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“fees for technical services”

International TaxSection 9(1)(vii)Section 9(1)(vii)1,408 judgments

The decision most relied on for fees for technical services is Engineering Analysis Centre of Excellence (P) Ltd. v. CIT (432 ITR 471), cited in 914 judgments on BharatTax.

Leading authorities on fees for technical services

Engineering Analysis Centre of Excellence (P) Ltd. v. CIT
432 ITR 471 · 2021 · Supreme Court
914
citing judgments

Payments for the supply or use of computer software, where there is no transfer of copyright but only a right to use the copyrighted product, are generally considered business profits and not 'royalty' or 'fees for technical services' under the Income Tax Act, 1961 or relevant DTAAs. This principle also applies to transponder fees, which are not taxable as royalty.

CIT v. De Beers India Minerals (P.) Ltd.
346 ITR 467 · 2012 · High Court
371
citing judgments

For fees for technical or consultancy services to 'make available' technical knowledge or know-how under a DTAA, the service must transmit such knowledge, allowing the recipient to derive an enduring benefit and utilize it independently in the future.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

CIT v. Siemens Aktiongesellschaft
310 ITR 320 · 2009 · High Court
259
citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

Skycell Communications Ltd. v. DCIT
251 ITR 53 · 2001 · High Court
253
citing judgments

Technical services involve human intervention and expertise, not just routine or machine-based operations. Routine customer support and standard facility provision through technology do not constitute technical services under the Act.

Transmission Corporation of Andhra Pradesh v. CIT
239 ITR 587 · 1999 · Supreme Court
243
citing judgments

The Supreme Court lays down principles for deducting tax at source (TDS) under Section 195 on payments to non-residents, including aspects of income deemed taxable in India and the application of Double Taxation Avoidance Agreements (DTAAs) under Section 90.

ONGC v. CIT
376 ITR 306 · 2015 · Supreme Court
241
citing judgments

Income derived by a non-resident for services related to mineral oil operations, falling under the presumptive taxation regime of Section 44BB, cannot simultaneously be treated as fees for technical services under Section 9(1)(vii). The specific presumptive provisions override the general FTS definition, particularly when DTAA applies.

Judgments citing fees for technical services

Cornerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-2(1)(1), Mumbai

ITA 3751/MUM/2024[2016-17]Status: DisposedITAT Mumbai28 Mar 2025AY 2016-17

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

assessee as the income earned from distribution of its cloud-based software to CSOD India according to the assessee is not Royalty or fees for technical services or business profits to be taxed in India as per the DTAA between India and UK. The case was selected for scrutiny

Cornerstone Ondemand Limited, Mumbai vs. Assistant Commissioner of Income Tax (International Taxation )-291)(1), Mumbai

ITA 3747/MUM/2024[2015-16]Status: DisposedITAT Mumbai28 Mar 2025AY 2015-16

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri Hiten Thakkar, AR
Section 270ASection 271(1)(c)

assessee as the income earned from distribution of its cloud-based software to CSOD India according to the assessee is not Royalty or fees for technical services or business profits to be taxed in India as per the DTAA between India and UK. The case was selected for scrutiny

Edenred Pte Ltd, Mumbai vs. Deputy Commissioner of Income Tax, International Taxation -2(2)1, Mumbai

Appeal is allowed

ITA 4334/MUM/2023[2021-22]Status: DisposedITAT Mumbai28 Mar 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

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

under the India Singapore DTAA. b) On identical facts and circumstances in previous years where Management Service Fees has been taxed as Fees for Technical Services under the India-Singapore DTAA, the AO has erred in changing his opinion with respect to the same nature of receipts. c) The Dispute ... technical services as defined in the DTAA, (vi) therefore, the fees paid to AXA ARC by the applicant does not amount to fees for technical services within the meaning of the DTAA, (vii) as regards the payments made for providing access to software applications and to the server hardware system

Fincantieri Spa, Noida vs. ACIT It Circle 2(3) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3313/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Mar 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 115ASection 143(3)Section 44D

dated 28/06/2023. 2. In various grounds of appeal, assessee has challenged the action of the AO in attributing provision for fees and technical services income (receipts) of Rs.34,77,09,246/- to the project office of the assessee, i.e., permanent establishment; and 2 Fincantieri SPA, Mumbai secondly, even ... 44DA of the Act. Balance income of Rs.82,39,71,604/- attributable to the head office which was offered to tax @10.92% as fees for technical services u/s.115A of the Act. In this manner, the total income declared in the return of income for A.Y.2020-21 worked out to Rs.84

Visteon Corporation, Michigan vs. ACIT, International Taxation, Circle-2(2), Chennai

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

ITA 2962/CHNY/2024[2015-16]Status: DisposedITAT Chennai26 Mar 2025AY 2015-16

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.2962 /Chny/2024 निर्ाारण वर्ा /Assessment Years: 2015-16 Visteon Corporation Asst. Commissioner Of Income Tax, Grace Lake Corporation Centre, International Taxation, Van Buren Township, Circle-2(2), Michigan-48111 Chennai. [Pan: Aadcv5660K] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri Ajay Vohra, Sr. Advocate Mr.Aditya Vohra, Advocate (Virtual) प्रत्यर्थी की ओर से /Revenue By : Shri R. Raghupathy, Addl. Cit सुिवाई की तारीख/Date Of Hearing : 17.02.2025 घोर्णा की तारीख /Date Of Pronouncement : 26.03.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri Ajay Vohra, Sr. Advocate Mr.AdityaFor Respondent: Shri R. Raghupathy, Addl. CIT
Section 263

noted the following aspects on the basis of which, he treated the total remittances amounting to Rs.126,58,51,703/- as fee for technical services u/s.9(1)(vii)(b) of the Act and taxed the same u/s.115A of the Act at the rate of 10% and also by applying ... Staff Support Services, services rendered under Other heads is in the nature of Technical services and fall under the category of Fees for Technical Services under section 9(1)(vii)(b) of the IT Act, 1961 and as Fees for Included Services as per Article 12(4) of the India

Sms Concast Ag, New Delhi vs. DCIT (International Taxation), New Delhi

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR
Section 143(3)Section 234B

amounting to Rs. 2,73,65,708/- forming an integral part of the supply of equipment, received under various contracts is taxable as “Fees for Technical Services”. (b) That the learned CIT (A) has failed to appreciate that on the facts and material on record, the receipts constituted “Business Profits ... that the instant sole issue as to whether the assessee’s consideration amount of Rs.2,84,92,345/-; deserves to be assessed at fee for technical services (“FTS”) or not, already formed subject matter of adjudication before the earlier learned co-ordinate bench involving it’s appeal ITA No. 1361/Del/2012

Credit Agricole Corporate and Investment Bank, Mumbai vs. The Dy-CIT (Int. Taxation)-2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 749/MUM/2022[2017-18]Status: DisposedITAT Mumbai20 Mar 2025AY 2017-18

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

dated 08.08.2012). In view of these discussions and respectfully following the above made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate & Investment Bank, Mumbai vs. The Dy.CIT of Income Tax (Internationsl Taxation) -2(1) (1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1234/MUM/2022[2018-19]Status: DisposedITAT Mumbai20 Mar 2025AY 2018-19

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

dated 08.08.2012). In view of these discussions and respectfully following the above made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate & Investment Bank, Mumbai vs. The Jt CIT (International Taxationa), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1027/MUM/2021[2016-17]Status: DisposedITAT Mumbai20 Mar 2025AY 2016-17

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1165/Mum/2016 (Assessment Year: 2011-12) Dcit (International Taxation)- 1(1)(1), Room No. 114, 1St Floor, Scindia House, N.M. Marg, Ballard Estate, Mumbai-400038. Appellant) Vs. Credit Agricole Corporate & Investment Bank, 11Th & 12Th & 14Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent)

Section 143(3)

above judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate and Investment Bank, Mumbai vs. ACIT (It) 2 (1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 458/MUM/2019[2014-15]Status: DisposedITAT Mumbai20 Mar 2025AY 2014-15

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) 2

Section 143(3)

above judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 4652/MUM/2017[2013-14]Status: DisposedITAT Mumbai20 Mar 2025AY 2013-14

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent)

Section 143(3)

above judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 2313/MUM/2017[2012-13]Status: DisposedITAT Mumbai20 Mar 2025AY 2012-13

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank’) 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) 2

Section 143(3)

above judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1273/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Credit Agricole Corporate & Investment Bank, Vs. 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Appellant) Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent) 2

Section 143(3)

Investment Bank judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

DCIT (It) 2(1)(1), Mumbai vs. Credit Agricole Corporate and Investment Bank, Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1165/MUM/2016[2011-12]Status: DisposedITAT Mumbai20 Mar 2025AY 2011-12

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1839/Mum/2015 (Assessment Year: 2010-11) Adit (International Taxation)- 1(2), Room No. 119, 1St Floor, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Credit Agricole Corporate & Investment Bank, Vs.11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent) Ι.Τ.Α. No. 1273/Mum/2016 (Assessment Year: 2011-12) Credit Agricole Corporate & Investment Bank (Formerly Known As 'Calyon Bank') 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) : Respondent) Ι.Τ.Α. No. 1165/Mum/2016 (Assessment Year: 2011-12) Dcit (International Taxation)- 1(1)(1), Room No. 114, 1St Floor, Scindia House, N.M. Marg, Ballard Estate, Mumbai-400038. Appellant) Vs. Credit Agricole Corporate & Investment Bank, 11Th & 12Th & 14Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B : Respondent)

Section 143(3)

above judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

ADIT (It) 1(2), Mumbai vs. Credit Agricole Corporate and Investment Bank, Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1839/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Mar 2025AY 2010-11

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Dcit (International Taxation)- Investment Bank (Formerly 2(1)(1), 1St Floor, Room No. 136, Known As ‘Calyon Bank’) Vs. 11Th Floor, Hoechst House, Scindia House, N.M. Marg, Nariman Point, Mumbai-400021. Ballard Pier, Mumbai-400038. Pan: Aaccc3872B Appellant) : Respondent)

Section 143(3)

dated 08.08.2012). In view of these discussions and respectfully following the above made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made payment ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Credit Agricole Corporate and Investment Bank, Mumbai vs. DCIT (It) 2(1)(1), Mumbai

Accordingly these grounds are dismissed as not pressed

ITA 1479/MUM/2015[2010-11]Status: DisposedITAT Mumbai20 Mar 2025AY 2010-11

Bench: Smt Beena Pillai, Jm & Ms Padmavathy S, Am I.T. (Tp) A. No. 1479/Mum/2015 (Assessment Year: 2010-11) Credit Agricole Corporate & Investment Bank (Formerly Known As ‘Calyon Bank’) 11Th Floor, Hoechst House, Nariman Point, Mumbai-400021. Pan: Aaccc3872B Vs. Dcit (International Taxation)- 2(1)(1), 1St Floor, Room No. 136, Scindia House, N.M. Marg, Ballard Pier, Mumbai-400038. Appellant) Respondent)

Section 143(3)

Investment Bank judicial precedence we hold that no disallowance towards depreciation can be made for the year under consideration. Ground No.6- Taxability of Fees for Technical Services towards credit risk evaluation and software services paid/payable by Indian Branches to HO 28. During the year under consideration the assessee has made ... Therefore the ld AR argued that the amount is not taxable as per Article-13 of DTAA between India and France the fees for technical services which should be taxed only on actual payment. The ld. AR in this regard placed reliance on the decision of the Hon'ble Bombay

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 5227/MUM/2024[2017-18]Status: DisposedITAT Mumbai10 Mar 2025AY 2017-18

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

expenses confirmed by the ld. CIT (A). Apart from that in Revenue‟s appeal, the department has challenged the deletion of amount of fees for technical services. The quantum of addition challenged by the assessee as well as CEC-LTD CEM TPL JOINT VENTURE by the department has already been ... assessee according to which the above expenditure consists of; (i) purchase of material and sub-contract charges paid to outside parties; and (ii) fees for technical services paid to JV partners and related entities. The Assessing Officer has held the above expenses to be bogus and disallowed purchases

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

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

ITA 5226/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Mar 2025AY 2018-19
Section 133ASection 147Section 148A

both by the department as well as by the assessee, which are summarized hereunder:- AY Assessee's Appeal Department's Appeal Contingency Expenses Fees for technical services 5% of expense confirmed by CIT(A) Contingency Expenses 95% of expense deleted ... expenses confirmed by the ld. CIT (A). Apart from that in Revenue's appeal, the department has challenged the deletion of amount of fees for technical services. The quantum of addition challenged by the assessee as well as by the department has already been quantified in the earlier part

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

ITA 5225/MUM/2024[2019-20]Status: DisposedITAT Mumbai10 Mar 2025AY 2019-20
Section 133ASection 147Section 148ASection 37(1)

Appeal Department's Appeal Contingency Expenses 5% of expense confirmed by CIT(A) Contingency Expenses 95% of expense deleted by CIT(A) Fees for technical services

Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. Cec-Itd Cem-Tpl Joint Venture, Mumbai

In the result, all the appeals filed by the assessee are allowed and Revenue’s appeals are dismissed

ITA 5224/MUM/2024[2021-22]Status: DisposedITAT Mumbai10 Mar 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 133ASection 147Section 148Section 148A

expenses confirmed by the ld. CIT (A). Apart from that in Revenue‟s appeal, the department has challenged the deletion of amount of fees for technical services. The quantum of addition challenged by the assessee as well as CEC-LTD CEM TPL JOINT VENTURE by the department has already been ... assessee according to which the above expenditure consists of; (i) purchase of material and sub-contract charges paid to outside parties; and (ii) fees for technical services paid to JV partners and related entities. The Assessing Officer has held the above expenses to be bogus and disallowed purchases