“Section 9(1)(vii)(c)”

LINKLATERS LLP,LONDON vs. ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), CIRCLE (3)(1)(2), MUMBAI, MUMBAI

Bench: Shri Saktijit Dey & Shri Girish Agrawalassessment Year: 2022-23 Linklaters Llp Assistant Commissioner Of C/O. Deloitte Haskins & Sells Income Tax (International Llp, Tower 3, 27-32 Floor, One Taxation) - 3(1)(2), International Centre, Mumbai Elphinstone Mill Compound, Vs. Senapati Bapat Marg, Elphinstone (West), Mumbai – 400 013. (Pan: Aabcl5182G) (Appellant) (Respondent) Present For: Assessee : Shri Niraj Sheth, Advocate Revenue : Shri Krishna Kumar, Sr. Dr Date Of Hearing : 14.08.2025 Date Of Pronouncement : 11.11.2025

Without prejudice to the above, the learned AD ought to have appreciated that in view of the specific provisions of section 9(1)(vii)(c) and also the fact that the services rendered by the appellant were not utilised by the clients in India, the appellant's entire income cannot

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

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

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

read with Article 13(3)(a) of the DTAA IT SIS charges 16,47,60,188 FTS under section 9(1)(vii)(c) of the Act read with Article 13 of the DTAA. GSC 1,57,24,563 Total 21,78,42,019 Aggrieved by the order of the Ld.AO

MICHAEL PAGE INTERNATIONAL PTE LIMITED ,MUMBAI vs. DY CIT (INTERNATIONAL TAX) -3(2)(2) MUMBAI, MUMBAI

In the result, appeal by the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं. 751/मुं/ 2022 ("न.व. 2018-19) Michael Page International Pte Limited, C/O.Michael Page International Recruitment Pvt. Ltd., 5Th Floor, 2North Avenue, Maker Maxity, Bandra Kurla Compelx, Mumbai -400 051 Pan:Aahcm-6965-A ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner Of Income-Tax (International Tax), Circle – 3(2)(2) Mumbai, Room No.X. 16Th Floor, Air India Bldg., Nariman Point,Mumbai – 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Pratik Shah & Ms.Riddhi Maru ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 06/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 02/12/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Directed Against The Assessment Order Dated 23/02/2022 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [In Short ‘The Act’]For The Assessment Year 2018-19. 2 2. The Assessee In Appeal Has Assailed The Assessment Order By Raising Following Grounds:

conclusion that fees received by the assessee for providing business support services is in fact managerial and consultancy service as defined in section 9(1)(vii)(c), Explanation -2. Thus, the Assessing Officer held that the fees paid by Indian entity to the assessee is covered under “fees for included ... India u/s. 9(1)(i) of the Act. The amount charged was thus, held to be fees for technical services as per section 9(1)(vii) (c) r.w.s. Article 12(4) of the India – Singapore DTAA. The assessee carried the issue in appeal before the Tribunal in ITA No.144/Mum/2021 (supra