“fees for technical services”

Relx Inc, Gurgaon vs. ACIT, Circle Int Tax 3(1)(1), New Delhi

In the result, the appeal of the Assessee in ITA No

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 1877/Del/2022 (A.Y 2018-19)

making an addition of INR 18,65,00,000 received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical ... making an addition of INR 7.36,93,619 received from the Indian customers as subscription fees by treating it as Fees for Technical Services ('FTS') as per the provisions of section 9(1)(vii) of the Income-tax Act, 1961 (the Act) without appreciating that there are no technical services

Inter Continental Hotels Group (Asia Pacific) Pte Ltd., Singapore vs. ACIT, Circle- 2(1)(1), International Taxation, New Delhi

In the result, the appeal is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

Income Tax Act, 1961. 2. The solitary ground raised by the assessee is as under: “Ground 1: Management Support Service held taxable as Fee for Technical Services (‘FTS’) 1.1 That on the facts and in the circumstances of the case ... Appellant from InterContinental Hotels Group (India) Pvt. Ltd. (THG India’) towards provision of Management Support Service to be in the nature of Fee for Technical Services (‘FTS’) under Article 12 of India-Singapore Double Taxation Avoidance Agreement (‘DTAA’/‘Treaty’). 1.3 That on the facts and in the circumstances

Medsave Health Insurance Tpa Limited, Delhi vs. ACIT, CPC TDS, Ghaziabad

In the result, all the appeals filed by the Assessee stands dismissed

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhry

Hindu undivided family, who is responsible for paying to a resident any sum by way of— (a) fees for professional services, or (b) fees for technical services, [orj [(ba) any remuneration or fees or commission by whatever name called, other than those on which tax is deductible under section

Cameron (Singapore) Pte Ltd, Coimbatore vs. DCIT, International Taxation, Circle-1(2)(1), New Delhi

In the result, all the appeals are partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2013-14 M/S. Cameron (Singapore) Vs. Deputy Commissioner Of Pte. Ltd., Income Tax, C/O- Schlumberger Asia International Taxation, Services Limited, Khasra Room No. 313, Ncr Building, No.2481/838, Village Bhagwan Das Road, Murtala Gala, Nh-15, Jaipur Ahmedabad Road, Barmer, Rajasthan -344001 Pan :Aadcc5259P (Appellant) (Respondent)

nature of business profits to be taxed under section 44BB of the Income-tax Act, 1961 (in shoft ‘the Act’) but is Fee for Technical Services (FTS). 3.1 Briefly the facts relating to this issue are, the assessee is a non-resident corporate entity incorporated under the laws of Singapore ... defines FTS as under: 10 | P a g e ITA Nos.1/JPR/2017; 6/JPR/2017 & 7960/Del/2018 “Explanation 2.—For the purposes of this clause, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial, technical or consultancy services (including the provision of services of technical

Addl. CIT, Special Range- 7, New Delhi vs. Quippo Oil and Gas Infrastructure Ltd., New Delhi

In the result, the ground no

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

194C(3) of the Act reads thus: "Section 4o(a)(ia) : Any interest, commission or brokerage, rent, royalty, fees for professional services or fees for technical services payable to a resident, or amounts payable to a contractor or sub-contractor, being resident, for carrying out any work (including supply

Tata Nyk Shipping Pte. Ltd., Singapore vs. CIT International Taxation-3, New Delhi

In the result, the appeal is allowed

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kediaassessment Year: 2016-17 M/S. Tata Nyk Shipping Pte. Vs. Commissioner Of Income Tax, Ltd., International Taxation-3, 6, Shenton Way, #18-08B, New Delhi Oue Downtown 2, Singapore Pan :Aadct9945P (Appellant) (Respondent)

offering these incomes to tax in India. (c) The Assessing Officer did not examine the chargeability of the aforesaid receipts as Fees for Technical Services (FTS) or business income by examining the relevant facts as well as provisions contained in Income Tax Act and India–Singapore DTAA. The Assessing Officer

DCIT, Circle-1(1)(1), Int. Taxn., New Delhi vs. Avaya Internaional Sales Limited, Ireland

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

reason as to why income from rendering ITA No.714/Del/2020 Avaya International Sales Ltd sale of standard automated services should not be taxable as fees for technical services ('FTS'). In this regard, the Assessee had filed detailed submissions wherein it was submitted that the services provided by the Assessee are purely ... failed to appreciate that payments received by the Appellant towards support/ maintenance services (being standard automated services) do not qualify as Fees for Technical Services ("FTS") neither under section 9(1)(vi) of the Income-tax Act, 1961 nor under Article 12 of ITA No.714/Del/2020 Avaya International Sales Ltd India

Avaya International Sales Limited, Gurgaon vs. ACIT, Circle- Int. Taxation 1(1)(1), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmaavaya International Sales Ltd, Vs. Acit, C/O. Mr. Rohit Verma Ernst & Circle-International Young Llp, 1St Floor, Tower B, Taxation 1(1)(1), Dlf Centre Court Building, New Delhi Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Dcit, Vs. Avaya International Sales Ltd, Circle-1(1)(1), C/O. Mr. Rohit Verma Ernst & Young Llp, 1St Floor, Tower B, International Taxation, New Delhi Dlf Centre Court Building, Sector-42, Gold Course, Gurgaon-122002 (Assessee ) (Respondent) Pan: Aakca7138A Assessee By : Dr. Shashwat Bajpai, Adv Ms. Ananya Kapoor, Adv Revenue By: Shri Sukesh Kumar Jain, Cit-Dr Date Of Hearing 16/02/2023 Date Of Pronouncement 07/03/2023

reason as to why income from rendering ITA No.714/Del/2020 Avaya International Sales Ltd sale of standard automated services should not be taxable as fees for technical services ('FTS'). In this regard, the Assessee had filed detailed submissions wherein it was submitted that the services provided by the Assessee are purely ... failed to appreciate that payments received by the Appellant towards support/ maintenance services (being standard automated services) do not qualify as Fees for Technical Services ("FTS") neither under section 9(1)(vi) of the Income-tax Act, 1961 nor under Article 12 of ITA No.714/Del/2020 Avaya International Sales Ltd India

Inteva Product Natherlands Bv, Maharashtra vs. ACIT Circle Int. Taxation-2(1)(1), Delhi

In the result, all the appeals filed by the assessee stand partly allowed

Resolution Panel (Hon'ble DRP') erred in treating the receipt of fees for business support services of INR 11,85,39,571 as Fees for technical services C'FTS') as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature ... pursuant to the directions of DRP erred in treating the receipts of fees for business support services of Rs.11,85,39,571/- as Fees for Technical Services (FTS) as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature

Inteva Products Netherlands Bv, Netherland vs. ACIT Circle-Iternational Taxation -2(1)(1), New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

Resolution Panel (Hon'ble DRP') erred in treating the receipt of fees for business support services of INR 11,85,39,571 as Fees for technical services C'FTS') as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature ... pursuant to the directions of DRP erred in treating the receipts of fees for business support services of Rs.11,85,39,571/- as Fees for Technical Services (FTS) as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature

Inteva Products Netherlands Bv, Netherlands vs. ACIT, Circle- 2(1)(1), Intl. Taxation, New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

Resolution Panel (Hon'ble DRP') erred in treating the receipt of fees for business support services of INR 11,85,39,571 as Fees for technical services C'FTS') as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature ... pursuant to the directions of DRP erred in treating the receipts of fees for business support services of Rs.11,85,39,571/- as Fees for Technical Services (FTS) as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature

Inteva Products Netherlands Bv, Netherlands vs. ACIT, Circle- 2(1)(1), Intl. Taxation, New Delhi

In the result, all the appeals filed by the assessee stand partly allowed

Resolution Panel (Hon'ble DRP') erred in treating the receipt of fees for business support services of INR 11,85,39,571 as Fees for technical services C'FTS') as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature ... pursuant to the directions of DRP erred in treating the receipts of fees for business support services of Rs.11,85,39,571/- as Fees for Technical Services (FTS) as per Article 12 of the tax treaty between India and Netherlands without appreciating that the services are managerial in nature

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts

Air France, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts

ACIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Air France, New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts

M/S Air France, New Delhi vs. DCIT (International Taxation), New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts

M/S Air France, New Delhi vs. DCIT (International Taxation), New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16

that the services rendered are in the nature of technical services, hence, the income derived from such services has to be treated as Fees for Technical Services (FTS). Proceeding further, he observed that the assessee provides technical handling services to Austrian Airlines on daily basis for which the assessee ... claim of the assessee that profit from technical handling services is covered by Article 8 and in treating the Technical Income as “fee for technical services” at Rs. 1,81,79,476/- covered u/s 115A read with Section 44D and taxed the same at 20% of the gross receipts