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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

L & T Technology Services Limited, Mumbai vs. ACIT Circle 2(2)(1), Mumbai

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

ITA 2542/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Oct 2023AY 2018-19

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blel & T Technology Services Limited V. Acit – Circle – 2(2)(1) L & T House, N.M. Marg Room No. 545, 5Th Floor Mumbai - 400001 Aaykar Bhavan, M.K. Road Mumbai - 400020 Pan: Aaccl4310P (Appellant) (Respondent) Assessee Represented By : Shri Nitesh Joshi Department Represented By : Shri Manoj Kumar

Section 144C(5)Section 14ASection 69CSection 90

billable. 10. The Assessing Officer erred in adding without admitting the evidence filed by the Appellant. an amount of Rs.5,54,08,919 being double taxation relief claimed by the appellant under Section 90/91 of the Income-tax Act by failing to appreciate that the foreign income on which taxes ... verify the claim of the assessee that the provision was disallowed in the year in which provision was created, resultantly, it results in double taxation. 27. Similar to the premia income, the Assessing Officer before passing the final assessment order asked the assessee to provide the relevant information. However, assessee

Nokia of America Corporation (As Sucessor of Alcatel Usa Sourcing Lp, Haryana vs. JCIT (OSD) International Tax- 1(1) (1), Mumbai

Appeal are disposed off as being infructuous

ITA 2104/MUM/2021[2006-07]Status: DisposedITAT Mumbai31 Oct 2023AY 2006-07
For Appellant: Shri Madhur AgarwalFor Respondent: Shri Anil Sant
Section 143(3)Section 144C(5)Section 234A

same to be Royalties and Fee for Included Services taxable in India in terms of Article 12(3) & 12(4)(a) of the Double Taxation Avoidance Agreement (for short ‘DTAA’) and (b) an addition of INR 11,43,00,000/- holding the same to be business profits attributable

Inteva Products Netherlands B.V., Netherlands vs. ACIT, Circle 2(1)(1), International Taxtion, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 765/DEL/2023[2020-21]Status: DisposedITAT Delhi31 Oct 2023AY 2020-21

Bench: Shri Challa Nagendra Prasada N D Shri M. Balaganesh

For Appellant: A. R
Section 143(3)Section 144CSection 144C(13)Section 9(1)(vii)

assessee for providing business support services is in the nature of fees for technical services (FTS) under Article 12(5) of the India-Netherlands Double Taxation Avoidance Agreement (DTAA), hence, taxable in India. 3. Briefly the facts are that the assessee is a non-resident corporate entity incorporated in Netherland

Cricket Australia, Australia vs. DCIT, Int, Taxation Circle-1(2)(1), New Delhi

In the result, appeal is allowed as indicated above

ITA 605/DEL/2023[2013-14]Status: DisposedITAT Delhi31 Oct 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2013-14

For Appellant: Shri Percy Pardiwalla, Sr. Adv. &For Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 139(1)Section 147Section 148Section 194E

India. It was further submitted, even otherwise also, the fee received cannot be treated as royalty under Article 12(3) of India- Australia Double Taxation Avoidance Agreement (DTAA). However, the Assessing Officer rejected the submission of the assessee and proceeded to tax the license fee of Rs.30

Veg 'N' Table, Noida vs. DCIT, Circle- Int. Tax 3(1)(1), Delhi

In the result, the appeal is allowed, as indicated above

ITA 2251/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Oct 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. B.R.R. Kumarassessment Year: 2018-19 . Veg ‘N’ Table, Vs. Dcit, 801, Tower-A 1, Circle- International Tax - Ansal Corporate Park, 3(1)(1), Sector-142, Delhi Noida Pan :Aagcv2131A (Appellant) (Respondent)

Section 143(3)Section 144C(13)

present appeal is confined to taxability of long-term capital gain claimed as exempt by the assessee under Article 13(4) of India – Mauritius Double Taxation Avoidance Agreement (‘DTAA’). 5. Briefly the facts are, as stated by the Assessing Officer, the assessee is non-resident corporate entity and tax resident ... Government of India has entered into an agreement with any other country outside India for granting relief of tax or for avoidance of double taxation, then in relation to the concerned assessee to whom the agreement applies, the provisions of the Act shall apply to the extent they are more

DCIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6455/DEL/2019[2016-17]Status: DisposedITAT Delhi31 Oct 2023AY 2016-17

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

Telmos Electronics, Haryana vs. ITO Ward-5, Hisar

In the result, the appeal of the assessee is dismissed

ITA 2807/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Oct 2023AY 2015-16

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Years : 2015-16] Telmos Electronics, Vs Ito, Jindal Chowk, Model Town, Hisar, Ward-5, Haryana-125005. Hisar. Pan-Aacft1673L Appellant Respondent [Assessment Year: 2010-11] Telmos Electronics, Vs Jcit, Jindal Chowk, Model Town, Hisar, Hisar. Haryana-125005. Pan-Aacft1673L Appellant Respondent Appellant By None Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 17.10.2023 Date Of Pronouncement 31.10.2023 Order Per Kul Bharat, Jm : Both Appeals Filed By The Assessee Against The Separate Orders Of Ld.Cit(A), Hisar Both Dated 31.12.2018 For The Assessment Years 2015-16 & 2010-11. The Appeals Are Taken Up Together For Hearing & Are Being Disposed Off By Way Of Consolidated Order For The Sake Of Brevity & Convenience.

Section 40A(3)Section 68

quashed being arbitrary and illegal. 4. That the authority(s) below CIT(A) Hisar and A.O. JCIT Hisar was absolutely wrong in sustaining double taxation of interest income one in the case of appellant assessee firm, after disallowing deduction specifically when the same stand already assessed and charged as income ... assessee/ the appellant assessee firm has discharged its burden to prove the said cash credits. In as much as law may not permit double taxation on in the hands of creditor and other in the return of the appellant assessee firm. Your kind attention is drawn to the facts that

Telmos Electronics, Haryana vs. JCIT, Hisar

In the result, the appeal of the assessee is dismissed

ITA 2655/DEL/2019[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

Bench: Shri Kul Bharat & Shri M.Balaganesh[Assessment Years : 2015-16] Telmos Electronics, Vs Ito, Jindal Chowk, Model Town, Hisar, Ward-5, Haryana-125005. Hisar. Pan-Aacft1673L Appellant Respondent [Assessment Year: 2010-11] Telmos Electronics, Vs Jcit, Jindal Chowk, Model Town, Hisar, Hisar. Haryana-125005. Pan-Aacft1673L Appellant Respondent Appellant By None Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 17.10.2023 Date Of Pronouncement 31.10.2023 Order Per Kul Bharat, Jm : Both Appeals Filed By The Assessee Against The Separate Orders Of Ld.Cit(A), Hisar Both Dated 31.12.2018 For The Assessment Years 2015-16 & 2010-11. The Appeals Are Taken Up Together For Hearing & Are Being Disposed Off By Way Of Consolidated Order For The Sake Of Brevity & Convenience.

Section 40A(3)Section 68

quashed being arbitrary and illegal. 4. That the authority(s) below CIT(A) Hisar and A.O. JCIT Hisar was absolutely wrong in sustaining double taxation of interest income one in the case of appellant assessee firm, after disallowing deduction specifically when the same stand already assessed and charged as income ... assessee/ the appellant assessee firm has discharged its burden to prove the said cash credits. In as much as law may not permit double taxation on in the hands of creditor and other in the return of the appellant assessee firm. Your kind attention is drawn to the facts that

DCIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5659/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Oct 2023AY 2015-16

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

ACIT, Central Circle-1, New Delhi vs. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5506/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Oct 2023AY 2014-15

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6054/DEL/2016[2013-14]Status: DisposedITAT Delhi31 Oct 2023AY 2013-14

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 5601/DEL/2016[2012-13]Status: DisposedITAT Delhi31 Oct 2023AY 2012-13

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 3234/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Oct 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

ACIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 72/DEL/2014[2010-11]Status: DisposedITAT Delhi31 Oct 2023AY 2010-11

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

DCIT, New Delhi vs. M/S. Sahara Prime City Ltd., Lucknow

In the result all the appeals preferred by the Revenue stand dismissed

ITA 6242/DEL/2013[2009-10]Status: DisposedITAT Delhi31 Oct 2023AY 2009-10

Bench: Shri Kul Bharat & Shri M. Balaganesha.Y. 2009-10 A.Y. 2010-11 A.Y. 2011-12 A.Y. 2012-13 A.Y. 2013-14 A.Y. 2014-15 A.Y. 2015-16 A.Y. 2016-17

Section 14A

exempt income to tax, the appellant cannot be subjected to disallowance in respect of the expenses relating to such income. That would amount to double taxation and impinge on the fundamental right of the appellant. In this view of the matter, no disallowance can be made u/s 14A. I hold ... said exempt income to tax, the appellant cannot be subjected to disallowance in respect of expenses relating to such income. That would amount to double taxation and 14 ITA Nos. 6242/Del/2013 & ors. impinge on the fundamental right of the appellant. In this view of the matter, no disallowance

Milestone Dewellers Pvt. Ltd., Jaipur vs. ITO Ward 6(2), Jaipur

In the result, appeal of the assessee is allowed

ITA 565/JPR/2023[2017-18]Status: DisposedITAT Jaipur31 Oct 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri Arvind Kumar (CIT) a
Section 143(3)Section 144BSection 147

NFAC who 22 Milestone Dewellers Pvt. Ltd. vs. ITO ignored the same thus such action of ld.CIT(A) resulted into double taxation of an income. It is further submitted that in case valuation of WIP as per ld. DVO report is to be considered than it would be considered ... said order were also submitted to the ld. CIT(A) NFAC who ignored the same thus such action of ld.CIT(A) resulted into double taxation of an income thus this difference if any is to be made is to be spread for the years involved as directed herein above. While

Abhinav Jhalani, Jaipur vs. Deputy Commissioner of Income Tax(Int. Tax.), Jaipur

In the result, appeal of the assessee is allowed

ITA 527/JPR/2023[2020-2021]Status: DisposedITAT Jaipur31 Oct 2023AY 2020-2021

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Ms. Sweta Saboo, CAFor Respondent: Shri A.S. Nehra, Addl.CITa
Section 154Section 90

assessee has got salary from his employer in Spain and due tax has been deducted by the employer. As per Article 15 of Double Taxation Avoidance Agreement (DTAA) with country Spain, the tax payable by assessee in that country is eligible for relief under section 90 of the Income ... Finland DTAA provides for credit for foreign taxes. The relevant portion of sub clause (2) of Article 22 is reproduced below :- “ 2. In India double taxation shall be eliminated as follows :- Where a resident of India derives income which, in accordance with the provisions of this Agreement, may be taxed

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6725/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Oct 2023AY 2014-15

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as under Article 12(4) of India – Singapore Double Taxation Avoidance Agreement (‘DTAA’). 3. Briefly the facts relating to this issue, being more or less common in all these appeals, are, the assessee

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6724/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Oct 2023AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as under Article 12(4) of India – Singapore Double Taxation Avoidance Agreement (‘DTAA’). 3. Briefly the facts relating to this issue, being more or less common in all these appeals, are, the assessee

Bombardier Transportation (Holdings) Singapore Pte. Ltd., Singapore vs. DCIT, International Taxation, Circle- 1(1)(2), New Delhi

In the result, ITA No.6723/Del/2017 is allowed, whereas,

ITA 6723/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Oct 2023AY 2012-13

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-

Section 9(1)(vii)

section 9(1)(vii) of the Income-tax Act, 1961 (in short ‘the Act’) as well as under Article 12(4) of India – Singapore Double Taxation Avoidance Agreement (‘DTAA’). 3. Briefly the facts relating to this issue, being more or less common in all these appeals, are, the assessee