“non-resident”

Korn Ferry (Us), California vs. ACIT, Circle 2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

Machine Works Limited Vs. ACIT (International Taxation), Circle-2, Pune (134 taxmann.com 326) wherein it was held that the costs recovered by assessee, a non-resident for third party software which was integrated into assessee’s information technology infrastructure used for rendering services to an Indian company, would be taxable

Wild West Domains, Llc, Gurgaon vs. ACIT, Circle-3(1)(1), Int. Tax., New Delhi

Bench: Shri G.S. Pannu, Hon’Ble & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1774/Del/2022 िनधा"रणवष"/Assessment Year: 2019-20 बनाम Wild West Domains, Llc Acit, Go Daddy India Domains & Hosting Vs. Circle-3(1)(1), Int. Services Private Limited, First Floor, Taxation, 01A167, Wework Bristol Chowk, Civic Centre, Platina Tower, Mg Road, Sector-28, Minto Road, Gurgaon, Haryana. Newdelhi. Pan No.Aabcw2372H अपीलाथ" Appellant ""यथ"/Respondent

1774/Del/2022 actual payment of tax. However, the DRP rejected the contentions of the assessee observing as under: “DRP Directions: 3.1 The assessee is a non-resident incorporated in the USA. It has provided online database access pertaining to health to customers based in India. The assessee has stated that

Ncr Global Solutions Limited, Ireland vs. Deputy Commissioner of Income-Tax, Circle 2(2)(2), International Tax, New Delhi

In the result, the grounds are sustained and the appeal filed by the Assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2021-22 Ncr Global Solutions Limited, Vs Dcit, Lakeview Drive, Circle 2(2)(2), Airside Business Park, International Taxation, Swords, Co. Dublin, K67 N2N9, New Delhi. Ireland. Pan: Aadcn5762E (Appellant) (Respondent) Assessee By : Shri Nageshwar Rao & Ms Viyushti Rawat, Advocate Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.07.2024 Date Of Pronouncement : 26.07.2024 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Assessee Against The Order Dated 09.08.2023 Of The Dispute Resolution Panel-2, New Delhi (Hereinafter Referred To As ‘The Ld. Drp’) In Objection No.220 Dated 20.01.2023 Arising Out Of The Objection Before It Against The Order Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), By The Dcit, Circle International Taxation 2(2)(2), New Delhi (Hereinafter Referred To As The Ld. Ao).

further held by the AO as follows:- “21. In the present case CIPL works mainly or wholly on behalf of the non-resident assessee, it has authority to conclude contracts on behalf of the non-resident, it habitually secures orders in the India, mainly or wholly for the non-resident

DCIT(International Taxation), Delhi vs. Kesav Sree Kumar Kesavan Nair, Delhi

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

following the due process and procedure as envisaged under section 144C (1) of the Act, as the Assessee is an eligible assessee, being a non-resident, under section 144C (15) of the Act. Hence the Assessment order dated 30-03-2022 is bad and invalid in law. 3. The Assessee ... following the due process and procedure as envisaged under section 144C (1) of the Act, as the Assessee is an eligible assessee, being a non-resident, under section 144C (15) of the Act. Hence the Assessment order dated 30-03-2022 is bad and invalid in law. 3. The Assessee

DCIT, International Taxation Circle-2(1)2, Delhi vs. Kesav Sree Kumar Kesavan Nair, Delhi

In the result, the appeals of the Revenue in ITA Nos

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

following the due process and procedure as envisaged under section 144C (1) of the Act, as the Assessee is an eligible assessee, being a non-resident, under section 144C (15) of the Act. Hence the Assessment order dated 30-03-2022 is bad and invalid in law. 3. The Assessee ... following the due process and procedure as envisaged under section 144C (1) of the Act, as the Assessee is an eligible assessee, being a non-resident, under section 144C (15) of the Act. Hence the Assessment order dated 30-03-2022 is bad and invalid in law. 3. The Assessee

Income Tax Officer, Delhi vs. Toshiba Corporation, Gurgoan, Haryana

In the result, appeal of the Revenue is dismissed, being devoid of any merit

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.2532/िद"ी/2023 (िन.व. 2016-17) Income Tax Officer, International Taxation Ward-3(1)(1), ...... अपीलाथ"/Appellant Delhi 110002

these variables during the proceedings before the AO." 3. The facts of the case in brief as emanating records are; the assessee is a non-resident multinational conglomerate with its headquarters in Japan. In Financial Year 2015-16 relevant to the assessment year under appeal, the assessee had purchased ... unlisted equity shares of UEM India P. Ltd. 3 ITA 2532/Del/2023 (AY 2016-17) from its non-resident individual shareholders. The details of said shareholders, consideration paid, TDS, etc. are as under:- Sellers No. of shares Purchase Total Capital gain TDS @ purchases price consideration 11.536% pershare (including surcharge & cess) Sangita

Tiger Global Eight Holdings, Mauritius vs. DCIT Intl. Taxation Circle 3(1)(1), New Delhi

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Tiger Global Eight Holdings, Vs Dcit, C/O 202 Rajnigandha International Taxation, Apartment, Circle 3(1)(1), Prof. V.S. Agashe Path, New Delhi. Dadar (West), Mumbai 400 028, Maharashtra. Pan: Aafct0276M (Appellant) (Respondent) Assessee By : Shri Porus Kaka, Sr. Advocate; Shri Manish Kant, Advocate; & Ms Amrita Shenoy & Hetal Jakharia, Cas Revenue By : Shri Vizay B. Vasanta, Cit-Dr Date Of Hearing : 25.07.2024 Date Of Pronouncement : 26.07.2024 Order Per Anubhav Sharma, Jm:

availing itself of the tax treaty benefits. Assessee claims that for the purpose of the Act, a treaty applies to a non-resident only when such non-resident furnishes a valid TRC and also provides such other information as is required to be submitted in Form 10F. Which, assessee claims ... never implemented. The same was clarified by the Finance Ministry vide Press release dated 1 March 2013 clarified that a TRC provided by a non-resident will be accepted as sufficient evidence to avail relief under a fax treaty and that the tax authorities will not go beyond

DCIT, Circle 2(2)1, Delhi vs. Lonza Walkersvulle Inc., Noida

Appeal is allowed

Bench: Shri G.S. Pannu & Shri Kul Bharat[Assessment Year: 2017-18]

these cases. 169. Our answer to the question posed before us, is 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

Goodyear India Ltd., Faridabad vs. DCIT, Circle-10(1), New Delhi

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

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

uncontrolled transaction’ has been clearly defined under Rule 10A(a) to mean ‘a transaction between enterprises other than associated enterprises whether resident or non-resident’. A plain reading of the meaning given to the expression ‘uncontrolled transaction’ leaves no room for any doubt that it is a transaction between

Mixpanel Inc., Usa vs. ACIT Circle- 2(2)(1) Int.Taxation., New Delhi

The appeal is allowed

Bench: Shri Gs Pannu & Shri Anubhav Sharma

different. AO observed that the said ruling covered the following categories of software payments;  Sales of software directly to an end-user by a non-resident  Sales of software by a non-resident to Indian distributors for resale to customers in India  Sales of software by a non-resident ... included services' the non- resident must make available the technical skill, expertise or technical know-how to the assessee, on the basis of which non-resident has prepared or developed the commercial information. Undisputedly in the instant case the technical skill, expertise or technical know-how used in preparing