“fees for technical services”

Merck Specialities Pvt. Ltd, Mumbai vs. The Dy. Commissioner of Income Tax, Circle-7(2)(1), Mumbai

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

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

therefore, uphold the grievances of the assessee and direct the Assessing Officer to delete the ALP adjustments in respect of the payment of fees for technical services. The assessee gets the relief accordingly.” Although the revenue contested this decision before Hon‟ble Bombay High Court vide

Ntt Asia Pacific Holdings Pte. Ltd.(Formerly Known As Dimension Data Asia Pacific Pte. Ltd., Mumbai vs. ACIT (It)2(1)(2), Mumbai

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

Bench: Shri Prashant Maharishi, Accountnat Member & Shri Sandeep Singh Karhail

without appreciating the evidence and submissions filed, erred in holding that the management fee received by the Appellant is taxable as fees for technical services (FTS) under Income Tax Act, 1961 (the Act) as well as under India - Singapore Double Tax Avoidance Agreement (DTAA). The Learned Assessing Officer ... wherein after relying on its orders for earlier years, it was held that the management fee was not in the nature of fees for technical services but business profits which could not be taxed in the absence of a permanent establishment. 2. Ground No.2 - Interest on loan is taxed

M/S. Macrotech Developers Ltd (Sucessor to Palava Dwellers Pvt. Ltd), Mumbai vs. Income Tax Officer, International Taxation 3(2) (2), Mumbai

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

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

learned AO erred in treating the remittance of Rs.1,69,86,116, made to non resident towards Design Consultancy services as 'Fees for Technical Services' and treat the assessee company as "Assessee in Default" for non-deduction of tax. v. On the facts and circumstances of the case ... perform services in future independently. Accordingly, assessee submitted that the payment made by the assessee to foreign vendors do not constitute payment for fees for technical services and therefore no taxes are deductible from same under section 195 of the Act. The Assessing Officer vide order dated 30/03/2021, passed under

Asst. Comm. of Income Tax-6(1)(1), Mumbai vs. M/S. Exxon Mobile Company Pvt Ltd., Mumbai-400022

In the result, both the appeal of the Revenue and cross-

Bench: Shri Om Prakash Kant () & Ms Kavitha Rajagopal () Assessment Year: 2011-12 Deputy Commissioner Of Income M/S Exxon Mobile Company Tax, Office Of The Asstt. Pvt. Ltd., Commissioner Of Income Tax Vs. Kalpataru Point, Plot No. 107, 6(1)(1), Room No. 504, Aayakar Road No. 8, Sion (East), Bhavan, M.K. Road, Churchgate, Mumbai-400020. Mumbai-400020. Pan No. Aaace 3157 H Appellant Respondent C.O. No. 113/Mum/2022 (Ita No. 1283/Mum/2022) Assessment Year: 2011-12 M/S Exxon Mobile Company Pvt. Deputy Commissioner Of Ltd., Income Tax, Office Of The Asstt. Kalpataru Point, Plot No. 107, Road Vs. Commissioner Of Income Tax No. 8, Sion (East), 6(1)(1), Room No. 504, Mumbai-400020. Aayakar Bhavan, M.K. Road, Churchgate, Mumbai-400020. Pan No. Aaace 3157 H Appellant Respondent Revenue By : Ms. Samruddhi Hande, Dr Assessee By : Mr. Paras Savla, Adv. A/W Mr. Dhiraj Jain Date Of Hearing : 22/09/2022 Date Of Pronouncement : 28/09/2022

without appreciating that the payment made by hout appreciating that the payment made by the assessee is in the nature of fees for technical services the assessee is in the nature of fees for technical services the assessee is in the nature of fees for technical services as defined ... have appreciated and held that global support service have appreciated and held that global support servi charges are not in the nature of 'fees for technical services' as charges are not in the nature of 'fees for technical services' as charges are not in the nature of 'fees for technical

Ntt Asia Pacific Holdings Pte.Ltd Formerly Known As Dimension Data Asia Pacific Pte. Ltd, Mumbai vs. The Assistant Commissioner of Income Tax(International Tax) 2(1) (2), Mumbai

In the result, appeal by assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1781/मुं/2022 ("न.व. 2019-20) Ntt Asia Pacific Holdings Pte Ltd. (Formerly Known As Dimension Data Asia Pacific Pte. Ltd.) C/O. Dhruva Advisors Llp 1101 & 1102, 11Th Floor, One World Centre, Tower 2B, 841 Senapati Bapat Marg, Elphinstone Road, Mumbai 400 013. Pan: Aadcd – 4348-L ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(2), Room No.1612, 16Th Floor, Air India Building, Nariman Point, Mumbai 400 021. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Sunil Moti Lala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 08/09/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 21/09/2022 आदेश/ Order

ground No.1 is, that the income earned by the assessee by way of management fee has been wrongly assessed to tax as Fees for Technical Services (FTS). The ld.Counsel for the assessee submitted that the assessee is a company based in Singapore. The assessee is providing business support services ... assessee "the nature of these services is materially similar". All these services were held to be outside the scope of fees for technical services taxable under the Indo-US tax treaty. In the case of Bharat Petroleum Corpn. Ltd. v. Jt. DIT [2007] 14 SOT 307 (Mum.), another coordinate bench

Sulzer Pumps India Pvt Ltd., Mumbai vs. Dy CIT Circle-15 (3)(2), Mumbai

Accordingly, appeal of assessee is partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm The Dy. Commissioner Of Sulzer Pumps India Pvt Ltd. Income Tax, Circle 15(3)(2), Plot No.9, Midc, Digha, Room No. 451, Aayakar Thane- Belapur Road, Navi Vs. Bhavan, Maharshi Karve Mumbai-400 708 Road, Mumbai-400 020 (Respondent) (Appellant) Pan No. Aaack2238F Assessee By : Shri V. Shridharan & Ms. Manasi C, Ar Revenue By : Shri C T Mathew, Dr Date Of Hearing: 17.06.2022 Date Of Pronouncement : 16.09.2022

associated enterprises. 1.1. The lower authorities erred in holding that the payments made towards export sales commission are in the nature of fees for technical services under section 9(1)(vii) of the Income-tax Act, 1961. 1.2. The lower authorities erred on facts and in law, in not appreciating ... source he submitted that if a resident is carrying business outside India or earning income from a source outside India, the expenditure of fees for technical services for that, cannot be subjected to withholding tax u/s 195 of the income tax act. 022. The learned departmental representative heavily relied

DCIT-3(2)(2), Mumbai vs. Karvat Cover More Assist Pvt Ltd., Mumbai

In the result, appeal by the Revenue is dismissed

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

erred in holding that the amount of Rs 5,40,49,783 paid to the Australian Payee do not constitute fees for Technical Services rendered by the Payee to the assessee company? 3. Whether on the facts and circumstances of the case

Spencer Stuart International B.V., Mumbai vs. The Asstt. CIT (International Taxation)-4(2)(2), Mumbai

In the result, appeals filed by the assessee are allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Rs.6,29,16,235 received by the appellant from Spencer Stuart India Private Limited [SS India] towards executive search fees is taxable as fees for technical services under section 9(1)(vii) of the Income-tax Act, 1961 and under Articles ... said years wherein the CIT(A) has held that search fees remitted by SS India to the assessee company do not represent fees for technical services under Article 12(5)(a) of the India-Netherlands tax treaty and is not subject to TDS under section

Cma Cgm Sa, Mumbai vs. ACIT, (International Taxation)- 2(1)(1), Mumbai

In the result, appeal by assessee is partly allowed

Agencies (India) Pvt. Ltd. – Whether Agency Permanent Establishment (PE)of the assessee in India. Ground No. 14 - Error in computing Fees for Technical Services under the head “Income from Other Sources”. Ground No.15 – Error in calculation of Tax on interest on External Commercial Borrowings (ECB). Ground No. 16 - Initiation ... facts and circumstances of the case and in law, the Appellant prays that the income earned in the nature of IT support fees [Fees for Technical Services ('FTS')] amounting to INR 8,12,79,561/- from its Agency company [CMA COM Agencies India Private Limited ('CCAl')] is not chargeable

DCIT (It) 3(2) (1), Mumbai vs. M/S. Marriott International Design & Construction Services Inc., Mumbai

In the result the appeal filed by the Assessing Officer is thus dismissed

taxable in the hands of the assessee as fees of included services under article 12 of the US Tax Treaty and also as fees for technical services u/s. 9 (1) (vii) of the Income Tax Act. For the reasons set out in short while it is not really necessary ... India US Tax Treaty are concerned, payment for services not containing any technology, are required to be treated as outside the scope of 'fees for technical services". Rendering technical or consultant services or services make available means that technical or consultant services rendered should be of such nature that 'makes

Damco International Bv, Mumbai vs. Deputy Commissioner of Income Tax (It)-2(1)(2), Mumbai

In the result, appeal by the assessee is partly allowed

assailing the addition of Network Transportation Charges (NTC) Rs.8,46,91,990/- earned during the year by assessee and treated as Royalty and Fee for Technical Services(FTS). The ld. Counsel for the assessee submitted that the assessee in appeal has raised 12 grounds. The ground of appeal No.1 ... Officer based on the observations made by DRP finally concluded that the amount of Rs.8,46,91,990/- is taxable as “Royalty” and “Fee for Technical Services” under the provisions of the Act as well as under Indo-Netherland Tax Treaty. 7. We find that in the case of Damco

Australia and New Zealand Banking Group Ltd, Mumbai vs. DCIT(It) 1(1)(2), Mumbai

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

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

distinct entities for all income-tax purposes, and thereby treating the following payments made by ANZ Mumbai to its HO, taxable as fees for technical services/ royalties under Article 12 of the India-Australia Double Taxation Avoidance Agreement (IA Treaty): a) Reimbursement of the actual cost incurred