WNS GLOBAL SERVICES (UK) LTD.', (2013) 32 TAXMANN.COM 54 (BOMBAY), 'DIT v. KRUPP UDHE GMBH

374 ITR 497High Court2015#20769 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing WNS GLOBAL SERVICES (UK) LTD.', (2013) 32 TAXMANN.COM 54 (BOMBAY), 'DIT v. KRUPP UDHE GMBH

TRANSPORTER INDUSTRY INTERNATINAL GMBH,MUMBAI vs. DY CIT INTERNATIONAL TAXATION, CIRCLE-4(1)(2), MUMBAI

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

ITA 1240/MUM/2021[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ Dcit, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aafct0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Nikil Tiwari Revenue By: Shri Soumedu Kumar Dash (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/03/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Company Against The Order Of The Ao/Dcit, Circle-4(1)(2), Mumbai R.W.S 144C(13) Of The Income Tax Act, 1961 (Hereinafter “The Act”) Dated 25.04.2021 Pursuant To The Direction Of The Ld. Dispute Resolution Panel (Drp) Dated 18.03.2021. 2. Ground No. 1 Is General In Nature, So Dismissed. 3. Ground No. 3 Is A Legal Issue Which Has Been Raised By The Assessee Challenging The Action Of The Transfer Pricing Officer (Tpo) To Have Passed The Transfer Pricing (Tp) Order, After The Due Date Prescribed In Section 92(3A) R.W.S 153 Of The Act. Therefore, The Assessee Is Challenging The Action Of The Tpo In Passing Transfer Pricing Order After Limitation Period By Citing The Decision Of The Hon’Ble Madras High Court (Db) In The Case Of M/S. Saint Gobain

For Appellant: Shri Nikil TiwariFor Respondent: Shri Soumedu Kumar Dash (Sr. AR)

Section 153Section 3Section 92Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. No.1240/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2016-17) Transporter Industry बिधम/ DCIT, Int Tax Circle- International Gmbh. 4(1)(2) Vs. Kalisrabe 57, 74076 Air India Building, Heilbronn, Germany, Pin- Nariman Point, Mumbai- 999999. 400021. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAFCT0013Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Nikil Tiwari Revenue by: Shri Soumedu Kumar Dash (Sr. AR) सुनवाई की तारीख / Date of Hearing: 30/03/2023 घोषणा की…

THE DIRECTOR OF INCOME TAX vs. M/S ABBEY BUSINESS SERVICES INDIA PVT LTD

In the result, we do not find any merit in this

ITA/214/2014HC Karnataka01 Dec 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 195Section 201Section 201(1)Section 260Section 260ASection 40Section 9Section 9(1)(vii)

…ITR 320 (BOMBAY), 'CIT VS. DUNLOP RUBBER CO. LTD., (1983) 142 ITR 493 (CALCUTTA), 'DIT VS. WNS GLOBAL SERVICES (UK) LTD.', (2013) 32 TAXMANN.COM 54 (BOMBAY), 'DIT VS. KRUPP UDHE GMBH', (2013) 354 ITR 173 (BOMBAY), 'CIT VS. A.P.MOLLER MAERSK A/S', (2015) 374 ITR 497 (BOMBAY), 'CUT VS. ZEE ENTERTAINMENT ENTERPRISES LTD.', ITA NOS.1107, 1117, 1174, OF 2015 & 126 OF 2016 (BOMBAY), 'DIT VS. HCL INFOSYSTEM LTD', (2005) 274 ITR 261 (DELHI), ' 14 CIT VS. DE BEERS INDIA MINERALS (P.) LTD.', (2012) 346 ITR 467 (KAR), ' IDS SOFTWARE SOLUTTIONS (INDIA)(P.) LTD. VS. ITO', (2009) 122 TTJ 410 (BANGALORE) &…

NETCRACKER TECHNOLOGY SOLUTIONS INC.,MUMBAI vs. ASST DIT CIR (IT)1(2),

In the result appeals of all the assessment years are allowed

ITA 1701/MUM/2014[2009-10]Status: DisposedITAT Mumbai30 Aug 2019AY 2009-10

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

For Appellant: Shri Dhanesh Bafna with Miss. Hirali Desai (ARs)For Respondent: Shri Samuel Darse CIT-DR and Sh. Manish K. Singh ( Sr DR)

Section 143(3)Section 254(1)Section 271Section 9

…ss it is covered by the definition of Royalty in the India-US Tax Treaty, even if it is covered in the definition of ‘Royalty’ under the Act, the ld AR for assessee relied upon the decision in New Sky Satellite BV (ITA No. 473/Mumbai/2012, AP Moller Maersk (374 ITR 497 Bombay) and B 4 U International holding (ITA No. 3326/Mumbai/2006). On the issue of deputation of personnel, the ld. AR submits that Assessing Officer has alleged that assessee has deputed personnel and provided equipment for efficient use of IPLC services. The DRP upheld the finding of Assessing Officer holding that assessee has not provide…

VAN OORD DREDGING AND MARINE CONTRACTORS,MUMBAI vs. ADDL DIT (IT) RG 2, MUMBAI

In the result, appeal of the assessee stands partly allowed

ITA 7589/MUM/2012[2009-10]Status: DisposedITAT Mumbai07 Oct 2016AY 2009-10

Bench: Shri G S Pannu & Shri Amit Shukla & Ita No. : 7589/Mum/2012 (Assessment Year: 2009-10) Van Oord Dredging & Marine Vs Addl. Director Of Income-Tax Contractors Bv, (International Taxation)-Range-2, 2Nd Floor, Central Plaza, First Floor, Room No.108, Cst Road, Kalina, Scindhia House, Ballard Estate, Mumbai -400 098 Mumbai -400 038 "थयी लेखा सं.:Pan : Aaach 3500 M अपीलाथ" (Appellant) ""यथ" (Respondent) Applicant By : "ी Shri Porus Kaka Respondent By : "ी Jshri N K Chand सुनवाई क" तार"ख /Date Of Hearing : 11-07-2016 घोषणा क" तार"ख /Date Of Pronouncement : 07-10-2016 आदेश Order अिमत शु"ला, "याियक सद"य: Per Amit Shukla, J.M.: The Aforesaid Appeal Has Been Filed By The Assessee Against Final Assessment Order Dated 30.10.2012, Passed Under Section 143(3) R.W.S. 144C(13) In Pursuance Of Direction Given By The Dispute Resolution Panel (Drp) Under Section 144C(5) Vide Order Dated 29.09.2012, For The Assessment Year 2009-10. In The Grounds Of Appeal, The Assessee Has Raised Following Grounds:- “1. On The Facts & In The Circumstances Of The Case & In Aw, The Learned Ao, Based On Directions Of Drp Erred In Making Addition Of Rs.24,80,29,144 (I.E. Management Service Fees Of Rs.22,57,89,998 & Reimbursement Of 2 Van Oord Dredging & Marine Contractors Bv

Section 143(3)Section 144C(5)

…ench, Mumbai in the case of Cairn Energy India Pty Ltd v ACIT, reported in [2009] 126 TTJ 226 and catena of other decisions, the list of which are as under: CIT v Siemens Aktiongeselschaft [2009] 310 ITR 320 (Bom High Court) DIT v A P Moller Maersk AS [2015] 374 ITR 497 (Bom High Court) CIT v Expeditors International(India) (P) Ltd.[2012] 209 Taxman 18 (Delhi High Court) CIT v Industrial Engineering Products Pvt Ltd [1993] 202 ITR 1014 (Delhi High Court) CIT v Dunlop Rubber Co Ltd [1983] 142 ITR 493 (Calcutta High Court) 11. As regards the issue and addition made on account of reimbursement of salary received…