“double taxation”

MiscellaneousGeneralGeneral4,703 judgments

The decision most relied on for double taxation is DIT v. New Skies Satellite BV (382 ITR 114), cited in 325 judgments on BharatTax.

Leading authorities on double taxation

DIT v. New Skies Satellite BV

382 ITR 114 · 2016 · High Court

325

citing judgments

An amendment to the Income Tax Act, such as the Finance Act, 2012 amendment to Section 9(1)(vi) defining royalty, does not automatically override or alter the definition of 'royalty' as provided in a Double Taxation Avoidance Agreement (DTAA) unless the DTAA itself is bilaterally amended. The definition of royalty in a DTAA remains unaffected by unilateral changes to domestic law.

CIT v. Siemens Aktiongesellschaft

310 ITR 320 · 2009 · High Court

259

citing judgments

Reimbursements of actual expenses without any profit element are not taxable income. Additionally, mere amendments to the Income-tax Act do not override the provisions of Double Taxation Avoidance Agreements (DTAAs).

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.

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.

CIT v. Visakhapatnam Port Trust

144 ITR 146 · 1983 · High Court

124

citing judgments

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

Assessing Officer (International Taxation) v. Nestle SA

458 ITR 756 · 2023 · Supreme Court

122

citing judgments

The benefit of a Most Favoured Nation (MFN) clause in a Double Taxation Avoidance Agreement (DTAA) is available only upon notification by the Government. A notification under section 90(1) is a necessary and mandatory condition for giving effect to a DTAA or any protocol that alters existing law.

Ms. Brinda Ramakrishna v. ITO

135 Taxmann.com 358 · 2022 · ITAT

109

citing judgments

The filing of Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory. Rule 128(9) does not provide for disallowance of FTC due to delay in filing this form. Double Taxation Avoidance Agreements (DTAAs) override domestic law.

CIT v. Havells India Ltd.

352 ITR 376 · 2013 · High Court

citing judgments

For royalty income, especially in the context of Double Taxation Avoidance Agreements (DTAA), the 'source of income' is the determinative factor for taxability, rather than merely the 'source of receipt'.

Judgments citing double taxation

Rupmata Zilla Nagari Sahakari Pathsanstha Ltd., Osmanabad vs. Income Tax Officer, Ward-1, Latur

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 256/PUN/2024[2016-17]Status: DisposedITAT Pune05 Jun 2024AY 2016-17

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.256/Pun/2024 िनधा"रण वष" / Assessment Year: 2016-17 Rupmata Zilla Nagari Sahakari Vs. Ito, Ward-1, Latur. Pathsanstha Ltd., Samarth Nagar, Osmanabad, Osmanabad- 413501. Pan : Aajfr0354D Appellant Respondent Assessee By : Shri Pratik Sandbhor Revenue By : Shri Sourabh Nayak Date Of Hearing : 27.05.2024 Date Of Pronouncement : 05.06.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.12.2023 Passed By Ld Cit(A)/Nfac, Delhi For The Assessment Year 2016-17. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case & In Law The Ld. C1T(A) Erred In Not Condoning The Delay In Filing Of Appeal In As Much As The Appellant Received The Impugned Order Dated 29/03/2022 Only On 23/08/2022. 2. On The Facts & In The Circumstances Of The Case & In Law The Assessing Officer Erred In Assessing The Total Income At Rs.3,79,38,930/-

For Appellant: Shri Pratik SandbhorFor Respondent: Shri Sourabh Nayak

Section 142(1)Section 144Section 148Section 69A

case and in law and without prejudice to the above grounds of appeal the addition of Rs. 3,79,38,930/- tantamount to double taxation in as much as the said amount has already been offered to taxation by the appellant in its return of income

Kddi Corporation, Japan vs. Deputy Commissioner of Income Tax (International Taxation), Circle 2(1), Bangalore

ITA 811/BANG/2024[2017-18]Status: DisposedITAT Bangalore05 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubeyit(It)A No.811/Bang/2024 & Sp No.22/Bang/2024

Section 143(3)Section 144C(13)Section 147Section 201Section 9Section 9(1)(vi)

Telecom Operators ("ITOs") accrues or arise in India and are in the nature of 'Royalty' under the provisions of the Act and India-Japan Double Taxation Avoidance Agreement ("DTAA"). 4. On the facts and in the circumstances of the case and in law, the Ld. DRP/AO has erred ... knowledge, registered designs, software, and works of artistic, literary, or musical nature. 7.2.4 We refer to the commentary in Prof.Klaus Vogel's Commentary on Double Taxation Convention, wherein, the term ‘Royalty' is defined as under: "Paragraph 2 contains definition of the term ‘royalties'. These relate, in general, to rights

Louis Xavier D'Costa, Goa vs. Deputy Commissioner of Income-Tax, Circle-3(3)(1), Bangalore

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 749/BANG/2024[2017-18]Status: DisposedITAT Bangalore04 Jun 2024AY 2017-18

Bench: Shri George George K & Shri Waseem Ahmedr Assessment Year : 2017-18 Shri. Louis Xavier D’Costa, Vs. Dcit, H. No.86B C/O Inacio D’Costa, Circle – 3(3)(1), Belloi Nuvem, Bengaluru. Salcette – 403 601, Goa. Pan : Akgpd 2147 P Appellant Respondent Assessee By : Shri. Balaji, Ca Revenue By : Ms. Matta Padma, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.06.2024 Date Of Pronouncement : 04.06.2024

For Appellant: Shri. Balaji, CAFor Respondent: Ms. Matta Padma, Addl. CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 250Section 91

Gabon for the period 06.10.2013 to 31.08.2016 to tax in Gabon. Accordingly, the tax was paid in Gabon also. In order to avoid double taxation of salary income for the impugned period from 06.10.2013 to 31.08.2016, assessee claimed FTC of Rs.29,57,701 for the taxes paid in Gabon

Mag India Industrial Automation Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(3), Bangalore

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 314/BANG/2024[2014-15]Status: DisposedITAT Bangalore04 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Prakash Hegde, A.RFor Respondent: Sri Subramanian S., D.R

Section 234BSection 250

India Industrial Automation Systems Private Limited, Bangalore Page 3 of 5 years and therefore, the disallowance made by the AO will lead to double taxation for the Appellant. That the Appellant craves leave to add to and/or to alter, amend, rescind, modify, the grounds herein above or produce further documents ... year and partially reversed by the assessee in the subsequent years and therefore, the disallowance made by the ld. AO will lead to double taxation and prayed to consider this fact and grant sufficient relief on the partial reversal of the warranty provision made in the subsequent years

Mag India Industrial Automation Systems Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-2(3), Bangalore

In the result, appeals of the assessee are partly allowed for statistical purposes

ITA 313/BANG/2024[2013-14]Status: DisposedITAT Bangalore04 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Sri Prakash Hegde, A.RFor Respondent: Sri Subramanian S., D.R

Section 234BSection 250

Johnson & Johnson Pte Ltd, Mumbai vs. Commissioner of Income Tax (Appeals)-57 Income Tax Departmetnt, Mumbai

ITA 364/MUM/2024[2018-19]Status: DisposedITAT Mumbai04 Jun 2024AY 2018-19

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Rajan VoraFor Respondent: Shri Anil Sant

Section 143(3)Section 144C(3)Section 250Section 253

confirming the action of the learned AO of levying surcharge and education cess over and above the tax rate applicable under the India- Singapore Double Taxation Avoidance Agreements ('DTAA') while taxing the receipts in the nature of fees for technical services and royalties offered to tax by the appellant

Hapag-Llyod Aktiengesellschaft, Mumbai vs. DCIT-International Taxation-2(2)(2), Mumbai

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

ITA 4535/MUM/2023[2021-22]Status: DisposedITAT Mumbai04 Jun 2024AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Niranjan GovindekarFor Respondent: Shri Anil Sant

Section 143(3)Section 144C(13)Section 144C(5)Section 44B

Aktiengesellschaft. 2. In its appeal, the assessee has raised the following grounds:– “1. Non-Grant of Relief under Article 8 of the India - Germany Double Taxation Avoidance Agreement [„India Germany DTAA‟] 1.1 The learned Assessing Officer / Dispute Resolution Panel [„DRP‟] has erred in not appreciating the facts in the case ... issue arising in grounds no.1.1 to 1.5, raised in assessee’s appeal, pertains to the applicability of Article 8 of the India-Germany Double Taxation Avoidance Agreement (“DTAA”) to the freight earnings from feeder vessels. 4. The brief facts of the case pertaining to this issue, as emanating from

Van Oord Dredging and Marine Contractors Bv, Mumbai vs. Assistant Commissioner of Income Tax, Intl. Tax Circle - 4(3)(1), Mumbai

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

ITA 4533/MUM/2023[2021-22]Status: DisposedITAT Mumbai04 Jun 2024AY 2021-22

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Darshan KoikarFor Respondent: Shri Anil Sant

Section 143(3)Section 144C(13)Section 144C(5)Section 244ASection 270A

mark-up and hence, the same being reimbursement of cost, is not taxable as Royalty under the Act as well as under the Double Taxation Avoidance Agreement ('DTAA') between India and the Netherlands. 3. erred in treating the management service fees received by the Appellant as "Royalty" under Article ... nature of `make available' and hence are not taxable as `Fees for Technical Services' under the provisions of the India Netherlands Double Taxation Avoidance Agreement (“DTAA”). It was further claimed that the above services have been rendered entirely from outside India and the project office of the assessee

M/S Kantar Gdc India Pvt. Ltd. (Formerly Tns India Pvt Ltd), Hyderabad vs. Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 2261/HYD/2017[2013-14]Status: HeardITAT Hyderabad03 Jun 2024AY 2013-14

Bench: Shri Mahavir Singh & Shri Manjunatha, G.आ.अपी.सं /Ita No.2261/Hyd/2017 (िनधा"रण वष"/Assessment Year: 2013-14) M/S. Kantar Gdc India (P) Vs. Dy. C. I. T. Ltd (Formerly Tns India (P) Circle 2(2) Ltd, Hyderabad Hyderabad Pan:Aabcn2278F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate Harpreet Singh Ajmani राज" व "ारा/Revenue By:: Shri Shiva Sewak, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 15/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

For Appellant: Advocate Harpreet Singh AjmaniFor Respondent: : Shri Shiva Sewak, CIT(DR)

Section 143(3)Section 144C(5)Section 271(1)(c)

Deputy Commissioner of Income Tax, Non Corporate Circle 2, Coimbatore vs. Vijayakumar Banumathy, Coimbatore

Appeal stands dismissed

ITA 1268/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Jun 2024AY 2017-18

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं./ Ita No.1268/Chny/2023 (िनधा9रण वष9 / Assessment Year: 2017-18) Dcit Smt. Vijayakumar Banumathy बनाम Non- Corporate Circle-2 130-B, Cross Cut Road, Gandhipuram / Vs. Coimbatore. Coimbatore-641 012. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agjpb-2250-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2. Cross Objection No.55/Chny/2023 (In Ita No. 1268 /Chny/2023) (िनधा9रण वष9 / Assessment Year: 2017-18) बनाम/ Smt. Vijayakumar Banumathy Dcit 130-B, Cross Cut Road, Vs. Non- Corporate Circle-2 Gandhipuram, Coimbatore-641 012. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agjpb-2250-Q (अपीलाथ"/Cross Objector) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Revenue By : Shri Ar V Sreenivasan (Addl.Cit)- Ld. Dr " थ"कीओरसे/ Assessee By : Shri T. Banusekar (Ca)-Ld. Ar सुनवाईकीतारीख/Date Of Hearing : 01-05-2024 घोषणाकीतारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Revenue For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri T. Banusekar (CA)-Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl.CIT)- Ld. DR

Section 143(3)

assessee. When the sales have been reflected in the books of accounts and offered to tax, adding the same would amount to double taxation which is impermissible in law. The cash sales proceeds have been credited in the books of accounts and the same form part of assessee’s cash

Deputy Commissioner of Income Tax, Chennai vs. Pearl Printers and Publishers Pvt. Ltd, Chennai

Appeal stand dismissed which make assessee’s cross-objections infructuous

ITA 1043/CHNY/2023[2017-18]Status: DisposedITAT Chennai03 Jun 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.1043/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) Dcit M/S. Pearl Printers & Publishers (P) Ltd. Central Circle-2(4), बनाम/ Vs. Chennai-34. 8/16, Mogappair West, Chennai-600 058. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcp-7244-H (अपीलाथ"/Appellant) : (" थ" / Respondent) & 2.Cross Objection No.11/Chny/2024 (In Ita No.1043/Chny/2023) (िनधा*रण वष* / Assessment Year: 2017-18) बनाम/ M/S. Pearl Printers & Publishers (P) Ltd. Dcit 8/16, Mogappair West, Vs. Central Circle-2(4), Chennai-600 058. Chennai-34. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcp-7244-H (अपीलाथ"/Cross Objector) : (" थ" / Respondent) अपीलाथ" की ओरसे/ Revenue By : Shri V. Nandakumar (Cit) –Ld. Dr " थ" की ओरसे/ Assessee By : Shri G. Baskar & Shri I. Dinesh (Advocates)- Ld. Ars सुनवाई की तारीख/Date Of Hearing : 07-03-2024 घोषणा की तारीख /Date Of Pronouncement : 03-06-2024 आदेश / O R D E R Manoj Kumar Aggarwal () 1.1 Aforesaid Cross-Appeals For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax

For Appellant: Shri G. Baskar & Shri I. DineshFor Respondent: Shri V. Nandakumar (CIT) –Ld. DR

Section 153ASection 153C

facts remain uncontroverted before us also. The Ld. CIT(A) has also rendered a finding that taxing the impugned amount again would amount to double taxation which could not be sustained in the eyes of law. We concur with these findings as well as the finding that no case

Worley India Private Limited, Mumbai vs. Principal Commission of Income Tax 2, Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 554/MUM/2024[2018-19]Status: DisposedITAT Mumbai03 Jun 2024AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Girish Agrawal

Section 143Section 143(3)Section 14ASection 263Section 37(1)Section 80G

554/MUM/2024 (A.Y.: 2018-19) Worley India Pvt Ltd, Mumbai . issues (i)Claim of any other amount allowable as deduction in Schedule BP (ii)Double taxation relief u/sec 90/91(iii)Expenses incurred for earning exempt income and (iv) Capital gains/income on sale of property. Subsequently, the Assessing Officer (A.O) has issued

Satyam Venture Engineering Services Private Limited, Secunderabad vs. Assistant Commissioner of Income Tax, Central Circle -3(2), Hyderabad

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

ITA 192/HYD/2021[2016-17]Status: DisposedITAT Hyderabad31 May 2024AY 2016-17

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita-Tp No. 192/Hyd/2021 (धििाारण वर्ा / Assessment Year: 2016-17) Satyam Venture Assistant Commissioner Engineering Services Vs. Of Income Tax, Private Limited, Central Circle-3(2), Secunderabad Hyderabad [Pan No. Aafcs3287D] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri E.V. Sri Krishna, ARFor Respondent: Ms. L. Sunitha Rao, CIT-DR

Section 143(3)Section 40

paid normally determines the rate of return on the money lent, i.e. the rate of interest. While referring to the Klaus Vogel on Double Taxation Conventions (Third Edition) under Article 11 in paragraph 115, the Hon'ble High Court held that the PLR rate, therefore, would not be applicable ... learned DRP recorded that such payments amounted to Fee for Technical Services (FTS), and in the absence of FTS clause in the India -Thailand Double Taxation Avoidance Agreement (DTAA), the same have to be taxed as other income under Article 22 of DTAA, and for non-deduction

ACIT, Chennai vs. Johnson Lifts Pvt. Ltd., Chennai

In the result the appeal is partly allowed

ITA 47/CHNY/2024[2016-17]Status: DisposedITAT Chennai31 May 2024AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri Amitabh Shuklaआयकर अपील सं./Ita No.47/Chny/2024 & Ita No.48/Chny/2024 निर्धारण वर्ा /Assessment Year: 2016-17 & 2017-18

For Appellant: Shri R.Vijayaraghavan, AdvocateFor Respondent: Shri P.Sajit Kumar, JCIT

Section 32Section 36(1)(vii)Section 40Section 9

Companies of Rs. 51, 25, 360 which was paid without deduction of tax at source as per the provisions of the Act and relevant Double Taxation Avoidance Agreements, under ITA No.47/Chny/2024 & ITA No.48/Chny/2024 :- 7 -: section 40(a)(i). The amount paid to the Agents of the Company is only

M/S. Datalog Technologies Private Limited, Coimbatoree vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 937/CHNY/2023[2014-15]Status: DisposedITAT Chennai31 May 2024AY 2014-15

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita Nos.: 935, 936 & 937/Chny/2023 िनधा"रण वष" / Assessment Years: 2012-13, 2013-14 & 2014-15 Deputy Commissioner Of M/S. Datalog Technologies V. Income-Tax, Private Limited, International Taxation, Flat No. 6, 3Rd Street, Coimbatore. Narayandas Layout, Tatabad, Coimbatore – 641 012. [Pan: Aabcd-5720-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 08.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

under: "8. Having regard to the position of law explained in Azadi Bachao Andolan (supra) and later followed in numerous decisions that a Double Taxation Avoidance Agreement acquires primacy in such cases, where reciprocating states mutually agree upon acceptable principles for tax treatment, the provision in Section 206AA ... mean that where the deductee i.e. the overseas resident business concern conducts its operation from a territory, whose Government has entered into a Double Taxation Avoidance Agreement with India, the rate of taxation would be as dictated by the provisions of the treaty." Therefore, section 206AA(7) is inapplicable

M/S. Datalog Technologies Private Limited, Coimbatore vs. DCIT, Inernational Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 936/CHNY/2023[2013-14]Status: DisposedITAT Chennai31 May 2024AY 2013-14

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

M/S. Datalog Technologies Limited, Coimbatore vs. DCIT, International Taxation, Coimbatore

In the result, appeals filed by the assessee for all the three assessment years are allowed

ITA 935/CHNY/2023[2012-13]Status: DisposedITAT Chennai31 May 2024AY 2012-13

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. D. Hema Bhupal, JCIT

Section 195Section 201(1)Section 9Section 9(1)(vii)

M/S. Sanjay Gold Palace, Chennai vs. ITO, Non Corp. Ward 6(3), Chennai

In the result, appeal filed by the assessee is allowed

ITA 1629/CHNY/2023[2017-18]Status: DisposedITAT Chennai31 May 2024AY 2017-18

Bench: Shri Aby T Varkey, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपील सं./Ita No.: 1629/Chny/2023 िनधा"रण वष" / Assessment Year: 2017-18 Income Tax Officer, M/S. Sanjay Gold Palace, V. Non-Corporate Ward 6(3), Shop No. 16/A, Nsc Bose Road, Chennai – 600 006. Sowcarpet, Chennai – 600 079. [Pan: Adcfs-8067-N] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri. D. Anand, Advocate अपीलाथ" क" ओर से/Appellant By ""यथ" क" ओर से/Respondent By : Shri. D. Hema Bhupal, Jcit सुनवाई क" तारीख/Date Of Hearing : 09.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 31.05.2024 आदेश /O R D E R

For Respondent: Shri. D. Hema Bhupal, JCIT

Section 143(2)Section 143(3)Section 69Section 69B

opinion that when the sales has been reflected in the books of accounts and offered to tax, adding the same again would amount to double taxation, which is impermissible in law. The cash sales made by the assessee have been credited in the books of accounts and the same form ... opinion that when the sale has been reflected in the books of accounts and offered to tax, adding the same again would amount to double taxation which is impermissible in law. The cash sales proceeds have been credited in the books of accounts and the same form part of assessee

Suchi Agrawal, Noida vs. ITO Ward 5(2)(4), Noida

ITA 601/DEL/2024[2020-21]Status: DisposedITAT Delhi31 May 2024AY 2020-21

Bench: Shri S Rifaur Rahman & Shri Sudhir Pareek

For Appellant: Shri Akash Vajpai, Adv. and Ms. Shweta ShandiyalFor Respondent: Shri Om Prakash, Sr. Dr

Section 143(1)Section 154Section 90

dated 02/04/1982 has held that:- SECTION 90. AGREEMENT WITH FOREIGN COUNTRIES [CORRESPONDING TO SECTION 40A OF THE 1922 ACT] 627. Specific provisions made in double taxation avoidance agreement Whether it would prevail over general provisions contained in Income- tax Act 1. It has come to the notice of the Board ... that sometimes effect to the provisions of double taxation avoidance agreement is not given by the Assessing Officers when they find that the provisions of the agreement are not in conformity with the provisions of the Income-tax Act, 1961. 2. The correct legal position is that where a specific

ACIT, Corporate Circle-3(1), Chennai vs. M/S Standard Chargered Global Business Servies Pvt. Limited, Chennai

In the result, the appeal filed by the assessee in ITA

ITA 124/CHNY/2023[2018-19]Status: DisposedITAT Chennai30 May 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadishआयकर अपील सं./Ita No.: 964/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 Standard Chartered Global The Deputy Commissioner Business Services Pvt. Ltd., Vs. Of Income Tax, No.1, Haddows Road, Corporate Circle 3(2), Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri R. Clement Ramesh Kumar, Cit & आयकर अपील सं./Ita No.: 124/Chny/2023 िनधा"रण वष"/Assessment Year:2018-19 The Assistant Standard Chartered Global Commissioner Of Income Vs. Business Services Pvt. Tax, Ltd., Corporate Circle 3(1), No.1, Haddows Road, Chennai. Chennai – 600 006. Pan: Aaecs 9043E (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Sriram Seshadri, Ca राज"व क" ओर से /Revenue By : Shri P.Sajit Kumar, Jcit सुनवाई क" तारीख/Date Of Hearing : 28.05.2024 घोषणा क" तारीख/Date Of Pronouncement : 30.05.2024

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri R. Clement Ramesh Kumar, CIT

Section 143(3)Section 192Section 195Section 40

partake the nature of fees for technical/ Included services (FTS'/ FIS) despite the narrower provisions of Article 12 of the Agreements for Avoidance of Double Taxation (DTAA) entered into by India with the US/ UK and also by alleging that the seconded employees constitute a Service PE for overseas group