(v). Wockhardt Ltd. v. ACIT (10 Taxmann.com 208)

RENAISSANCE SERVICES BV,MUMBAI vs. DCIT (INTERNATIONAL TAX) 4(1) (1), MUMBAI

In the result, appeal filed by assessee is allowed

ITA 1526/MUM/2021[2016-17]Status: DisposedITAT Mumbai25 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalrenaissance Services Bv, C/O Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 Pan: Aaecr4995E ...... Appellant Vs. Dcit (International Taxation)-4(1)(1), 17Th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent

For Appellant: Sh. Paras Savla/Pratik PoddarFor Respondent: Sh. Soumendu Kumar Dash- Sr. DR

Section 143(2)Section 250Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Renaissance Services BV, C/o Marriott Hotels India Pvt. Ltd. 303A, 304, Fulcrum, B-Wing, Hiranandani Business Park, Sahar Road, Andheri (East), Mumbai-400099 PAN: AAECR4995E ...... Appellant Vs. DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-400021 ..... Respondent ITA No. 2360/Mum/2021 (A.Y. 2017-18) DCIT (International Taxation)-4(1)(1), 17th Floor, Room No. 1712, Air India Building, Nariman Point, Mumbai-40…

RUSSELL REYNOLDS ASSOCIATES INC.,USA vs. ACIT CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, both the appeals are allowed

ITA 1958/DEL/2020[2017-18]Status: DisposedITAT Delhi30 Aug 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

…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: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI

In the result, both the appeals are allowed

ITA 3050/DEL/2019[2015-16]Status: DisposedITAT Delhi30 Aug 2022AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2015-16

…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: 2015-16 M/s. Russell Reynolds Vs. DCIT (International Associates Inc., Taxation), C/o- Russell Reynolds Circle-3(1)(1), Associates P. Ltd., 14th Floor, New Delhi Sector-43, DLF Phase-V, One Horizon Centre, Golf Course Road, Gurgaon PAN :AALFR6258C (Appellant) (Respondent) And Assessment Year: 2017-18 M/s. Russell Reynolds Vs. ACIT, Associates Inc., Circle-3(1)(1), Intl. Taxation, 277, Park Avenue, 38th Floor, New Delhi Newyork-10172, USA PAN :AALFR6…

DCIT (IT) -4(1) (1), MUMBAI vs. RENAISSANCE SERVICES BV, MUMBAI

1758/Mum/2021 2013-14

ITA 1759/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

DCIT (IT) -4 (1) (1) , MUMBAI vs. RENAISSANCE SERVICES BV, MUMBAI

1758/Mum/2021 2013-14

ITA 1758/MUM/2021[2013-14]Status: DisposedITAT Mumbai27 Jun 2022AY 2013-14

Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

RENAISSANCE SERVICES BV,MUMBAI vs. ACIT (INTERNATIONAL TAX) 4(1) (1) , MUMBAI

1758/Mum/2021 2013-14

ITA 1453/MUM/2021[2015-16]Status: DisposedITAT Mumbai27 Jun 2022AY 2015-16

Section 143(3)Section 9(1)(vi)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.1758/Mum/2021 & 1759/Mum/2021 (Assessment Year :2013-14 & 2015-16) Asst. Commissioner of Vs. M/s. Renaissance Services BV Income-Tax (International C/o. Marriott Hotels India Pvt. Tax)-4(1)(1), Mumbai Ltd., 17th Floor, Air India Building 303A, 304, Fulcrum Nariman Point, B-Wing, Hiranandani Business Mumbai- 400 021 Park Sahar Road Andheri (E), Mumbai- 400 099 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) M/s. Renaissance Services BV Vs. Asst. Commissioner of C/o. M…

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals are allowed

ITA 1166/DEL/2019[2014-15]Status: DisposedITAT Delhi26 Apr 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

M/S RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals are allowed

ITA 1165/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2022AY 2013-14

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1166/Del/2019 (Assessment Year : 2014-15)

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1166/Del/2019 (Assessment Year : 2014-15) M/s. Russell Reynolds Vs. DCIT (International Taxation) Associates Inc. New Delhi C/o. Mr. S.K.Aggarwal, CA BSR & Co. LLP, Building No. 10, 8th Floor, Tower-B, DLF Cyber City, Phase-II, Gurgaon-1 PAN : AALFR6258C (APPELLANT) (RESPONDENT) Assessee by Shri S.K.Aggarwal, CA Revenue by Sh. Sanjay Kumar, Sr. DR Date of hearing: 06.04.2022 Date of Pronouncement: 26.04.2022 ORDER PER ANUBHAV SHARMA, JM: The…

EVEREST GLOBAL INC.,NEW DELHI vs. DDIT (INTERNATIONAL TAXATION), NEW DELHI

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

ITA 2355/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Mar 2022AY 2012-13

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…

EVEREST GLOBAL INC,NEW DELHI vs. DCIT, NEW DELHI

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

ITA 6137/DEL/2015[2011-12]Status: DisposedITAT Delhi30 Mar 2022AY 2011-12

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…

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…

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, appeal of the assessee for A

ITA 5677/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Feb 2022AY 2010-11

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER & M/s. Renaissance Services Vs. Deputy Director of Income Tax BV (International Taxation)-2(1) / C/o. BMR & Associates LLP Deputy Director of Income Tax BMR House (International Taxation)- 36B, Dr. R.K Shirodkar Marg 4(1)(1) Parel, Mumbai – 400 012 Room No.1712, 17th Floor, Air India Building Nariman Point Mumbai – 400 021 PAN/GIR No.AAECR4995E (Appellant) .. (Respondent) Assessee by Shri Paras Savla & Shri Pratik Poddar Revenue by Shri Milind S. Chavan Date of Hearing 13/0…

GENERAL MOTORS OVERSEAS CORPORATION,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 3(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 381/MUM/2018[2010-11]Status: DisposedITAT Mumbai06 Mar 2020AY 2010-11

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 2787/MUM/2014[2008-09]Status: DisposedITAT Mumbai06 Mar 2020AY 2008-09

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 1986/MUM/2014[2009-10]Status: DisposedITAT Mumbai06 Mar 2020AY 2009-10

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

GENERAL MOTORS OVERSEAS CORPORATION vs. ACIT (IT) 3(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 1282/MUM/2009[2004-2005]Status: DisposedITAT Mumbai06 Mar 2020AY 2004-2005

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

For Appellant: S.K. Aggarwal Advocate For AssesseeFor Respondent: Avinish Tiwari DR for Revenue

Section 234BSection 44DSection 92

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER A.Y : 2004-05 : General Motors Overseas Corporation, vs. Asstt. Commissioner of Income 2711 Centerville Road, Tax (International Taxation) – Wilmington, DE 19808, 3(1), Mumbai.(Respondent) United States of America PAN : AAACG7603A (Appellant) A.Y : 2008-09 : General Motors Overseas Corporation, vs. Dy. Director of Income Tax 2711 Centerville Road, (International Taxation) – 3(1). Wilmington, DE 19808, (Respondent) United States of America PAN : AAACG7603A (Appellant)…

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

In the result, both the appeal filed by assessee is allowed

ITA 5678/MUM/2016[2011-12]Status: DisposedITAT Mumbai09 Aug 2019AY 2011-12

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singh

For Appellant: Shri Paras Savla with Shri Pratik Poddar (AR)For Respondent: Shri Nishant Samaiya

Section 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “I” BENCH MUMBAI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No. 764/Mum/2017 (Assessment Year 2012-13) Renaissance Services BV, DDIT (International C/o MMR & Associates LLP, Taxation) -4(1) Vs. BMR House, 36B, Dr. R.K. Room No. 1712, 7th Floor, Air India Building, Shirodkar Marg, Parel, Mumbai-400012 Nariman Point, PAN: AAECR4995E Mumbai-400021 Appellant Respondent Appellant by : Shri Paras Savla with Shri Pratik Poddar (AR) Respondent by : Shri Nishant Samaiya (Sr. DR) Date of Hearing : 15.05.2019 Date of Pronouncement : 09.08.2019 O…

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

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

ITA 7159/MUM/2012[2009-10]Status: DisposedITAT Mumbai08 Jun 2018AY 2009-10

Bench: Shri G.S.Pannu, Am & Shri Ravish Sood, Jm Renaissance Services Bv The Deputy Director Of C/O Bmr & Associates Llp Income-Tax (International बिधम/ Bmr House, 36B Taxation)-2(1), 1St Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaecr4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) :

For Appellant: S/shri Paras S. Savla and PratikFor Respondent: Shri M.V. Rajguru, Sr.D.R

Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 250

…P a g e | 1 ITA No. 7159/Mum/2012 A.Y 2009-10 Renaissance Services BV Vs. The DDIT (I.T.) IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI G.S.PANNU, AM AND SHRI RAVISH SOOD, JM Renaissance Services BV The Deputy Director of C/o BMR & Associates LLP Income-Tax (International बिधम/ BMR House, 36B Taxation)-2(1), 1st Floor 36B, Dr. R.K Shirodkar Marg, Room No. 120, Scindia Vs. Parel, Mumbai- 400 012 House, Ballard Estate Mumbai- 400 038 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AAECR4995E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : S/shri Paras S. Savla and Pratik…

D.D.I.T. (I.T.) 2(1), MUMBAI vs. SIEMENS LTD., MUMBAI

In the result appeal filed by assessee is as allowed

ITA 8368/MUM/2011[]Status: DisposedITAT Mumbai27 Apr 2017

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 195Section 195(2)Section 2Section 9Section 9(1)(vii)

…le Cochin Tribunal M/s. Siemens Ltd., discussed all the above cases and in addition, the judgments of Hon'ble Andhra Pradesh High Court in case of GVK Industries Ltd. Vs. ITO [(1997) 228 ITR S64 (AP)] and that of ITAT Mumbai in Wockhardt Ltd. Vs. ACIT [(2011) 10 Taxmann.com 208 (Mum)]. Before the Hon'ble Tribunal the AIR of the assessee also relied on the judgments of ITAT Mumbai in the cases of DCIT Vs. Boston Consulting Group Pte Ltd. [(200S) 94 ITD 31 (Mum)], Mahindra & Mahindra Ltd. Vs DCIT [(2009) 30 SOT 374 (Mum) (SB)] and DDIT Vs Scientific Atlanta Inc [2009- TIOL-585-ITAT- MUMl Distinguishing all the abov…

RAYTHEON EBASCO OVERSEAS LTD,BANGALORE vs. DDIT (IT) 2(1), MUMBAI

ITA 8567/MUM/2010[1998-99]Status: DisposedITAT Mumbai11 Mar 2016AY 1998-99

Bench: S/Sh. Rajendra & Ram Lal Negiआयकर आयकर अपील अपील संसंसंसं/.Ita No.8567/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-1998-99 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Raytheon Ebasco Overseas Ltd. Dy.Cit-11 C/O, Pricewaterhouse Coopers Circle-2(1) Private Ltd., 6The Floor, Tower “D”, Vs. Mumbai. The Millenia, 1&2 Murphy Road, Ulsoor, Bangalore 560 008 Pan No.Aafcr 0222 H (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee By : S/Shri Kanchan Kaushal, Dhanesh Bafna िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue By : Shri Jasbir Chauhan सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 03.02.2016 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 11.03.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 1961 क" क" धारा धारा 254 254(1)केकेकेके अ"तग"त अ"तग"त आदेश आदेश 1961 1961 254 254 आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act)

For Appellant: S/Shri Kanchan Kaushal, Dhanesh BafnaFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, ‘एल’ खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी, , , , "याियक सद"य "याियक सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम लाल नेगी राम लाल नेगी "याियक सद"य "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.8567/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-1998-99 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Raytheon…

(v). Wockhardt Ltd. v. ACIT

Issues it is cited on

Judgments citing (v). Wockhardt Ltd. v. ACIT

RENAISSANCE SERVICES BV,MUMBAI vs. DCIT (INTERNATIONAL TAX) 4(1) (1), MUMBAI

RUSSELL REYNOLDS ASSOCIATES INC.,USA vs. ACIT CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(1), NEW DELHI

DCIT (IT) -4(1) (1), MUMBAI vs. RENAISSANCE SERVICES BV, MUMBAI

DCIT (IT) -4 (1) (1) , MUMBAI vs. RENAISSANCE SERVICES BV, MUMBAI

RENAISSANCE SERVICES BV,MUMBAI vs. ACIT (INTERNATIONAL TAX) 4(1) (1) , MUMBAI

RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

M/S RUSSEL REYNOLDS ASSOCIATES INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

EVEREST GLOBAL INC.,NEW DELHI vs. DDIT (INTERNATIONAL TAXATION), NEW DELHI

EVEREST GLOBAL INC,NEW DELHI vs. DCIT, NEW DELHI

EVEREST GLOBAL INC.,NEW DELHI vs. DDIT, NEW DELHI

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

GENERAL MOTORS OVERSEAS CORPORATION,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 3(1), MUMBAI

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

GENERAL MOTORS OVERSEAS CORPORATION vs. ACIT (IT) 3(1), MUMBAI

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

RENAISSANCE SERVICES BV,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

D.D.I.T. (I.T.) 2(1), MUMBAI vs. SIEMENS LTD., MUMBAI

RAYTHEON EBASCO OVERSEAS LTD,BANGALORE vs. DDIT (IT) 2(1), MUMBAI