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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

Rga International Reinsurance Company Designated Authority Compqny, Mumbai vs. DCIT (International Taxation) 4(1) (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

erred in concluding that the Appellant has a fixed place permanent establishment (PE) in India as per Article 5(1) of the Double Taxation Avoidance Agreement entered between India and Ireland (India-Ireland Tax Treaty). 3. Ground 3 The learned AO has, on the facts and circumstances of the case ... RIRC, in short), is a company incorporated in and fiscally domiciled in Ireland and is admittedly entitled to the benefits of the India Ireland Double Taxation Avoidance Agreement [(2002) 254 ITR (Stat) 245; Indo-Irish tax treaty, in short]. The assessee is engaged in the business of providing reinsurance services

Hireright Ltd, Uk vs. ACIT, Circle 2(1)(1), International Taxation, New Delhi

In the result, the appeals of the assessee for both the AYs 2019-20

ITA 373/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Sept 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21 & Asstt. Year: 2019-20

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234DSection 270A

screening and investigation services is in the nature of 'Royalty' or 'Fees for Technical Services' ("FTS") under the provisions of Article 13 of the Double Taxation Avoidance Agreement between India and UK ("India - UK DTAA"). 2.1. That on the facts and circumstances of the case ... screening and investigation services is in the nature of 'Royalty' or 'Fees for Technical Services' ("FTS") under the provisions of Article 13 of the Double Taxation Avoidance Agreement between India and UK ("India - UK DTAA"). 2.1. That on the facts and circumstances of the case

Hireright Limited, London vs. ACIT, Circle 2(1)(1), Int. Tax, New Delhi

In the result, the appeals of the assessee for both the AYs 2019-20

ITA 1884/DEL/2022[2019-20]Status: DisposedITAT Delhi06 Sept 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21 & Asstt. Year: 2019-20

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234ASection 234DSection 270A

screening and investigation services is in the nature of 'Royalty' or 'Fees for Technical Services' ("FTS") under the provisions of Article 13 of the Double Taxation Avoidance Agreement between India and UK ("India - UK DTAA"). 2.1. That on the facts and circumstances of the case ... screening and investigation services is in the nature of 'Royalty' or 'Fees for Technical Services' ("FTS") under the provisions of Article 13 of the Double Taxation Avoidance Agreement between India and UK ("India - UK DTAA"). 2.1. That on the facts and circumstances of the case

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2084/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

Delhi) has held that there is some difference between section 9 and article 12 of the Agreement for the Avoidance of Double taxation between India and Canada in the definition of ‘fee for technical/included services’, inasmuch as the requirement of paragraph 4(b) of article 12 of DTAA as absent

Airport Authority of India, New Delhi vs. ITO (International Taxation), New Delhi

In the result, both the appeals filed by the assessee in ITA No

ITA 2083/DEL/2016[2014-15]Status: DisposedITAT Delhi05 Sept 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

For Appellant: Shri Ruchesh Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 195Section 195(2)

Delhi) has held that there is some difference between section 9 and article 12 of the Agreement for the Avoidance of Double taxation between India and Canada in the definition of ‘fee for technical/included services’, inasmuch as the requirement of paragraph 4(b) of article 12 of DTAA as absent

Cadence Design Systems (Ireland) Limited, Gurgaon vs. ACIT Circle 1(2)(1) (International Taxation), New Delhi

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

ITA 247/DEL/2023[2018-19]Status: DisposedITAT Delhi04 Sept 2023AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganeshcadence Design Systems Vs. Acit, (Ireland) Ltd, Circle-1(2)1(1), Deloitte Touche Tohmatsu India International Taxation, Llp Building No. 10, Tower B, New Delhi 7Th Floor, Dlf Cyber City Complex, Dlf City, Phase-Ii, Gurgaon (Appellant) (Respondent) Pan: Aadcc9139J Assessee By : Ms. Reema Grewal, Ca Revenue By: Shri Sanjay Kumar, Sr. Dr Date Of Hearing 21/08/2023 Date Of Pronouncement 04/09/2023

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 143(3)Section 195Section 199Section 250(6)

from supply of such software was not taxable in India as per Article 7 read with Article 5 and Article 12 of India-Ireland Double Taxation Avoidance Agreement. However, despite non-taxability of the aforesaid receipts, certain customers in India deducted tax on such payment

Dy. Commissioner of Income Tax, Central Cir. -4, Surat vs. Shri Hiteshkumar Laljibhai Patel, Surat

In the result, the ground of appeal raised by revenue is dismissed

ITA 295/SRT/2023[2018-19]Status: DisposedITAT Surat04 Sept 2023AY 2018-19

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.295/Srt/2023 (Ay 2018-19) (Hearing In Virtual Court) Deputy Commissioner Of Income- Shri Hiteshkumar Laljibhai Tax, Central Circle-4, Surat, Room Patel, 52, Narayanmuni Nagar Vs No.508, 5Th Floor, Aayakar Society, Nani Ved Road, Surat- Bhawan, Majura Gate, Surat- 395004 Pan Aanpp 3560 B 395001 अपीलाथ"/Appellant ""थ" /Respondent

Section 143(3)Section 194ASection 198Section 254(1)

already been taxed in the hand of firm Paramhansh & Co. and in taxing the same in the hands of assessee would lead to double taxation, which is against the principle of taxation and natural justice. On the basis of such observation, the Ld. CIT(A) deleted the entire addition. Aggrieved ... gains which has already been taxed in the hand of firm. In taxing the same in the hands of assessee, it would lead to double taxation, which is against the principle of taxation and natural justice and granted full relief to the assessee. 9 Sh. Hiteshkumar L Patel

Access Diamonds Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-7(1), Mumbai

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

ITA 600/MUM/2023[2012-13]Status: DisposedITAT Mumbai01 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ Dcit, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahca0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri Dharmvir D Yadav (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)-49, Mumbai Dated 30.06.2016 For Ay. 2012-13. 2. There Is A Delay Of 2366 Days [I.E, Six (6) Years & 05 Months] In Filing Of This Appeal Before This Tribunal. 3. First Of All Will Deal With The Application Filed By The Ld. Ar Of The Assessee Shri Manish Panwar For Condonation Of In-Ordinate Delay. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading Of Gold Bullion & Bars. For The Assessment Year Under Appeal, The Assessee Had Filed Its Return Of Income After Declaring Loss Of Rs. (8,932)/- On 27.09.2012. The Return Of Income Was Initially Processed U/S.143 (1) Of The Income Tax Act, 1961. Thereafter, The Case Of Assessee Was Selected For Scrutiny.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 143Section 143(3)

assessee had duly offered the same for taxation in AY 2015-16; and therefore the impugned action of Ld. CIT(A) will tantamount to double taxation [of the refund of MVAT] and therefore pleaded to admit this appeal for the interest of justice. With these background facts in mind ... contents of the sworn affidavit of the assessee’s director and reason for delay as discussed supra as well as the issue of double taxation brought to my notice, the delay caused in filing of Appeal is condoned in the interest of justice. 8. Coming to the merits

Sachin Vilas Chaugule, Mumbai vs. CIT (Appeals)-47, Mumbai

In the result we set-aside all these 6

ITA 713/MUM/2023[2014-2015]Status: DisposedITAT Mumbai31 Aug 2023AY 2014-2015

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vimal Punamiya, AdvFor Respondent: Dr. Kishor Dhule, CIT DR
Section 143Section 153ASection 251

year 2008 – 9 to assessment year 2013 – 14 are based on the table mentioned in the assessment order. Assessee submitted that there is a double taxation of the cash amounting to ₹ 5.52 crores. While furnishing disclosure before the settlement commission assessee has spread cash of the above sum in three ... learned CIT – A when the same income is further offered by the assessee for assessment year 2014 – 15 iii. whether where there is a double taxation of the same income in which year the income should be taxed i.e. as per the amount disclosed before the settlement commission which

Sachin Vilas Chaugule, Mumbai vs. CIT (Appels), Mumbai

In the result we set-aside all these 6

ITA 712/MUM/2023[2013-2014]Status: DisposedITAT Mumbai31 Aug 2023AY 2013-2014

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vimal Punamiya, AdvFor Respondent: Dr. Kishor Dhule, CIT DR
Section 143Section 153ASection 251

year 2008 – 9 to assessment year 2013 – 14 are based on the table mentioned in the assessment order. Assessee submitted that there is a double taxation of the cash amounting to ₹ 5.52 crores. While furnishing disclosure before the settlement commission assessee has spread cash of the above sum in three ... learned CIT – A when the same income is further offered by the assessee for assessment year 2014 – 15 iii. whether where there is a double taxation of the same income in which year the income should be taxed i.e. as per the amount disclosed before the settlement commission which

Sachin Vilas Chaugule, Mumbai vs. CIT (Appeals), Mumbai

In the result we set-aside all these 6

ITA 711/MUM/2023[2012-13]Status: DisposedITAT Mumbai31 Aug 2023AY 2012-13

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vimal Punamiya, AdvFor Respondent: Dr. Kishor Dhule, CIT DR
Section 143Section 153ASection 251

year 2008 – 9 to assessment year 2013 – 14 are based on the table mentioned in the assessment order. Assessee submitted that there is a double taxation of the cash amounting to ₹ 5.52 crores. While furnishing disclosure before the settlement commission assessee has spread cash of the above sum in three ... learned CIT – A when the same income is further offered by the assessee for assessment year 2014 – 15 iii. whether where there is a double taxation of the same income in which year the income should be taxed i.e. as per the amount disclosed before the settlement commission which

Sachin Vilas Chaugule, Mumbai vs. CIT (Appeals), Mumbai

In the result we set-aside all these 6

ITA 710/MUM/2023[2011-12]Status: DisposedITAT Mumbai31 Aug 2023AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vimal Punamiya, AdvFor Respondent: Dr. Kishor Dhule, CIT DR
Section 143Section 153ASection 251

year 2008 – 9 to assessment year 2013 – 14 are based on the table mentioned in the assessment order. Assessee submitted that there is a double taxation of the cash amounting to ₹ 5.52 crores. While furnishing disclosure before the settlement commission assessee has spread cash of the above sum in three ... learned CIT – A when the same income is further offered by the assessee for assessment year 2014 – 15 iii. whether where there is a double taxation of the same income in which year the income should be taxed i.e. as per the amount disclosed before the settlement commission which

Sachin Vilas Chaugule, Mumbai vs. CIT (Appeals), Mumbai

In the result we set-aside all these 6

ITA 709/MUM/2023[2010-2011]Status: DisposedITAT Mumbai31 Aug 2023AY 2010-2011

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Mr. Vimal Punamiya, AdvFor Respondent: Dr. Kishor Dhule, CIT DR
Section 143Section 153ASection 251

year 2008 – 9 to assessment year 2013 – 14 are based on the table mentioned in the assessment order. Assessee submitted that there is a double taxation of the cash amounting to ₹ 5.52 crores. While furnishing disclosure before the settlement commission assessee has spread cash of the above sum in three ... learned CIT – A when the same income is further offered by the assessee for assessment year 2014 – 15 iii. whether where there is a double taxation of the same income in which year the income should be taxed i.e. as per the amount disclosed before the settlement commission which

Laxmi Diamonds, Surat vs. ACIT, CC-1(3), Mumbai

In the result, view of our judgment in ITA No

ITA 2926/MUM/2022[2015-16]Status: DisposedITAT Mumbai31 Aug 2023AY 2015-16

Bench: Shri N. K. Choudhry, Jm

For Appellant: Shri. Suchek Anchaliya &For Respondent: Shri. Anurag Tripathi
Section 132Section 132(4)Section 147Section 148Section 250

been substantively added in the case of Shri Bhanwarlal Jain, thereby making the same addition in the hands of two assessee leading to double taxation. 3. On the facts and circumstances of the case and in law the Ld. CIT(A) erred in confirming addition

Bombardier Transportation Signal (Thailand) Limited, Thailand vs. ACIT, Circle Int. Taxation 1(1)(2), New Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 726/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

subsidiary of Bombardier Transportation Holdings (Thailand) Limited. The assessee is a tax resident of Thailand in terms of Article 4 of Indo Thailand Double Taxation Avoidance Agreement (DTAA). As the assessee is a tax resident of Thailand as per section 90(2) of the Act it is eligible

ACIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, Gurgaon

In the result, all the appeals of the Revenue for the

ITA 441/DEL/2023[2007-08]Status: DisposedITAT Delhi31 Aug 2023AY 2007-08

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

section 271(1)(c) in so far as it relates to imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between India and Japan. The Hon’ble High Court held that section 271(1)(c) of the I.T. Act is intra vires the constitution ... imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between Union of India and other sovereign countries. We further observe that the Hon’ble High Court held that the Explanation 7 would not empower the authorities to levy penalty automatically for the transactions where

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1392/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

section 271(1)(c) in so far as it relates to imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between India and Japan. The Hon’ble High Court held that section 271(1)(c) of the I.T. Act is intra vires the constitution ... imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between Union of India and other sovereign countries. We further observe that the Hon’ble High Court held that the Explanation 7 would not empower the authorities to levy penalty automatically for the transactions where

DCIT, Circle 3(1)(1), International Taxation, New Delhi vs. Raytheon Company, United State

In the result, all the appeals of the Revenue for the

ITA 1391/DEL/2023[2015-16]Status: DisposedITAT Delhi31 Aug 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

section 271(1)(c) in so far as it relates to imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between India and Japan. The Hon’ble High Court held that section 271(1)(c) of the I.T. Act is intra vires the constitution ... imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between Union of India and other sovereign countries. We further observe that the Hon’ble High Court held that the Explanation 7 would not empower the authorities to levy penalty automatically for the transactions where

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1390/DEL/2023[2014-15]Status: DisposedITAT Delhi31 Aug 2023AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

section 271(1)(c) in so far as it relates to imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between India and Japan. The Hon’ble High Court held that section 271(1)(c) of the I.T. Act is intra vires the constitution ... imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between Union of India and other sovereign countries. We further observe that the Hon’ble High Court held that the Explanation 7 would not empower the authorities to levy penalty automatically for the transactions where

DCIT, Circle-3(1)(1), Int. Taxation, New Delhi vs. Raytheon Company, United States

In the result, all the appeals of the Revenue for the

ITA 1389/DEL/2023[2011-12]Status: DisposedITAT Delhi31 Aug 2023AY 2011-12

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.1383 To 1392/Del/2023 िनधा"रणवष"/Assessment Yeasrs:2004-05 To 2006-07, 2008-09 To 2011-12 & 2014-15 To 2016-17 बनाम Dcit, Raytheon Company Circle 3(1)(1), Vs. 870, Winter Steet, Int. Taxation, Waltham-Ma 02451, Room No. 416, Foreign Usa, 4Th Floor, E-2 Block, Usa. Dr. S.P. Mukherjee Civic Centre, J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent & आ.अ.सं/.I.T.A No.441/Del/2023 िनधा"रणवष"/Assessment Year:2007-08 बनाम Acit, Raytheon Company Circle 3(1)(1), Vs. C/O Srbc & Associates Int. Taxation, Llp, Golf View Corporate Room No. 416, Tower-B, Sector-42, 4Th Floor, E-2 Block, Sector Road, Gurgaon, Dr. S.P. Mukherjee Civic Centre, Haryana. J.L. Nehru Marg, New Delhi. Pan No. Aadcr3511P अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 271(1)(c)

section 271(1)(c) in so far as it relates to imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between India and Japan. The Hon’ble High Court held that section 271(1)(c) of the I.T. Act is intra vires the constitution ... imposition of penalty on amounts determined pursuant to convention for Avoidance of Double Taxation between Union of India and other sovereign countries. We further observe that the Hon’ble High Court held that the Explanation 7 would not empower the authorities to levy penalty automatically for the transactions where