Cooperatief U.A, Hyderabad vs. Dy. Commissioner of Income Tax-2, International Taxation, Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 113/HYD/2018[2010-11]Status: DisposedITAT Hyderabad03 Jul 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

Oc Nl Invest Cooperatief U.A, Hyderabad vs. Dy. Commissioner of Income Tax -2, International Taxation, Hyderabad

In the result, all the appeals of the assessee are allowed

ITA 112/HYD/2018[2009-10]Status: DisposedITAT Hyderabad03 Jul 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Sri S.P. Chidambaram &For Respondent: Sri M.H. Naik, DR
Section 143(1)Section 154Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 86, 87, 112 & 113/Hyd/18 Assessment Years: 2009-10, 2010-11, 2011-12 and 2013-14 OC NL Invest Cooperatief Vs. DCIT, Income Tax-2, U.A, Hyderabad – International Taxation, Bangalore Highway, Hyderabad. Thimmapur – 509325, Kothur Mandal, Mahaboobnagar District, Telangana state, India. PAN: AABCO 2240 A Appellant Respondent Assessee by: Sri S.P. Chidambaram & Shankar Kapse Revenue by: Sri M.H. Naik, DR Date of hearing: 10/04/2019 Date of pronouncement…

Soregam Sa, Gurgaon vs. DDIT, New Delhi

Appeal of the assessee is allowed

ITA 123/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Nov 2018AY 2011-12

Bench: Shri R. K. Panda & Ms Suchitra Kamblesoregam Sa Vs Ddit C/O. Deloitte Haskins & Sells Llp, Circle-3(2) 7Th Floor, Building No. 10 Intl. Taxation, Block-E2, Civil Tower B, Dlf Cyber City Complex, Centre, Jln Marg Dlf City Phase-Ii New Delhi Gurgaon Aaocs3856K (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 144C(13)Section 144C(3)Section 234ASection 271(1)(c)

…AR also relied upon the following decisions: i. DIC Asia Pacific Pte. Ltd. vs. ADIT [2012] 52 SOT 447 (Kolkata) ii. DDIT vs. BOC Group Ltd. [2016] 156 ITD 402 (Kolkata) iii. Capgemini SA vs. DCIT [2016] 160 ITD 13 (Mumbai) iv. Sunil V, Motiani vs. ITO [2013] 59 SOT 37 (Mumbai) v. Parke Davis and Company LLC vs. ACIT [2014] 62 SOT 282 (Mumbai) In view of the above, the Ld. AR submitted that tax rate mentioned in Article 12 of the India-Belgium DTAA is a gross rate of tax inclusive of surcharge and therefore, since education cess is a form of additional surcharge, education cess or any other surcharge cannot be a…

Aktiebolaget Skf, Mumbai vs. DCIT (Intl. Tax) Range 1(1)(1), Mumbai

The appeal of the assessee is dismissed as having been rendered as infructuous in terms of our aforesaid observations

ITA 6052/MUM/2016[2012-13]Status: DisposedITAT Mumbai25 May 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm M/S Aktiebolaget Skf The Deputy Commissioner Of C/O Skf India Ltd, Income-Tax (International बिधम/ Mahatma Gandhi Memorial Taxation)-Range-1(1)(1), Scindia Vs. Building, Netaji Subhash Road, House, Ballard Estate, N.M. Road, Charni Road (W), Mumbai-400 038. Mumbai-400 002 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aacca5944J (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: Shri Milind Thakoer, A.RFor Respondent: Shri V. Vidyadhar. D.R
Section 143(2)Section 143(3)Section 154Section 234Section 234BSection 234C

…ated that the tax rate determined under a tax treaty cannot be further increased by surcharge and education cess. The appellant relies on the decisions of the Mumbai Tribunal in the case of Parke Davis and Company LLC (62 SOT 282) and Sunil V. Motiani v. ITO (59 SOT 37). 3. The learned CIT(A) erred in confirming levy of interest of Rs.23,64,400/- under section 234 B of the Act. The appellant denies liability to interest under section 234B of the Act. 4. The learned CIT(A) erred in confirming levy of interest of Rs.2,59,570/- under section 234C of the Act. The appellant denies liability to interest under section 2…

Capgemini Sa, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 888/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Jul 2016AY 2012-13

Bench: Shri G.S. Pannu & Shri Amarjit Singh: (A.Y : 2012-13) Capgemini Sa Vs. Dcit (International Taxation) C/O. Kalyaniwalla & Mistry -2(1)(1), Mumbai 3Rd Floor, Army & Navy Building, (Respondent) 148, M.G. Road, Fort, Mumbai - 1. Pan : Aadcc5353J (Appellant)

For Appellant: Shri M.M. Golvala &For Respondent: Shri Narendra Kumar (CIT-DR)
Section 144C(13)Section 144C(5)Section 234BSection 234CSection 9

…e enhanced by including surcharge and education cess. In this context, the learned representative pointed out that similar situation has been considered by the Mumbai Bench of the Tribunal in the case of Sunil V. Motiani vs. ITO (International Taxation)-4(1), 59 SOT 37 (Mum Trib) and the Kolkata Bench of the Tribunal in the case of DIC Asia Pacific Pte. Ltd. vs. DIT (IT), 52 SOT 447 (Kolkata Trib). At the time of hearing, the learned representative also furnished copy of the DTAA between India and France to point out that the treaty is similarly worded qua the impugned aspect, as were the India-UAE and India-Sing…

DDIT (It) 1(1), Kolkata vs. The Boc Group Limited, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 571/KOL/2013[2010-11]Status: DisposedITAT Kolkata13 Nov 2015AY 2010-11

Bench: : Shri M. Balaganesh

Section 143(1)Section 90Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Shri Mahavir Singh,Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 571/Kol/2013 A.Y : 2010-11 D.D.IT (IT)-1(1), Kolkata Vs. The BOC Group Limited PAN: AACCT 6494J (Appellant) (Respondent) For the Appellant/ Shri D.Naskar, JCIT, ld.DR For the Respondent/: Shri Pratyush Jhunjhunwala, Advocate (Lead by Shri J.P Khaitan) Date of Hearing: 18-11 -2015 Date of Pronouncement: 30 -11-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A)-VI, Kolkata in Appeal No. 23/CIT…