US Technology Resources (P) Ltd. v. CIT

97 Taxmann.com 642High Court2018#3543 most cited

What is US Technology Resources (P) Ltd. v. CIT authority for?

Payments for advice on management, financial, or legal services, offered on a factual basis without transferring technical know-how, are not taxable in India as fees for technical services.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Also referred to as

US Technology Resources (P) Ltd v CIT · fees for technical services · section 9(1)(vii) · section 195 · management services · financial services · legal services · not taxable in India · technical know-how · advice

Sections most often in play

Section 1961Section 9(1)(vii)Section 195Section 9(1)(vi)Section 13(4)Section 201Section 9(1)(i)Section 9(1)(vii) of the Act

Issues it is cited on

section 9(1)(v)fees for included servicesmake available conditionsection 195(1)section 9(1)(vii)section 9(1)(i)fees for technical servicesmake available clausetax residency certificateenduring benefitcomputer softwaresection 9(1)

Judgments citing US Technology Resources (P) Ltd. v. CIT

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 724/COCH/2023[2009-10]Status: DisposedITAT Cochin23 Sept 2025AY 2009-10

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., The Deputy Room No. 35, 4th Floor, Commissioner of GCDA Commercial Income Tax, Complex, Corporate Circle Marine Drive, 1(1), Cochin, Vs. Cochin Kerala – 682 031. PAN: AAACC9658B APPELLANT RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 723/COCH/2023[2008-09]Status: DisposedITAT Cochin23 Sept 2025AY 2008-09

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., The Deputy Room No. 35, 4th Floor, Commissioner of GCDA Commercial Income Tax, Complex, Corporate Circle Marine Drive, 1(1), Cochin, Vs. Cochin Kerala – 682 031. PAN: AAACC9658B APPELLANT RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 722/COCH/2023[2007-08]Status: DisposedITAT Cochin23 Sept 2025AY 2007-08

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, САFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., Room No. 35, 4th Floor, GCDA Commercial Complex, Marine Drive, Cochin, Kerala - 682 031. PAN: AAACC9658B APPELLANT Assessee by : Shri Gopi K, СА Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN K., JUDICIAL MEMBER These are the appeals filed by the assessee challenging the separate o…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

ITA 721/COCH/2023[2006-07]Status: DisposedITAT Cochin23 Sept 2025AY 2006-07

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., The Deputy Room No. 35, 4th Floor, Commissioner of GCDA Commercial Income Tax, Complex, Corporate Circle Marine Drive, 1(1), Cochin, Vs. Cochin Kerala – 682 031. PAN: AAACC9658B APPELLANT RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN…

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

ITA 720/COCH/2023[2005-06]Status: DisposedITAT Cochin23 Sept 2025AY 2005-06

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

For Appellant: Shri Gopi K, CAFor Respondent: Shri Omanakuttan, Snr. AR
Section 195Section 201Section 9(1)(i)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH : COCHIN BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos. 720 to 724/Coch/2023 Assessment Years : 2005-06 to 2009-10 M/s. Cochin International Airport Ltd., Room No. 35, 4th Floor, GCDA Commercial Complex, Marine Drive, Cochin, Kerala - 682 031. PAN: AAACC9658B APPELLANT The Deputy Commissioner of Income Tax, Corporate Circle 1(1), Cochin Vs. RESPONDENT Assessee by : Shri Gopi K, CA Revenue by : Shri Omanakuttan, Snr. AR Date of Hearing : 02-07-2025 Date of Pronouncement : 23-09-2025 ORDER PER SOUNDARARAJAN K., JU…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5728/MUM/2024[2021 22]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5727/MUM/2024[2018 19]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5726/MUM/2024[2020 21]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

ASSISTANT COMMISSIONER OF INCOME TAX (I.T) -3(2)(2), MUMBAI, MUMBAI vs. M/S. MOTT MACDONALD LIMITED, MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 5725/MUM/2024[2019 20]Status: DisposedITAT Mumbai31 Jan 2025

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION)-3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED , MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3048/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 Jan 2025AY 2017-18

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT (INTERNATIONAL TAXATION) 3(2)(2), MUMBAI vs. M/S. MOTT MACDONALD LIMITED., MUMBAI

In the result all appeals filed by the revenue stands dismissed

ITA 3047/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jan 2025AY 2016-17

Bench: Smt. Beena Pillai () & Ms. Padmavathy S ()

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND MS. PADMAVATHY S (ACCOUNTANT MEMBER) I.T.A. No.3047/Mum/2022 Assessment Year: 2016-17 I.T.A. No.3048/Mum/2022 Assessment Year: 2017-18 Deputy Commissioner of Vs. M/s. Mott Income Tax (IT)-3(2)(2) Macdonald Limited Room No. 1632, 16th 8-10, Mott Macdonal Floor, Air India Building, House, Sydenham Nariman Point, Road Croydon, Mumbai - 400021 Foreign, United Kingdom PAN:AAGCM0989F (Appellant) (Respondent) I.T.A. No.5727/Mum/2024 Assessment Year: 2018-19 I.T.A. No.5725/Mum/2024 Assessment Year: 2019-20 I.T.A.…

DCIT(IT)-3(1)(1), MUMBAI, MUMBAI vs. JEFFERIES INTERNATIONAL LTD, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 2342/MUM/2024[2020-21]Status: DisposedITAT Mumbai31 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT(IT)-3(1)(1), MUMBAI, MUMBAI vs. JEFFERIES INTERNATIONAL LTD, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 2341/MUM/2024[2021-22]Status: DisposedITAT Mumbai31 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-3(1)(2), MUMBAI, MUMBAI vs. JEFFERIES INTERNATIONAL LTD, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 1775/MUM/2024[2019-20]Status: DisposedITAT Mumbai31 Dec 2024AY 2019-20

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DEPUTY COMMISSIONER OF INCOME TAX(IT)-3(1)(2), MUMBAI, MUMBAI vs. JEFFERIES INTERNATIONAL LTD, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 1774/MUM/2024[2018-19]Status: DisposedITAT Mumbai31 Dec 2024AY 2018-19

Bench: Shri Saktijit Dey, Vp & Ms. Padmavathy S, Am

For Appellant: Shri Nishant Thakkar &For Respondent: Shri Krishna Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VP AND MS. PADMAVATHY S, AM ITA No.1775/Mum/2024 (Assessment Year: 2019-20) ITA No.2342/Mum/2024 (Assessment Year: 2020-21) Dy. CIT (IT)-3(1)(2) Jefferies International Ltd. Room No. 1628, 16th Floor, C/o. Ernest and Young LLP, 14th Floor, The Ruby 29, Air India Building, Nariman Point, Vs. Mumbai-400 028 Senapati Bapat Marg, Dadar (W), Mumbai-400 028 PAN/GIR No. AABCJ 7041 C (Revenue) : (Assessee) C.O. Nos. 100 & 101/Mum/2024 (Arising out of ITA Nos.1774 & 1775/Mum/2024) (Assessment Years: 2018-19 & 2019-20) C.O. Nos. 102 & 103/Mu…

DCIT (IT)-2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2444/MUM/2024[2020-21]Status: DisposedITAT Mumbai09 Sept 2024AY 2020-21

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2020-21 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2020-21 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per : Ratnesh Nan…

DCIT (IT) - 2(2)(1), MUMBAI, MUMBAI vs. ESAB HOLDINGS LIMITED, LONDON

In the result, the appeal of the revenue is dismissed

ITA 2443/MUM/2024[2021-22]Status: DisposedITAT Mumbai09 Sept 2024AY 2021-22

Bench: Smt Beena Pillai & Shri Ratnesh Nandan Sahayassessment Year: 2021-22 Dcit (It)- 2(2), Esab Holdings Limited 6Th Floor, Room No.1722, 17Th Floor, 322 High Holborn, Air India Building, Wc1V 7Pb, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom Pan: Aabce6787C (Appellant) (Respondent)

For Appellant: Shri Ajit Jain & Siddesh Chaugule, A.RFor Respondent: Shri Anil Sant (SR. D.R.)
Section 250Section 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “I”, MUMBAI BEFORE SMT BEENA PILLAI, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year: 2021-22 DCIT (IT)- 2(2), ESAB Holdings Limited 6th Floor, Room No.1722, 17th Floor, 322 High Holborn, Air India Building, WC1V 7PB, Nariman Point, Vs. London, Mumbai- 400021.` Foreign United Kingdom PAN: AABCE6787C (Appellant) (Respondent) Present for : Assessee by : Shri Ajit Jain & Siddesh Chaugule, A.R. Revenue by : Shri Anil Sant (SR. D.R.) Date of Hearing : 09 . 09 . 2024 Date of Pronouncement : 24 . 10 . 2024 O R D E R Per: Ratnesh Nand…

DCIT, MUMBAI vs. JEFFERIES LLC , MUMBAI

ITA 1026/MUM/2024[2018-19]Status: DisposedITAT Mumbai28 Jun 2024AY 2018-19
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

DCIT IT 3.1.1, MUMBAI, MUMBAI vs. JEFFERIES LLC , MUMBAI

ITA 1023/MUM/2024[2014]Status: DisposedITAT Mumbai28 Jun 2024
For Respondent: “i. Whether on facts and in circumstances of the case and in the law, the
Section 143(3)Section 144C(3)Section 147Section 153Section 250Section 9

…2 ITA Nos 1023 to 1026 /Mum/2024 Jafferies LLC Date of hearing : 27/06/2024 Date of pronouncement : 28/06/2024 ORDER PER BENCH: Instant appeals of the revenue and Cross Objections by the assessee are preferred against the common order of theLearned Commissioner of Income-tax (Appeal)-57, Mumbai [for brevity, ‘Ld.CIT(A)'] passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act'), for Asst Years2014-15 to 2018-19, date of order 29/12/2023. The impugned orders were emanated from the order of the Id. Assistant Commissioner of Income-tax, (International Taxation) Ward 3(1)(1), Mumbai(in short, 'the A.…

SWISS RE ASIA PTE LTD,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-CIRCLE -4(2)(2), MUMBAI

Accordingly, Ground No. 1, 2, 3 and 5 are allowed

ITA 1492/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 Jan 2024AY 2018-19

Bench: SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Percy PardiwalaFor Respondent: Shri Ashok Kumar Ambastha
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Swiss Re Asia Pte Ltd., C/O Ernst and Young LLP, 14th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar (West), Mumbai - 400028 [PAN: AAXCS8346P] …………… Appellant Deputy Commissioner of Income Tax Vs (International Taxation), Circle – 4(2)(2), Mumbai, 16th Floor, Room No. 1624, Air India Building, Nariman Point, Mumbai - 400021 ……………. Respondent Appearance For the Appellant/Assessee : Shri Percy Pardiwala Ms. Jasmin Amalsadvala For the Respondent/Department : Shri Ashok Kumar Ambastha…

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