Telefunken v. CIT

233 ITR 129High Court1998#11325 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

Judgments citing Telefunken v. CIT

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1345/BANG/2019[2017-18]Status: DisposedITAT Bangalore31 May 2022AY 2017-18

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…and explanatory appended to the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom.  Decision of Hon’ble Karnataka High Court in A.E.G Telefunken v. CIT reported in 233 ITR 129, wherein Hon’ble Court compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees for technical services.  Decision of Hon’ble Mumbai Bench in case of Raymond Ltd vs. DCIT, reported in 86 ITD 791 relied on the Memorandum of Understanding, examples and explana…

M/S. Madura Coats Private Limited, Bangalore vs. Deputy Commissioner of Income Tax., (International Transaction), Circle- 1(2), Bangalore

In the result, appeals filed by assessee for A

ITA 1344/BANG/2019[2016-17]Status: DisposedITAT Bangalore31 May 2022AY 2016-17

Bench: Smt. Beena Pillai & Ms. Padmavathy Sit(It)A Nos. 1344 & 1345/Bang/2019 Assessment Years : 2016-17 & 2017-18 M/S. Madura Coats Pvt. The Deputy Ltd., Commissioner Of 7Th Floor, Jupiter Income Tax Prestige Technology (International Park, Vs. Taxation), Outer Ring Road, Circle – 1(2), Bangalore – 560 103. Bangalore. Pan: Aabcm8297K Appellant Respondent Assessee By : Shri Ajay Rotti, Ca : Shri Shehnawaz Ul Rahaman, Revenue By Addl. Cit (Dr) Date Of Hearing : 13-04-2022 Date Of Pronouncement : 31-05-2022 Order Per Beena Pillaipresent Appeals Are Filed By Assessee Against Order Dated 30.03.2019 Passed By Ld.Cit(A)-12, Bangalore For A.Ys. 2016-17 & 2017-18. It Is Submitted That The Issues Alleged By Assessee In Both These Years Are Identical & On Similar Facts. 2. Brief Facts Of The Case Are As Under: 2.1 Madura Coats Pvt Ltd (Mcpl) Is An Indian Company Carrying On The Business As Manufacturer & Merchant Of Sewing Threads & Other Goods, Possesses The Requisite Expertise & Experience By Virtue Of Having Several Qualified Personnel In Its Employment. During The Course Of Verification Conducted Us

For Appellant: Shri Ajay Rotti, CA
Section 195Section 201(1)

…and explanatory appended to the DTAA between India and United States of America in order to arrive at a better understanding of the treaty law between India and United Kingdom.  Decision of Hon’ble Karnataka High Court in A.E.G Telefunken v. CIT reported in 233 ITR 129, wherein Hon’ble Court compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees for technical services.  Decision of Hon’ble Mumbai Bench in case of Raymond Ltd vs. DCIT, reported in 86 ITD 791 relied on the Memorandum of Understanding, examples and explana…

J and P Coats Limited, Bangaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1367/BANG/2019[2015-16]Status: DisposedITAT Bangalore29 Nov 2021AY 2015-16

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(2), Bangalore

In the result, the appeals are allowed

ITA 1366/BANG/2019[2014-15]Status: DisposedITAT Bangalore29 Nov 2021AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

J and P Coats Limited, Bengaluru vs. Deputy Commissioner of Income Tax (International Taxation), Circle 1(1), Bangalore

In the result, the appeals are allowed

ITA 1365/BANG/2019[2013-14]Status: DisposedITAT Bangalore29 Nov 2021AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

J & P Coats Limited, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the appeals are allowed

ITA 2135/BANG/2016[2012-13]Status: DisposedITAT Bangalore29 Nov 2021AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

J & P Coats Limited, Bangalore vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 382/BANG/2015[2010-11]Status: DisposedITAT Bangalore29 Nov 2021AY 2010-11

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

J & P Coats Limited, U.K vs. DCIT, Bangalore

In the result, the appeals are allowed

ITA 1493/BANG/2015[2011-12]Status: DisposedITAT Bangalore29 Nov 2021AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Chandra Poojari

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri K. V. Arvind, Standing Counsel for Department
Section 143(3)Section 144C(13)

…m of Understanding, examples and explanatior appended to the DTAA between India and United States of America in order tc arrive at a better understanding of the treaty law between India and Unite( Kingdom. The Karnataka High Court in A.E.G Telefunken v. CIT -233 ITR 129 (Kar) compared the DTAA entered with German Democratic Republic with the DTAA entered with Finland for achieving a better understanding of the term fees foi technical services. The Mumbai Tribunal Bench in Raymond Ltd v DCIT — 86 ITD 791 (T Born) reliec upon the Memorandum of Understanding, examples and explanation appended tc the DTAA between I…

ACIT, Cir-5(2), Kolkata vs. M/S. Bativala & Karani Securities (India) (P) Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1812/KOL/2017[2010-11]Status: DisposedITAT Kolkata05 Dec 2018AY 2010-11

Bench: Hon’Ble Shri S.S.Godara, Jm & Hon’Ble Shri M.Balaganesh, Am] I.T.A No. 1812/Kol/2017 Assessment Year : 2010-11 Acit, Circle-5(2), Kolkata -Vs- M/S Batlivala & Karnani Securities (I)(P) Ltd. [Pan: Aabcb 4650 R] (Appellant) (Respondent)

For Appellant: Shri Robin Chowdhury, Addl. CITFor Respondent: Shri Arvind Agarwal, Advocate
Section 143(3)Section 40

…tled that a DTAA with one country can be compared with the DTAA with another country in case of ambiguity and in order to understand the true scope and meaning of the concerned DTAA. The Hon'ble Karnataka High Court in the case of AEG Telefunken v. CIT [1998] 233 ITR 129/101 Taxman 109 (Kar.) compared the DTAA with German Democratic Republic with the DTAA with Finland towards this end. 12.2.2 The Mumbai Bench of the Tribunal in the case of Raymond Ltd. v. Dy. CIT [2003] 86 ITD 791 had to deal with a case of payment of commission by an Indian company to a non-resident in connection with Public Issue of Global Depo…

Telefunken v. CIT (233 ITR 129) — Cited in 9 Judgments | BharatTax