Trib.). 13. DCIT v. Forum Homes (P.) Ltd.

192 ITD 184Income Tax Appellate Tribunal2022#12639 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144CSection 147Section 148Section 153(3)BSection 44DASection 144C(1)Section 144C(10)

Issues it is cited on

make available conditionsection 44dasection 44dsection 144c(10)make available clausefees for included serviceseligible assesseebusiness connectionpermanent establishmentsection 17section 144c(13)fees for technical services

Judgments citing Trib.). 13. DCIT v. Forum Homes (P.) Ltd.

BECHTEL POWER CORPORATION,UNITED STATES vs. ACIT CIRCLE-INTERNATIONA TAXATION 1(1)(2), NEW DELHI

In the result, all the four appeals are allowed on this

ITA 796/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…Design Group Inc. vs. DCIT, appeal bearing ITA No. 7683/De1/2017, decision dated 18.07.2023 (Del. — Trib.). 12. DCIT vs. Aedas Pte. Ltd., appeal bearing ITA No. 716/Del/2020, decision dated 10.07.2023 (Del. — Trib.). 13. DCIT vs. Forum Homes (P.) Ltd., [2022] 192 ITD 184 (Mum.) — Trib.). 14. Bramhacorp Hotels & Resorts Ltd. vs. DDIT, [2015] 70 SOT 25 (Pun. — Trib.). 15. Buro Happold Ltd. vs. DCIT, [2019] 103 taxmann.com 344 (Mumbai — Trib.). 16. Gera Developments Pvt. Ltd. vs. DCIT, appeal bearing ITA No. 62/Pune/2015, decision dated 20.07.2016 (Pune — Trib.). 8 ITA Nos. 8904 & 8905/Del/2019; 795 & 796/Del/2021…

BECHTEL LIMITED,UNITED KINGDOM vs. ACIT CIRCLE- INTERNATIONAL TAXATION 1(1)(2), NEW DELHI

In the result, all the four appeals are allowed on this

ITA 795/DEL/2021[2017-18]Status: DisposedITAT Delhi31 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…Design Group Inc. vs. DCIT, appeal bearing ITA No. 7683/De1/2017, decision dated 18.07.2023 (Del. — Trib.). 12. DCIT vs. Aedas Pte. Ltd., appeal bearing ITA No. 716/Del/2020, decision dated 10.07.2023 (Del. — Trib.). 13. DCIT vs. Forum Homes (P.) Ltd., [2022] 192 ITD 184 (Mum.) — Trib.). 14. Bramhacorp Hotels & Resorts Ltd. vs. DDIT, [2015] 70 SOT 25 (Pun. — Trib.). 15. Buro Happold Ltd. vs. DCIT, [2019] 103 taxmann.com 344 (Mumbai — Trib.). 16. Gera Developments Pvt. Ltd. vs. DCIT, appeal bearing ITA No. 62/Pune/2015, decision dated 20.07.2016 (Pune — Trib.). 8 ITA Nos. 8904 & 8905/Del/2019; 795 & 796/Del/2021…

BECHTEL POWER CORPORATION,UNITED STATES vs. ACIT CIRCLE-INTERNATIONA TAXATION 1(1)(2), NEW DELHI

In the result, all the four appeals are allowed on this

ITA 8905/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…Design Group Inc. vs. DCIT, appeal bearing ITA No. 7683/De1/2017, decision dated 18.07.2023 (Del. — Trib.). 12. DCIT vs. Aedas Pte. Ltd., appeal bearing ITA No. 716/Del/2020, decision dated 10.07.2023 (Del. — Trib.). 13. DCIT vs. Forum Homes (P.) Ltd., [2022] 192 ITD 184 (Mum.) — Trib.). 14. Bramhacorp Hotels & Resorts Ltd. vs. DDIT, [2015] 70 SOT 25 (Pun. — Trib.). 15. Buro Happold Ltd. vs. DCIT, [2019] 103 taxmann.com 344 (Mumbai — Trib.). 16. Gera Developments Pvt. Ltd. vs. DCIT, appeal bearing ITA No. 62/Pune/2015, decision dated 20.07.2016 (Pune — Trib.). 8 ITA Nos. 8904 & 8905/Del/2019; 795 & 796/Del/2021…

BECHTEL LIMITED,UNITED KINGDOM vs. ACIT CIRCLE- INTERNATIONAL TAXATION 1(1)(2), NEW DELHI

In the result, all the four appeals are allowed on this

ITA 8904/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR &

…Design Group Inc. vs. DCIT, appeal bearing ITA No. 7683/De1/2017, decision dated 18.07.2023 (Del. — Trib.). 12. DCIT vs. Aedas Pte. Ltd., appeal bearing ITA No. 716/Del/2020, decision dated 10.07.2023 (Del. — Trib.). 13. DCIT vs. Forum Homes (P.) Ltd., [2022] 192 ITD 184 (Mum.) — Trib.). 14. Bramhacorp Hotels & Resorts Ltd. vs. DDIT, [2015] 70 SOT 25 (Pun. — Trib.). 15. Buro Happold Ltd. vs. DCIT, [2019] 103 taxmann.com 344 (Mumbai — Trib.). 16. Gera Developments Pvt. Ltd. vs. DCIT, appeal bearing ITA No. 62/Pune/2015, decision dated 20.07.2016 (Pune — Trib.). 8 ITA Nos. 8904 & 8905/Del/2019; 795 & 796/Del/2021…

GENSLER SINGAPORE PRVIVATE LIMITED,SINGAPORE vs. JCIT, CIRCLE-1(3)(1) INTERNATIONAL TAX, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 7694/DEL/2019[2016-17]Status: DisposedITAT Delhi25 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vii)

…re uses the technology used to create the design. Therefore, the said transaction also cannot attract Article 12(4)(c) of the Treaty. Strong reliance was placed on the decision of the Mumbai Bench Tribunal in the case of DCIT Vs. Forum Homes (P.) Ltd. [(2022) 192 ITD 184 (Mumbai-Trib.)]. Reliance was also placed on the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. De Beers India Mineral Private Limited [(2012) 346 ITR 467 (Kar). 8. On the other hand, the ld. DR referring to page Nos. 99 to 101 of the work order dated 30.06.2015 containing various clauses submits that as per the work order th…

MICHAEL GRAVES DESIGN GROUP INC.,USA vs. DCIT, CIRCLE- 2(2)(1), INTL. TAXATION, NEW DELHI

In the result, the appeals of the assessee for both the AYs i

ITA 6007/DEL/2018[2015-16]Status: DisposedITAT Delhi18 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…ved for doing the work was not taxable in India in the absence of there being a Permanent Establishment (“PE”) of the assessee in India. The Ld. AR relied on the decisions of the Mumbai Bench of the Tribunal in the case of DCIT vs. Forum Homes (P) Ltd. (2022) 192 ITD 184 (Mum. Trib.) and Pune Bench of the Tribunal in the case of Gera Developments P. Ltd. vs. DCIT (2016) 160 ITD 439 wherein the Tribunal on the similar fact pattern has held that the payment received in lieu of architectural design services does not qualify as FTS. 8.1. Without prejudice to the above, the Ld. AR submitted that the income from FTS s…

MICHAEL GRAVES DESIGN GROUP INC.,USA vs. DCIT, CIRCLE- 2(2)(1), INTL. TAXATION, NEW DELHI

In the result, the appeals of the assessee for both the AYs i

ITA 7683/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Jul 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2014-15 & Asstt. Year: 2015-16

For Appellant: Shri Niraj Seth, Advocate &For Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 143(3)

…ved for doing the work was not taxable in India in the absence of there being a Permanent Establishment (“PE”) of the assessee in India. The Ld. AR relied on the decisions of the Mumbai Bench of the Tribunal in the case of DCIT vs. Forum Homes (P) Ltd. (2022) 192 ITD 184 (Mum. Trib.) and Pune Bench of the Tribunal in the case of Gera Developments P. Ltd. vs. DCIT (2016) 160 ITD 439 wherein the Tribunal on the similar fact pattern has held that the payment received in lieu of architectural design services does not qualify as FTS. 8.1. Without prejudice to the above, the Ld. AR submitted that the income from FTS s…

DCIT CIRCLE-1(1)(1), INTERNATIONAL TAXATION, NEW DELHI vs. AEDAS PTE. LTD., SINGAPORE

In the result, appeal of the Revenue is dismissed

ITA 716/DEL/2020[2015-16]Status: DisposedITAT Delhi10 Jul 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2015-16 Dcit, Circle-1(1)(1), Vs. Aedas Pte. Ltd. International Taxation, 11-01, Keppel Towers, New Delhi. 10 Hoe Chiang Road, Singapore, Sg 089315, Foreign Singapore. Pan Aaica4878K (Appellant) (Respondent)

For Appellant: Shri Deepak Chopra, Advocate &For Respondent: Shri Vizay Vasanta, CIT- DR
Section 143(2)Section 144C(3)Section 9(1)(vii)

…d. CIT(A) and submitted that the Ld. CIT(A) has independently and exhaustively examined the issue after calling for additional details/documents. He relied on the decision of the Mumbai Bench of the Tribunal in the case of DCIT vs. Forum Homes (P) Ltd. (2022) 192 ITD 184 (Mum. Trib.) wherein the Tribunal on the similar fact pattern has held that the payment received in lieu of architectural design services does not qualify as FTS. Further, relying on the decision of the Pune Bench of the Tribunal in the case of Gera Developments P. Ltd. vs. DCIT (2016) 160 ITD 439 and decision of the Calcutta High Court in CIT vs…