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“fees for included services”

International TaxDTAA FTS ArticleDTAA FTS Article385 judgments

The decision most relied on for fees for included services is CIT v. De Beers India Minerals (P.) Ltd. (346 ITR 467), cited in 371 judgments on BharatTax.

Leading authorities on fees for included services

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.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

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.

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.

CIT v. Kotak Securities Ltd.
383 ITR 1 · 2016 · Supreme Court
203
citing judgments

Fees for technical services under Section 9(1)(vii) can include payments for fully automated services even without direct human interface, as modern technological developments blur the specific human element in such processes.

Raymond Ltd. v. Dy. CIT
86 ITD 791 · 2003 · ITAT
154
citing judgments

For services to qualify as 'Fees for Technical Services' or 'Fees for Included Services' under Double Taxation Avoidance Agreements (DTAAs), they must 'make available' technical knowledge, experience, skill, or processes to the recipient, enabling them to apply such expertise independently.

EPRSS Prepaid Recharge Services India Pvt.Ltd. v. ITO
100 Taxmann.com 52 · 2018 · Reported
101
citing judgments

Payments made for the use of cloud space do not constitute royalty payments for the purpose of Indian income tax, especially when they relate to accessing standard and automated services rather than acquiring rights to copyrighted material.

Steria (India) Ltd. v. CIT
386 ITR 390 · 2016 · High Court
83
citing judgments

Managerial services are not considered 'fees for included services' under Article 13(4) of the India-UK Double Taxation Avoidance Agreement, thus payments for such services are not taxable as FTS under the treaty.

Judgments citing fees for included services

DCIT, Circle-3(1)(2), Int. Taxation, New Delhi vs. Starwood (M) International Inc., Noida

In the result, appeals are dismissed

ITA 1627/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Starwood (M) International Circle -3(1)(2), Inc., International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aancs4030J (Appellant) (Respondent)

Section 9(1)(vii)

Centralized Services did not constitute Fee for Technical Services as defined u/s 9(1)(vii) of the Income Tax Act, 1961 or “Fee for included services as defined under Article 12(4)(a) of the Indo-US DTAA.” 3. Briefly the facts relating to this issue are, the assessee ... level of bacterial deposits on its machinery in order for it to known when cleaning is required. Are the payments for the services fees for included services? Analysis : In this example, the provision of cleaning services by the U.S. company and the rental of the monitoring equipment are related

DCIT, Circle 3(1)(2) Intl. Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeals are dismissed

ITA 1626/DEL/2023[2020-21]Status: DisposedITAT Delhi22 Sept 2023AY 2020-21

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

Centralized Services did not constitute Fee for Technical Services as defined u/s 9(1)(vii) of the Income Tax Act, 1961 or “Fee for included services as defined under Article 12(4)(a) of the Indo-US DTAA.” 3. Briefly the facts relating to this issue are, the assessee ... enhance guest satisfaction. 10. When the Assessing Officer intended to treat the amount received by the assessee towards centralized services as fee for included services under Article 12(4)(b) of the Tax Treaty, the assessee had relied upon the decision of the Sheraton International Inc. (supra) rendered

DCIT, Circle-3(1)(2) Int. Taxation, New Delhi vs. Sheraton Overseas Mangaement Corporation, Noida

In the result, appeals are dismissed

ITA 1625/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20 With Assessment Year: 2020-21 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

Centralized Services did not constitute Fee for Technical Services as defined u/s 9(1)(vii) of the Income Tax Act, 1961 or “Fee for included services as defined under Article 12(4)(a) of the Indo-US DTAA.” 3. Briefly the facts relating to this issue are, the assessee ... enhance guest satisfaction. 10. When the Assessing Officer intended to treat the amount received by the assessee towards centralized services as fee for included services under Article 12(4)(b) of the Tax Treaty, the assessee had relied upon the decision of the Sheraton International Inc. (supra) rendered

DCIT, Circle 3(1)(2), International Taxation, New Delhi vs. Sheraton Overseas Management Corporation, Noida

In the result, appeal is dismissed

ITA 1624/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 Dcit, Vs. Sheraton Overseas Circle -3(1)(2), Management Corporation, International Taxation, C/O- M/S. Nangia & Co. New Delhi Llp, A-109, Sector-136, Noida Pan :Aalcs8306H (Appellant) (Respondent)

Section 9(1)(vii)

enhance guest satisfaction. 10. When the Assessing Officer intended to treat the amount received by the assessee towards centralized services as fee for included services under Article 12(4)(b) of the Tax Treaty, the assessee had relied upon the decision of the Sheraton International Inc. (supra) rendered ... Article 12(3) of the Tax Treaty. Article 12(3) of the Tax Treaty readS as under: “USA ARTICLE 12 ROYALTIES AND FEES FOR INCLUDED SERVICES 1. ………….. 2…………… 3. The term "royalties" as used in this Article means : (a) payments of any kind received as a consideration

DCIT Circle-3(1)(1), Intl. Taxation, New Delhi vs. Westin Hotel Management L.P., Noida

In the result, appeals are dismissed

ITA 1613/DEL/2023[2019-20]Status: DisposedITAT Delhi22 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

Centralized Services did not constitute Fee for Technical Services as defined u/s 9(1)(vii) of the Income Tax Act, 1961 or “Fee for included services as defined under Article 12(4)(a) of the Indo-US DTAA.” 3. Briefly the facts relating to this issue are, the assessee ... enhance guest satisfaction. 10. When the Assessing Officer intended to treat the amount received by the assessee towards centralized services as fee for included services under Article 12(4)(b) of the Tax Treaty, the assessee had relied upon the decision of the Sheraton International Inc. (supra) rendered

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Westin Hotel Mmanagement L.P., Noida

In the result, appeals are dismissed

ITA 1612/DEL/2023[2018-19]Status: DisposedITAT Delhi22 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Hon’Ble Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 With Assessment Year: 2019-20 Dcit, Vs. Westin Hotel Management Circle -3(1)(1), L.P., International Taxation, C/O- Nangia & Co., A-109, New Delhi Sector-136, Noida, Uttar Pradesh Pan :Aaafw9088N (Appellant) (Respondent)

Section 9(1)(vii)

Centralized Services did not constitute Fee for Technical Services as defined u/s 9(1)(vii) of the Income Tax Act, 1961 or “Fee for included services as defined under Article 12(4)(a) of the Indo-US DTAA.” 3. Briefly the facts relating to this issue are, the assessee ... enhance guest satisfaction. 10. When the Assessing Officer intended to treat the amount received by the assessee towards centralized services as fee for included services under Article 12(4)(b) of the Tax Treaty, the assessee had relied upon the decision of the Sheraton International Inc. (supra) rendered

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9484/DEL/2019[2011-12]Status: DisposedITAT Delhi06 Sept 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

necessary to look into the provisions contained under Article 12(5)(f) and 12(5)(g) of India – Portugal DTAA. “5.Notwithstanding paragraph 4, "fees for included services" does not include payments : (f) for services rendered in connection with an installation or structure used for the exploration or exploitation of natural

Aluminium Pechiney, New Delhi vs. DCIT, Circle-1(1)(1) Int. Tax., New Dehi

In the result, appeal is dismissed

ITA 9483/DEL/2019[ 2010-11]Status: DisposedITAT Delhi06 Sept 2023

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

necessary to look into the provisions contained under Article 12(5)(f) and 12(5)(g) of India – Portugal DTAA. “5.Notwithstanding paragraph 4, "fees for included services" does not include payments : (f) for services rendered in connection with an installation or structure used for the exploration or exploitation of natural

M/S Aluminium Pechiney, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 3410/DEL/2016[2010-11]Status: DisposedITAT Delhi06 Sept 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey, Hon’Ble Vice-Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2010-11 Aluminium Pechiney, Vs. Dcit, C/O- Ca, Praveen Gambhir, Circle-1(1)(1), 87-B, Masjid Moth Ph-2, International Taxation, Dda Flats, G.K. 3, New Delhi New Delhi Pan :Aaica3338C (Appellant) (Respondent)

Section 143(3)Section 154

necessary to look into the provisions contained under Article 12(5)(f) and 12(5)(g) of India – Portugal DTAA. “5.Notwithstanding paragraph 4, "fees for included services" does not include payments : (f) for services rendered in connection with an installation or structure used for the exploration or exploitation of natural

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

that the payments made to the MITRE Corporation under Agreement dated 16.09.2011 are not ITA Nos. 2083 & 2084/Del/2016 taxable in India (either as ‘fees for included services’ or as ‘business profits’ under the Indo US tax treaty) and hence, no tax is required to be deducted at source ... assessee that the payments made to the MITRE Corporation under Agreement dated 18.03.2013 / 20.03.2013 are not taxable in India (either as ‘fees for included services’ or as ‘business profits’ under the Indo US tax treaty) and hence, no tax is required to be deducted at source at the time

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

that the payments made to the MITRE Corporation under Agreement dated 16.09.2011 are not ITA Nos. 2083 & 2084/Del/2016 taxable in India (either as ‘fees for included services’ or as ‘business profits’ under the Indo US tax treaty) and hence, no tax is required to be deducted at source ... assessee that the payments made to the MITRE Corporation under Agreement dated 18.03.2013 / 20.03.2013 are not taxable in India (either as ‘fees for included services’ or as ‘business profits’ under the Indo US tax treaty) and hence, no tax is required to be deducted at source at the time

ACIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, Gurgaon

In the result, all the appeals of the Revenue for the

ITA 441/DEL/2023[2007-08]Status: DisposedITAT Delhi31 Aug 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1392/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1391/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Aug 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1390/DEL/2023[2014-15]Status: DisposedITAT Delhi31 Aug 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1389/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Aug 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1) Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1388/DEL/2023[2010-11]Status: DisposedITAT Delhi31 Aug 2023AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1387/DEL/2023[2009-10]Status: DisposedITAT Delhi31 Aug 2023AY 2009-10

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1) Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1386/DEL/2023[2008-09]Status: DisposedITAT Delhi31 Aug 2023AY 2008-09

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1385/DEL/2023[2006-07]Status: DisposedITAT Delhi31 Aug 2023AY 2006-07

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

Further, with regard to the taxability of the Software Maintenance Services, the AO has held that the services are in the nature of Fees for Included Services and accordingly, made an addition to the total income and consequently levied Penalty under section 271(1)(c) of the Act upon settlement ... Royalty following the Hon'ble SC ruling in the case of Engineering Analysis (supra), the said ancillary services cannot be held as Fees for Included Services. 5.2.9 The said view of the Appellant was then upheld in the Appellant's own case for the AY 2017-18 on merits through