“fees for technical services”

Bnp Paribas, Mumbai vs. ACIT (It), Circle 1(3)(1), Mumbai

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

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

above, the assessee submitted that the data processing charges are also not taxable in India and the same do not constitute ‘fees for technical services’ under Article 13 of the IndiaFrance Double Taxation Avoidance Agreement (‘DTAA’) read with clause 7 of the Protocol to the DTAA. The AO vide draft ... independent contractor. The AO further held that the data processing fee paid by the branch office to the Singapore branch is taxable as fees for technical services and royalty as per the Act and the India-France DTAA and also the India-UK DTAA even if the Protocol

Dy. Commissioner of Income Tax (I.T.)- 3(2)(1), Mumbai vs. Mckinsey and Sompany Singapore Pte. Ltd., Singapore

In the result, appeals of the assessee are allowed

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

grievance of the Revenue is that the CIT(A) erred in concluding the borrowed services fees received by the assessee does not constitute fee for technical services in the hands of the assessee and the same falls within the ambit of business profit under Article 7 of the India-Singapore ... assessee was asked to explain as to why the borrowed services income of ₹6,79,39,779 should not be treated as fees for technical services. In its reply, the assessee filed various documentary evidences to substantiate the services rendered to McKinsey India during the year along with reasons

DDIT (It) 2(1), Mumbai vs. Siemens Ag, Mumbai

assessee's appeal 4. Transfer pricing adjustment Ground nos. 12 to 19 of the assessee's appeal 5. Assessment of royalty and fees for technical services on receipt basis Ground no. I of the Revenue's appeal 3 ITA No.2153/Mum/2014 & 2179/Mum/2014 Siemens Sktiengesellshaft 3. Besides this, assessee has also raised ... resident company incorporated and tax resident of Germany. During the relevant previous year assessee has derived income by way of royalty and fee for technical services under various agreements and contracts entered into by its group entities. It has also entered into a contract with Delhi Metro Rail Corporation

Siemens Aktiengesellschaft, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee is allowed and appeal of the Revenue is dismissed

Bench: SHRI B R BASKARAN (Accountant Member), SHRI AMIT SHUKLA (Judicial Member)

resident company incorporated and tax resident of Germany. During the relevant previous year assessee has derived income by way of royalty and fee for technical services under various agreements and contracts entered into by its group entities. It has also entered into a contract with Delhi Metro Rail Corporation

Johnson & Johnson Pte Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-57 Income Tax Departmetnt, Mumbai

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

above the tax rate applicable under the India- Singapore Double Taxation Avoidance Agreements ('DTAA') while taxing the receipts in the nature of fees for technical services and royalties offered to tax by the appellant at the rates applicable under the DTAA.” The present appeal is delayed by 375 days. Alongwith

Van Oord Dredging and Marine Contractors Bv, Mumbai vs. Assistant Commissioner of Income Tax, Intl. Tax Circle - 4(3)(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

services. It was further claimed that the said services are not in the nature of `make available' and hence are not taxable as `Fees for Technical Services' under the provisions of the India Netherlands Double Taxation Avoidance Agreement (“DTAA”). It was further claimed that the above services have been rendered