“double taxation”

Buro Happold Limited, Mumbai vs. Deputy Commissioner of Income Tax, International Taxation-1(3)(2), Mumbai

In the result, the appeal of the assessee is partly allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Bleburo Happold Limited V. Acit (International Tax) C/O. Sudit K. Parekh & Co. Llp Circle – 1(3)(2) Urmi Estate – Tower A, 20Th Floor Room No. 1810, 18Th Floor 95, Ganpatrao Kadam Marg Air India Building Nariman Point, Mumbai – 400 021 Lower Parel (W), Mumbai – 400013 Pan: Aabcb9239Q (Appellant) (Respondent)

consulting and engineering services amounting to INR 1,04,76,328/- as Fees for technical services (FTS) as per Article 13 of India-UK Double Taxation Avoidance Agreement (DTAA"). 2. Ground No. II Taxability of amount received as management fees & common cost recharge as Royalty and Fees for technical services ... common cost recharge amounting to INR 8.85,47,006/- as Royalty and Fees for technical services (FTS) as per Article 13 of India-UK Double Taxation Avoidance Agreement (DTAA). 3. Ground No. III-Erroneous rate of tax applied while computing tax payable 3.1 Without prejudice to the above grounds

Pankaj Exports, Gujarat vs. ACIT, CC-1(3), Mumbai

In the result, appeals of the assessees are allowed

Bench: Shri Pavan Kumar Gadalepankaj Exports Acit, Cc-1(3), 407, Devratna Pratistha Bhavan, बनाम/ Apartment Rampura M.K.Road, Vs. Main Road, Surat, Mumbai-400020. Gujarat – 395003 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aalfp0478J (""थ" / Respondent) (अपीलाथ" /Appellant)

been substantively added in the case of Shri Bhanwarlal Jain, thereby making the same addition in the hands of two assessees leading to double taxation. 2 Pankaj Exports, Mumbai 2. On the facts and circumstances of the case and in law the Ld. CIT(A) erred in confirming addition

ITO-9(2)(1), Mumbai vs. M/S 5 Th Element Digital Media Solutions Pvt Ltd, Mumbai

In the result, appeal of the Revenue is dismissed

Therefore, disallowing expense to tune of Rs. 19,18,51,197/- and adding back it to the income of the assessee leads to double taxation which is not justifiable with the assessee. Keeping the above discussion in mind that the addition of entire receipts and corresponding payments cannot be brought ... which result into double taxation, therefore, I hereby delete addition made in the para 10.10 of the impugned order to the tune of Rs.19,18,51,197/- is hereby deleted. 5. From the aforesaid finding of the ld. CIT(A), we are unable to understand as to how such

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

In the result, both the appeals of the assessee are allowed

FSII) for availing training services should be subject to withholding tax at the rate of 10% as per the provisions of India-USA Double Taxation Avoidance Agreement (DTAA) read with section 195 and section 115A of the Act and not at the rate of 20% (plus applicable surcharge and education ... assessee filed an appeal before the ld. CIT(A) u/s. 248 contending that the deductee, being a tax resident of the USA and Double Taxation Avoidance Agreement between India and USA are applicable to the transaction in question. As per Article 12 of DTAA, the rate of tax on "fees

Reliance Commercial Dealers Ltd., Mumbai vs. CIT (A)-58, Mumbai

In the result, both the appeals of the assessee are allowed

FSII) for availing training services should be subject to withholding tax at the rate of 10% as per the provisions of India-USA Double Taxation Avoidance Agreement (DTAA) read with section 195 and section 115A of the Act and not at the rate of 20% (plus applicable surcharge and education ... assessee filed an appeal before the ld. CIT(A) u/s. 248 contending that the deductee, being a tax resident of the USA and Double Taxation Avoidance Agreement between India and USA are applicable to the transaction in question. As per Article 12 of DTAA, the rate of tax on "fees

The ACIT Cir 6(3), Mumbai vs. M/S. Grasim Industries Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

Central Government with the Government of any country outside India for granting relief of tax, or as the case may be, avoidance of double taxation, provides that any income of a resident of India "may be taxed" in the other country, such income shall be included in his total income ... Income-tax Act, 1961 (43 of 1961), and relief shall be granted in accordance with the method for elimination or avoidance of double taxation provided in such agreement. 11. The effect of Hon'ble Supreme Court's judgment in Kulandagan Chettiar's case (supra) thus was clearly overruled

M/S. Grasim Industries Ltd., Mumbai vs. DCIT Cir - 6(3), Mumbai

In the result, the appeal by the Revenue is dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

Central Government with the Government of any country outside India for granting relief of tax, or as the case may be, avoidance of double taxation, provides that any income of a resident of India "may be taxed" in the other country, such income shall be included in his total income ... Income-tax Act, 1961 (43 of 1961), and relief shall be granted in accordance with the method for elimination or avoidance of double taxation provided in such agreement. 11. The effect of Hon'ble Supreme Court's judgment in Kulandagan Chettiar's case (supra) thus was clearly overruled

Amerchand & Mangaldas & Suresh A Shroff & Co., Mumbai vs. CIT (A), Cir-16(2), Mumbai

In the result, the appeal of the assessee is allowed

Bench: Shri Amarjit Singh & Shri Ms. Kavitha Rajagopalamarchand & Mangaldas Vs. Commissioner Of Income- & Suresh A Shroff & Co. Tax (Appeals) 5Th Floor, Ganpatrao National Faceless Appeal Kadam Marg, Peninsula Centre (Nfac) Chambers Lower Parel (W) Delhi Maharashtra -400013 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafa6542P Appellant .. Respondent

certain clients based in Japan for which the clients paid legal fees after withholding tax @ 10% under Article 12 of the India Japan Double Taxation Avoidance Agreement (DTAA). Article 12 of the DTAA provides that income from professional services or other activities of independent character would be taxable

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

four categories mentioned above and held that payment for use of shrink-wrapped software by end user does not constitute "royally under the Double Taxation Avoidance Agreement (OTAA), The Hon’ble SC, inter alia, held that a limited right to use the software, making copies of the software ... right to exploit the software for commercial purpose, therefore, receipt from SLI was not constitute royalty under the provisions of India Canada Double Taxation Avoidance Agreement. The ld. CIT(A) has considered the recent decision of Hon’ble Supreme Court in the case of Engineering Analysis Centre Excellence

DCIT (It) -4(2) (2), Mumbai vs. Sun Life Assurance Company of Canada, Canada

In the result, both the appeals of the revenue are dismissed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 1928 & 1929/Mum/2022 (A.Ys. 2015-16 & 2016-17)

four categories mentioned above and held that payment for use of shrink-wrapped software by end user does not constitute "royally under the Double Taxation Avoidance Agreement (OTAA), The Hon’ble SC, inter alia, held that a limited right to use the software, making copies of the software ... right to exploit the software for commercial purpose, therefore, receipt from SLI was not constitute royalty under the provisions of India Canada Double Taxation Avoidance Agreement. The ld. CIT(A) has considered the recent decision of Hon’ble Supreme Court in the case of Engineering Analysis Centre Excellence