“non-resident”

DCIT, International Taxation Circle-Gurugram, Gurugram vs. Vikas Arora, Gurugram

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2012-13

alter any grounds of appeal at any time or before the hearing of the appeal. 3. Briefly the facts are, the assessee, a non-resident individual, filed his return of income for the assessment year under dispute declaring income of Rs.10,15,790/-. The return of income so filed

Bain & Company, Inc., Usa vs. DCIT, Int.Taxation, Gurgaon

In the result, the appeal is allowed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2019-20

provisions as well as under the provisions of the Act. 3. Briefly the facts relating to these two issues are, the assessee is a non-resident corporate entity and a tax resident of Unites States of America (“USA”). As stated, the assessee is engaged in the business of providing consultancy

ACIT Circle -2(1)(1) - International Taxation, New Delhi vs. Innways Venture Ltd, New Delhi

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

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

loss returned which is prejudicial to the interest of such assessee [Emphasis, by underlining, supplied by us]. The assessee before us is a non-resident company incorporated, and fiscally domiciled, in Cyprus. Accordingly, in terms of Section 144C(15)(b)(ii), the assessee is an eligible assessee but then there

Sunbeam Lightweighting Solutions Pvt Ltd (Formely Sunbeam Auto Pvt Ltd), Gurgaon vs. DCIT Circle-24(2), New Delhi

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

services rendered outside India are not taxable under the India-USA DTAA. He pointed out that there is no dispute that the non-resident sales agents rendered service outside India. He submitted that in Ishikawajma- Harima Heavy Industries Ltd. vs. DIT (2007) 288 ITR 408 (SC), the Hon’ble Supreme ... Court held that whatever was payable by a resident to a non-resident by way of technical fees would not always come within the purview of section 9(1)(vii). It must have sufficient territorial nexus with India so as to furnish a basis for imposition of tax as envisaged

Sunbeam Lightweighting Solutions Pvt Ltd (Formely Sunbeam Auto Pvt Ltd), Gurgaon vs. DCIT Circle-24(2), New Delhi

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

services rendered outside India are not taxable under the India-USA DTAA. He pointed out that there is no dispute that the non-resident sales agents rendered service outside India. He submitted that in Ishikawajma- Harima Heavy Industries Ltd. vs. DIT (2007) 288 ITR 408 (SC), the Hon’ble Supreme ... Court held that whatever was payable by a resident to a non-resident by way of technical fees would not always come within the purview of section 9(1)(vii). It must have sufficient territorial nexus with India so as to furnish a basis for imposition of tax as envisaged

M/S. Sofitra Impex Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

India in the case of Motilal Padampat Sugar Mills Co. Ltd. vs. State of Uttar Pradesh (supra) to contend that both Directors were non-resident and not aware of technicalities of provisions so assessee cannot be held liable for breach of technical provisions of the Act. 6 1748 & 1749/Del/2012 ... perspective of the recipient of the loan. Thus, the innocence pleaded on account of ignorance of law of Directors who are claimed to be non-resident is insignificant. There is no question of any benefit to the assessee company on the basis of claim of bona fides of the Directors

M/S. Sofitra Impex Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

India in the case of Motilal Padampat Sugar Mills Co. Ltd. vs. State of Uttar Pradesh (supra) to contend that both Directors were non-resident and not aware of technicalities of provisions so assessee cannot be held liable for breach of technical provisions of the Act. 6 1748 & 1749/Del/2012 ... perspective of the recipient of the loan. Thus, the innocence pleaded on account of ignorance of law of Directors who are claimed to be non-resident is insignificant. There is no question of any benefit to the assessee company on the basis of claim of bona fides of the Directors

Foundation Co of Canada Ltd, New Delhi vs. DCIT, (International Taxation), Circle-1(3)(1), New Delhi

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2010-11. Dcit (International Taxation), Vs. M/S. Foundation Co. Of Circle-1(3)(1), Canada Ltd. (Now Merged New Delhi With Aecon Construction Group Inc.), 28, Continental House, Nehru Place, New Delhi Pan :Aaacf1541L (Appellant) (Respondent)

addition of Rs.69,93,54,377/-. 2 | P a g e ITA No.7809/Del/2018 & 5131/Del/2019 4. Briefly the facts are, the assessee is a non-resident corporate entity incorporated under the laws of Canada. As stated, the assessee is engaged in the business of construction and infrastructure development. The assessee

DCIT, (International Taxation), Circle-1(3)(1), New Delhi vs. Foundation Co of Canada Ltd, New Delhi

In the result, the appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2010-11. Dcit (International Taxation), Vs. M/S. Foundation Co. Of Circle-1(3)(1), Canada Ltd. (Now Merged New Delhi With Aecon Construction Group Inc.), 28, Continental House, Nehru Place, New Delhi Pan :Aaacf1541L (Appellant) (Respondent)

addition of Rs.69,93,54,377/-. 2 | P a g e ITA No.7809/Del/2018 & 5131/Del/2019 4. Briefly the facts are, the assessee is a non-resident corporate entity incorporated under the laws of Canada. As stated, the assessee is engaged in the business of construction and infrastructure development. The assessee

E Service Singapore Pte Ltd., Gurugram vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

case of Engineering Analysis Centre of Excellence Pvt. Ltd (supra), clearly held that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty ... first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii) The second category of cases deals with resident Indian companies that act as distributors or resellers, by purchasing computer software from foreign

E Service Singapore Pte Ltd., Gurugram vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

case of Engineering Analysis Centre of Excellence Pvt. Ltd (supra), clearly held that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty ... first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii) The second category of cases deals with resident Indian companies that act as distributors or resellers, by purchasing computer software from foreign

Hp Services (Singapore) Pte Ltd., Gurgaon vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee in :

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

case of Engineering Analysis Centre of Excellence Pvt. Ltd (supra), clearly held that the amounts paid by resident Indian end-users/distributors to non-resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty ... first category deals with cases in which computer software is purchased directly by an end-user, resident in India, from a foreign, non-resident supplier or manufacturer. ii) The second category of cases deals with resident Indian companies that act as distributors or resellers, by purchasing computer software from foreign

Delphi Automotive Systems (P) Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaaptive Components India P. Ltd, Vs. Deputy Commissioner (Formerly Known As Delphi Of Income-Tax, Automotive Systems P. Ltd), Circle-7(1), P-24, Green Park Extension, New Delhi South Delhi, New Delhi-110016 (Appellant) (Respondent) Pan:Aaacd0226E

international Aptiv Components India P. Ltd transaction means a transaction between two or more associated enterprises either or both of them should be non-resident. In the case of Infinite Data Services Pvt. Ltd, its associated enterprise is Infinite Computer Solutions India Ltd (holding company), which is also an Indian