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“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
97
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

Grasim Industries Limited (As A Successor to Aditya Birla Nuvo Ltd), Mumbai vs. Addl CIT Ltu, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 1065/MUM/2017[2011-12]Status: DisposedITAT Mumbai28 Dec 2023AY 2011-12

Bench: Shri Vikas Awasthy, Jm & Ms Padmavathy S, Am

For Appellant: Shri Yogesh Thar, ARFor Respondent: Ms. A. Alankrutha, Sr. DR
Section 10BSection 115JSection 14ASection 234BSection 271(1)(c)Section 32(1)(iia)Section 37Section 40Section 43BSection 80I

ground no. 2- Re-computation of Dividend Distribution Tax ("DDT") liability on dividends paid to non-resident shareholders at beneficial rates as per applicable Double Taxation Avoidance Agreements and claim of refund for excess taxes paid. Additional Ground no. 3- Treating incentives under Market Linked Focus Product Scheme

Great Eastern Energy Corporation Limited, Gurugram vs. Income Tax Officer, TDS Ward-1(3)(2), International Taxation-1, Delhi

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

ITA 2446/DEL/2023[2014-15]Status: DisposedITAT Delhi28 Dec 2023AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. K. M. Gupta, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR
Section 143(3)Section 201Section 201(1)Section 250

Singapore to the Appellant amounting to Rs. 63,80,007/- to be in the nature of Fees for Technical / Included Services ('FTS/FIS') under the Double Taxation Avoidance Agreement (‘DTAA’) between India and Singapore. 5.1 That the Ld. TDS officer while doing so has misconstrued the relevant provisions of the DTAA

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

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

ITA 673/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasada.Yr. : 2012-13 Sunbeam Lightweighting Vs. Dcit, Circle 24(2), Solutions Pvt. Ltd. New Delhi – 110002 (Formerly: Sunbeam Auto Pvt. Ltd), 38/6, K.M. Stone, Delhi-Jaipur Highway, Narsingpur, Gurgaon-122001 (Pan: Aafcn8583K) (Appellant) (Respondent) & Ay 2012-13 Dcit, Circle 24(2), Sunbeam Auto Pvt. Ltd, Room No. 328, Cr Building, Vs. S-323, Panchsheel Park, Ip Estate, New Delhi – 110 017 New Delhi – 2 (Pan: Aaabcs2948F) (Respondent) (Appellant) Assessee By : Ms. Sashi Kapila, Adv., Sh. Sushil Kumar, Adv. & Sh. Parvesh Kumar, Adv. Department By : Sh. Anuj Garg, Sr. Dr. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 27.12.2023 Order Per Shamim Yahya, Am : The Assessee As Well As Revenue Has Filed The Cross Appeals Against The Order Of The Ld. Cit(A)-8, New Delhi Relating To Assessment Year 2012-13 On The Following Grounds:-

For Appellant: Ms. Sashi Kapila, Adv., Sh. SushilFor Respondent: Sh. Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 264Section 40Section 43(1)Section 43(6)

section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA”). Further, Explanation to section 9(2) clarified that the above shall be deemed to accrue or arise in India irrespective of where

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

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

ITA 115/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Dec 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasada.Yr. : 2012-13 Sunbeam Lightweighting Vs. Dcit, Circle 24(2), Solutions Pvt. Ltd. New Delhi – 110002 (Formerly: Sunbeam Auto Pvt. Ltd), 38/6, K.M. Stone, Delhi-Jaipur Highway, Narsingpur, Gurgaon-122001 (Pan: Aafcn8583K) (Appellant) (Respondent) & Ay 2012-13 Dcit, Circle 24(2), Sunbeam Auto Pvt. Ltd, Room No. 328, Cr Building, Vs. S-323, Panchsheel Park, Ip Estate, New Delhi – 110 017 New Delhi – 2 (Pan: Aaabcs2948F) (Respondent) (Appellant) Assessee By : Ms. Sashi Kapila, Adv., Sh. Sushil Kumar, Adv. & Sh. Parvesh Kumar, Adv. Department By : Sh. Anuj Garg, Sr. Dr. Date Of Hearing : 20.12.2023 Date Of Pronouncement : 27.12.2023 Order Per Shamim Yahya, Am : The Assessee As Well As Revenue Has Filed The Cross Appeals Against The Order Of The Ld. Cit(A)-8, New Delhi Relating To Assessment Year 2012-13 On The Following Grounds:-

For Appellant: Ms. Sashi Kapila, Adv., Sh. SushilFor Respondent: Sh. Anuj Garg, Sr. DR
Section 143(3)Section 14ASection 264Section 40Section 43(1)Section 43(6)

section 9(1)(vii) of the Act and Fees for Included Services (“FIS”) as per Article 12(4) of India-USA Double Taxation Avoidance Agreement (“India-USA DTAA”). Further, Explanation to section 9(2) clarified that the above shall be deemed to accrue or arise in India irrespective of where

Adobe Systems Software Ireland Ltd, Ireland vs. ACIT, Circle 1(1)(1), International Taxation, New Delhi

Appeal is allowed in terms indicate above

ITA 804/DEL/2023[2016-17]Status: DisposedITAT Delhi22 Dec 2023AY 2016-17

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2016-17] Adobe Systems Software Ireland Vs Acit, Ltd., 406, Riverwalk, Citywest Circle-1(1)(1), Business Campus, Saggart, International Dublin 24, Ireland Taxation, Pan-Aahca7203M New Delhi. Appellant Respondent Appellant By Shri Ravi Sharma, Adv. & Ms. Shruti Khimta, Ar Respondent By Shri Vizay B.Vasanta, Cit Dr Date Of Hearing 12.12.2023 Date Of Pronouncement 22.12.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld.Acit, Circle-International Taxation 1(1)(1), Delhi Dated 24.01.2023 For The Assessment Year 2016-17. 2. The Assessee Has Raised Following Grounds Of Appeal:-

erred in holding that the Appellant has a dependent agent permanent establishment ("PE") in India in terms of Article 5(6) of the Double Taxation Avoidance Agreement between India and Ireland. 1.2. That the Ld. AO and Hon'ble DRP grossly erred in completely disregarding the fact that Adobe Systems ... provisions of the Act, as opposed to applying the beneficial tax rate of 10% provided under Article 11 of the India-Ireland Double Taxation Avoidance Agreement ("DTAA" or "Tax treaty"). 4. That on the facts and in circumstances in law, the Ld. AO erred in not allowing credit of taxes

Agilent Technologies (International) Private Ltd, Haryana vs. Circle 1(1), Delhi

ITA 789/DEL/2022[2017-18]Status: DisposedITAT Delhi22 Dec 2023AY 2017-18

Bench: Shri Kul Bharat & Dr. B. R. R. Kumar

For Appellant: Sh. Vishal Goel, CAFor Respondent: Sh. Rohit Anand, Sr. DR
Section 135Section 142(1)Section 234ASection 270ASection 37Section 80G

alleging the same to be rental income not offered to tax by the Appellant. The above action of the Ld. AO has resulted in double taxation of rental income of INR 52,87,150 already offered to tax. 2 Aligent Technologies (Interantioanal)p.Ltd. Rejecting deduction claim under section

ITO-26-(2)(1), Mumbai vs. M/S. Sharada Enterprises, Mumbai

In the result, the appeal filed by the revenue stand dismissed and cross objection filed by the assessee is allowed

ITA 1417/MUM/2023[2019-20]Status: DisposedITAT Mumbai21 Dec 2023AY 2019-20

Bench: Shri Aby T Varkey&F Shri Amarjit Singhito-26(2)(1), Vs. M/S Sharada Enterprises, Room No. 127, 1 St Floor, 84-A, Mittal Court, 224, G-Block, Kautilya Bhavan, Nariman Point, Bandra Kurla Complex, Mumbai – 400021 Mumbai – 400 051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aamts9429H Appellant .. Respondent

For Appellant: Nimesh VoraFor Respondent: Ashok Kumar Ambastha
Section 10Section 143(1)Section 143(1)(a)Section 2(23)Section 5

main objective of granting the exemption, under section 10(2A) to the share of profit received by the partner, is the avoidance of double taxation. 7.10 The appellant received share of profit from the firm which is exempt income While computing the taxable income of the appellant for the year

Volvo Information Technology Ab, Sweden vs. DCIT Int. Tax. Circle -3(1)(1), New Delhi

In the result, assessee’s appeals in ITA No

ITA 2780/DEL/2022[2015-16]Status: DisposedITAT Delhi20 Dec 2023AY 2015-16

Bench: Shri Kul Bharat & Dr. B.R.R. Kumar

Section 194CSection 9(1)(vi)

liable to tax @ 10% in India in terms of section 9(1)(vi) of the Income-tax Act. 1961 as well as under the Double Taxation Avoidance Agreement (DTAA). 3. That the assessing officer / DRP erred on facts and in law in holding that consideration received from the Volvo Group ... EYGSL (UK) does not amount to royalty Signature Not Verified Digitally Signed Signing Date:10.12.2021 18:30:13 under Article 13 of the Double Taxation Avoidance Agreement between India and the United Kingdom (hereinafter referred to as the „India-UK DTAA‟). 10. On the other hand, the learned counsel

Hcl Technologies Italy S.P.A, Italy vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 596/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Technologies Belgium Bvba, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 595/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Mexico S. De R L, Mexico vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 594/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Hongkong Sar Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 593/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Technologies (Proprietary) Limited, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 567/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Technologies Bv, Netherlands vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 565/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Australia Services Pty Ltd, Australia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 564/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Technologies Maylasia Sdn Bhd, Malaysia vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 563/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl (Brazil) Technologies Da Informacao Eireli, New Delhi vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 562/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Canada Inc., Canada vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 561/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Poland Sp Zoo, Poland vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 560/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated

Hcl Technologies Germany Gmbh, Germany vs. ACIT Circle -2(1)(1) International Taxation, New Delhi

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

ITA 559/DEL/2021[2012-13]Status: DisposedITAT Delhi20 Dec 2023AY 2012-13

Bench: SHRI KUL BHARAT (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 144C(13)

respect of services utilised in a business carried on by the 'payer' outside India. 5. Payments not chargeable to tax under the India-Singapore Double Taxation Avoidance Agreement ("DTAA") 5.1 Without prejudice and in the alternate, that on the facts and circumstances of the case ... held to be taxable as Fee for Technical Services (FTS) u/s 9(1)(vii) of the Act and also under the Double Taxation Avoidance Agreement (DTAA). The assessee filed objections before the Dispute Resolution Panel (DRP) and the same were disposed of by the DRP vide its directions dated