WNS North America Inc. v. ADIT (International Taxation)-2(2), Mumbai

141 ITD 117Income Tax Appellate Tribunal2013#19102 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Judgments citing WNS North America Inc. v. ADIT (International Taxation)-2(2), Mumbai

M/S. Grant Thornton Advisory (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed

ITA 3259/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Apr 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2011-12

Section 195Section 40Section 9(1)Section 9(1)(vi)Section 9(1)(vii)

…Ltd. (2009) 315 ITR 72 (h) Invensys Systems Inc., (2009) 317 ITR 438 (i) Guy Carpenter & Co. Ltd. Vs ADIT (2012) 18 ITR (Trib) 414 (Delhi) 8 AY: 2011-12 [Grant Thornton Advisory (P.) Ltd.] (j) WNS North America Inc. Vs ADIT (International Taxation) (2013) 141 ITD 117 (Mumbai) : (2013) 25 ITR (Trib) 582 (Mumbai) k) Emst & Young Pvt. Ltd., (2010) 323 ITR 184 (Pages 197 - 204 of the PB) 3.4 He submitted, the assessee renders consultancy and advisory services; hence, there is no use of technical design or processes. Therefore, there was no transfer or development of any technical plan or technical design. That…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 265/PUN/2021[2012-13]Status: HeardITAT Pune09 Dec 2021AY 2012-13

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

…‘fees for technical services’ as the said services could not make technology available to the recipient. Further it has been held by the Hon’ble Mumbai Bench of the ITAT in the case of WNS North America Inc v. ADIT (International Taxation)-2(2), Mumbai (2013) 141 ITD 117 (Mumbai – Trib.) that the onus is on the taxpayer to produce adequate documentation before the Revenue to demonstrate that it has merely received ‘reimbursement’ of expenditure actually incurred on behalf of the service recipient without any markup. No supporting documents have been filed by the assessee to support the claim that the receipts of…

Aktiebolaget Tetra Pak, Pune vs. Asistant Commissioner of Income Tax (Int Tax), Pune

In the result, both the appeals are allowed

ITA 211/PUN/2021[2013-14]Status: HeardITAT Pune09 Dec 2021AY 2013-14

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.265 & 211/Pun/2021 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14

Section 142(1)Section 143(3)Section 144C(1)Section 147Section 148Section 92C

DDIT (It) 3(1), Mumbai vs. Kpmg, Mumbai

In the result the cross objection filed by assessee is dismissed as infructuous

ITA 2493/MUM/2012[2001-02]Status: DisposedITAT Mumbai07 Apr 2017AY 2001-02

Bench: Shri Jason. P. Boaz & Shri Pawan Singhdcit -3 (1), M/S Kpmg Room No. 136, 1St Floor, C/O Kpmg House, Scindia House, N.M. Road, Kamala Mills Compound, 448, Vs. Ballard Estate, Senapati Bapat Marg, Lower Mumbai-400038 Parel Mumbai-400013 Pan: Aaafk1415H (Appellant) (Respondent)

For Appellant: Shri Arvind Sonde

Section 195Section 201(1)Section 253Section 254(1)Section 9(1)(vi)

…7(SC), DCIT versus Ernst & Young Private limited [2014] 49 taxman.com 386(Kolkata tribunal), DIT versus WNS Global Services(UK) [2013] 214 Taxman 317(Bombay), CIT versus Siemens Akitongesellschaft [2009] 320 ITR 320 (Bombay), WNS North America Inc ADIT [2013] 141 ITD 117(Mumbai); Jaipur Vidyut Vitran Nigam Ltd Versus DCIT [2009] 123 TTJ 888 (Jaipur). 7. For the treating the remittance of assessee to KPMG International as ‘Royalty’, the learned counsel argued that, when the parties had understood the agreement in ITA No.2493/M/2012 & C.O. 97/M/2013 M/s KPMG a certain way and had acted upon the agreement, it is n…