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“tax treaty”

Chapter X-A - GAARSection 102(11)Section 102(11)1,494 judgments

The decision most relied on for tax treaty is Union of India v. Azadi Bachao Andolan (263 ITR 706), cited in 691 judgments on BharatTax.

Leading authorities on tax treaty

Union of India v. Azadi Bachao Andolan
263 ITR 706 · 2003 · Supreme Court
691
citing judgments

A citizen is free to carry on business within the law, and mere tax planning without a motive to evade taxes through colorable devices is not frowned upon. The liability to taxation, for the purpose of tax treaty application, is a legal situation, not the fiscal fact of actual payment.

Asia Satellite Telecommunications Co. Ltd. v. DIT
332 ITR 340 · 2011 · High Court
359
citing judgments

Payments for the use of equipment, such as satellite transponders, do not constitute 'royalty' under Section 9(1)(vi) of the Income-tax Act, 1961, or under applicable tax treaties, especially when there is no transfer of the right to use a process or underlying technology.

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.

India Vs. Azadi Bachao Andolan 263 ITR 706 (SC); and Vodafone International Holdings B.V v. Union of India
341 ITR 1 · 2012 · Supreme Court
295
citing judgments

Legitimate tax planning is permissible, allowing taxpayers to arrange their affairs to minimize tax liabilities while respecting the "look at test" for transaction genuineness and the separate entity principle in corporate taxation. The source of funds for treaty-beneficial structures does not automatically invalidate the transaction.

DIT v. Infrasoft Ltd.
39 Taxmann.com 88 · 2013 · High Court
269
citing judgments

Payments for the use of copyrighted software, without the transfer of any rights in the underlying copyright itself, do not constitute 'royalty' under the Income-tax Act or tax treaties. Such payments are often treated as business income, taxable only if a permanent establishment exists.

Motorola Inc. v. Dy. CIT
95 ITD 269 · 2005 · High Court
213
citing judgments

Revenue must demonstrate the existence of a Permanent Establishment (PE) of a foreign enterprise in India, including establishing that transactions underlying a Dependent Agent PE were not at arm's length. Income from the sale of goods is not taxable in India if title and risk in the goods pass outside India.

(i) Formula One World Championship Ltd. v. CIT
394 ITR 80 · 2017 · Supreme Court
200
citing judgments

This case provides foundational principles that illuminate the contours of the concept of 'Permanent Establishment' (PE) under tax treaties, especially regarding a 'fixed place' PE.

DIT v. Guy Carpenter & Co Ltd.
346 ITR 504 · 2012 · High Court
171
citing judgments

For fees for technical services to be taxable under a tax treaty's 'make available' clause, a transfer of technology enabling the recipient to independently perform the service in the future is necessary, beyond mere service rendition. The case also clarifies that re-insurance services do not constitute 'imparting' of information taxable as royalty.

Judgments citing tax treaty

Sumo Logic, Inc., Usa vs. The Assistant Commissioner of Income Tax, International Taxation, Circle 3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed as indicated above

ITA 3350/DEL/2023[2021-22]Status: DisposedITAT Delhi27 Dec 2024AY 2021-22

Bench: Shri Saktijit Dey & Shri S. Rifaur Rahman(Assessment Year : 2021-22 Sumo Logic, Inc. Vs. Acit, Circle Int. Tax 3(1)(2), 3Rd Floor, 305 Main Street, Delhi. Redwood City, California, Foreign, United States. C/O Deloitte Haskins & Sells Llp, Tower-B, 7Th Floor, Building 10, Dlf Cyber City Complex, Phase-Ii, Gurgaon-122002. (Pan: Abecs 9368 P) (Appellant) (Respondent) Assessee By : Shri Sachit Jolly, Adv. & Shri Aditya Rathore, Adv. Revenue By : Shri Vijay B Vasanta, Cit Dr Date Of Hearing : 03.10.2024 Date Of Order : 27.12.2024 O R D E R Per S. Rifaur Rahman, Am : 1. The Captioned Appeal Preferred By The Assessee Is Directed Against The Assessment Order Dated 28.09.2023 Passed By The Learned Assistant Commissioner

For Appellant: Shri Sachit Jolly, Adv. &For Respondent: Shri Vijay B Vasanta, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)

neither taxable as royalty nor as fees for technical services (FTS) under the Income tax Act, 1961 as well as the India-US tax treaty. The assessee has received following receipts from India: 3 Sumo Logic Inc. S. Nature of Name of the payer Amount INR Taxability No. Receipts ... providing technical/managerial service human intervention is a sin qua non. Further, Article-12(4) of India-Germany Tax Treaty provides that payment for the service of managerial, technical or consultancy nature including the provisions of services by technical or other personnel can be termed as fees for technical services. None

M/S. Piaggio Vehicles Pvt.Ltd, Pune vs. Assistant Commissioner of Income-Tax, Circle - 4, Pune

In the result, appeal of the assessee is dismissed

ITA 868/PUN/2022[2015-16]Status: DisposedITAT Pune23 Dec 2024AY 2015-16

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.868/Pun/2022 िनधा"रण वष" / Assessment Year: 2015-16 Piaggio Vehicles Private Ltd., V The Assistant Sky One Corporate Park, S Commissioner Of Income Ground Floor, Survey Tax, Circle-4, Pune. No.239/02, Near Pune Airport, Pune – 411032. Pan: Aabcp1225G Appellant/ Assessee Respondent / Revenue Assessee By Shri Siddhesh Chaugule – Ar Revenue By Shri Vidya Ratan - Dr Date Of Hearing 18/12/2024 Date Of Pronouncement 23/12/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-13, Pune For Assessment Year 2015-16 Dated 06.10.2022 Passed Under Section 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal : “1. Refund Of Excess Taxes Paid On Dividend Distributed On The Facts & Circumstances Of The Case & In Law, The Hon'Ble Cit(A) Has Erred In Not Granting The Benefit Of Article 11 Of The India-

Section 115Section 2(24)Section 250Section 3Section 4

double taxation which has harmful effects on the international exchange of goods and services and cross-border movements of capital, technology and persons. Bilateral tax treaties address instances of double taxation by allocating taxing rights to the contracting states. Most existing bilateral tax treaties are concluded on the basis ... model, such as the OECD Model Tax Convention or the United Nations Model, which are direct descendants of the first Model of bilateral tax treaty drafted in 1928 by the League of Nations. As a result, while there can be substantial variations between one tax treaty and another, double tax

M/S. Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, (Inte. Taxn)-2, Ahmedabad

In the result, the appeal of the assesee is allowed for both the assessment years

ITA 681/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Adv. & Shri ParinFor Respondent: Shri Vipul Chavda, Sr. D.R
Section 195Section 201

consideration is whether the period of stay of the employees exceeded this threshold provided under Article 5(2)(k) of the India-USA Tax Treaty. 10. We observe that the assessee entered into three job work orders with TEC viz. Order No. 155/1213, Order No. 156/1213 and Order No. 157/1213 ... purpose of determining existence of an Installation / Construction PE of the overseas company in terms of Article 5(2)(k) of the India-USA Tax Treaty. We note that as per submission dated 17.09.2018, reproduced at Page 109 of the Paper Book submitted before us, and another submission dated

M/S. Skaps Industries India Pvt. Ltd., Ahmedabad vs. ITO, (Innt. Taxn)-2, Ahmedabad

In the result, the appeal of the assesee is allowed for both the assessment years

ITA 680/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Adv. & Shri ParinFor Respondent: Shri Vipul Chavda, Sr. D.R
Section 195Section 201

consideration is whether the period of stay of the employees exceeded this threshold provided under Article 5(2)(k) of the India-USA Tax Treaty. 10. We observe that the assessee entered into three job work orders with TEC viz. Order No. 155/1213, Order No. 156/1213 and Order No. 157/1213 ... purpose of determining existence of an Installation / Construction PE of the overseas company in terms of Article 5(2)(k) of the India-USA Tax Treaty. We note that as per submission dated 17.09.2018, reproduced at Page 109 of the Paper Book submitted before us, and another submission dated

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

income from services mentioned above, from HLPL and SIMPL by not allowing the benefit of provisions of Article 9(1) of India -Netherlands Tax Treaty ('DTAA') being more beneficial to the Appellant than the provisions of the Income-tax Act, 1961 ('the Act') and by virtue of section ... raised an argument, regarding Benefit of Treaty (DTAA) against applicability of TP provisions in reference to Article 9(1) of the India Netherlands Tax Treaty . The ld.counsel for the assessee fairly conceded that this argument of the assessee had been rejected by the ITAT in its order in the case

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

In the result, the appeal of the assessee is partly allowed, while the CO filed by the Revenue is dismissed

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

income from services mentioned above, from HLPL and SIMPL by not allowing the benefit of provisions of Article 9(1) of India -Netherlands Tax Treaty ('DTAA') being more beneficial to the Appellant than the provisions of the Income-tax Act, 1961 ('the Act') and by virtue of section ... raised an argument, regarding Benefit of Treaty (DTAA) against applicability of TP provisions in reference to Article 9(1) of the India Netherlands Tax Treaty . The ld.counsel for the assessee fairly conceded that this argument of the assessee had been rejected by the ITAT in its order in the case

Cargill International Trading Pte Ltd., Singapore vs. ACIT Circle Intl. Taxation 1(2)(1), New Delhi

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

ITA 2358/DEL/2023[2020-21]Status: DisposedITAT Delhi18 Dec 2024AY 2020-21

Bench: Shri Saktijit Dey & Shri Naveen Chandra

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri Vijay B. Basanta, CIT-DR
Section 115ASection 143(2)Section 143(3)Section 9(1)(i)

counsel for the assessee vehemently stated that the assessee is a Singapore based entity. It is undisputed that it is eligible for tax treaty benefits and does not have a Permanent Establishment in India. Accepted position by the Assessing Officer is that there is no PE. It is submitted that ... rates. Explanation 2 of section 28 treats speculation income as business income but to be taxed as separate income. However, for the purpose of tax treaty, speculative income is also taxed as part of business income governed by Article 7 read with Article 5 of the tax treaty

L'Oreal India Private Limited, Mumbai vs. Income Tax Department, Mumbai

ITA 4577/MUM/2024[2020-21]Status: DisposedITAT Mumbai16 Dec 2024AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankarl'Oreal India Private V/S. Assistant Commissioner Of Limited, A-Wing, 8Th Floor, Marathon Futurex, N.M. Joshi Marg, Lower Parel, Mumbai Maharashtra 400 013, बनाम Income Tax- 7(1)(1), Aayakar Bhavan, M.K. Road, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacl0738K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant By : Shri Niraj Sheth Respondent By : Ms. Neena Jeph (Cit Dr) Date Of Hearing 19.11.2024 Date Of Pronouncement 16.12.2024 आदेश / Order Per Prabhash Shankar [Α.Μ.] This Is An Appeal Filed By The Assessee, Challenging The Assessment Order Passed By The Assessing Officer/Transfer Pricing Officer (‘Tpo' For Short) Pursuant To The Direction Of The Hon'Ble Dispute Resolution Panel ('Drp' For Short), Passed U/S. 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Act Relevant To The Assessment Year (A.Y. For Short) 2020-21.The Assessee Has Challenged The Grounds Of Transfer Pricing Adjustment On Account Of Advertisement, Marketing & Promotion (Amp) Expenses. Following Are The Grounds Raised By The Assessee: Page 2

For Appellant: Shri Niraj ShethFor Respondent: Ms. Neena Jeph (CIT DR)
Section 143(3)Section 4Section 92Section 92BSection 92C

Page 1 ITA No. 4577/MUM/2024 (A.Y. 2020-21) IN THE INCOME-TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI SANDEEP

Western Digital Technologies Inc, Usa vs. Deputy Commissioner of Incomer Tax, International Taxation, Circle-2(1), Bengaluru

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

ITA 344/BANG/2024[2017-18]Status: DisposedITAT Bangalore10 Dec 2024AY 2017-18

Bench: Shri Waseem Ahmed & Shri Soundararajan K

For Appellant: Shri Ajay Rotti, CAFor Respondent: Shri Sridhar E, CIT (DR)
Section 234ASection 270A

preparatory or auxiliary character, unless the services make available technical knowledge, skills, or processes. 20.7 If the make available clause is included in a tax treaty, then only those services that make available technical knowledge, skills, or expertise (which the recipient can then use independently in the future) are subject

Kreuz Challenger Pte Ltd, Singapure vs. ACIT, International Taxation Circle2(1)(2), New Delhi

The appeal of the assessee is allowed

ITA 2373/DEL/2022[2019-20]Status: DisposedITAT Delhi09 Dec 2024AY 2019-20

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Ms C. Chandra Kanta, CIT-DR
Section 115ASection 143(3)Section 144C(13)Section 197Section 44BSection 44DSection 9(1)(vi)Section 9(1)(vii)Section 90(2)

from provision of vessels fall within the definition of royalty as prescribed u/s 9(1)(vi) of the Act or Article 12 of the Tax Treaty and if the assessee wanted to be governed by the provisions of Tax Treaty, the revenue earned by the assessee would be taxable ... Article 12 of the Tax Treaty. On the other hand, taxability of the income earned by the assessee was held to be falling within the ambit of section 115A if the assessee doesn’t have a PE in India/section 44DA if the assessee has a PE in India

Surrendra Kumar Goenka, Howrah vs. ADIT, CPC, Bengaluru / I.T.O., Ward 61(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1831/KOL/2024[2020-2021]Status: DisposedITAT Kolkata05 Dec 2024AY 2020-2021

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 139Section 139(1)Section 143(1)Section 234ASection 5Section 90

income." 4. The Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24 of India Australia tax treaty ("DTAA") in a revised return of income filed on 31.8.2018. The Assessee had not filed the Form 67 before filing the return of income

Debanjan Chatterjee, Kolkata vs. D.D.I.T., CPC, Bengaluru, Bengalore

In the result, the appeal of the assessee is allowed

ITA 1959/KOL/2024[2021-2022]Status: DisposedITAT Kolkata02 Dec 2024AY 2021-2022

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1959/Kol/2024 Assessment Year: 2021-2022 Debanjan Chatterjee,……..…………….…………Appellant C-3/14, East Enclave Cooperative Society, Rajarhat, Kolkata-700156 [Pan:Aezpc7707H] -Vs.- Deputy Director Of Income Tax,………………Respondent Cpc, Bengluru, Bangalore-560500 Appearances By: Shri Nilesh Kariya, A.R., Appeared On Behalf Of The Assessee Shri Sanjay Paul, Addl. Cit,Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: November 28, 2024 Date Of Pronouncing The Order: December 02, 2024 O R D E R

Section 139Section 139(4)Section 143(1)Section 154Section 90

income." 4. The Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24 of India Australia tax treaty ("DTAA") in a revised return of income filed on 31.8.2018. The Assessee had not filed the Form 67 before filing the return of income

Lnrs Data Services Limited, United Kingdom vs. Assistant Commissioner of Income Tax, Circle Int. Tax 2(2)(1), Civic Centre

In the result, both appeals of the assessee are allowed

ITA 2618/DEL/2024[2017-18]Status: DisposedITAT Delhi29 Nov 2024AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144Section 144C(13)Section 148Section 234ASection 234BSection 271(1)(C)

erroneously treating it as Fees for Technical Services ('FTS") under the Income-tax Act, 1961 ('the Act') and under Article 13 of the tax treaty between India-UK ('India-UK DTAA'). Ground No. 5:That on the facts and in the circumstances of the case

Lnrs Data Services Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle Int. Tax 2(2)(1), Civic Centre

In the result, both appeals of the assessee are allowed

ITA 2617/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Nov 2024AY 2016-17

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 143(3)Section 144Section 144C(13)Section 148Section 234ASection 234BSection 271(1)(C)

erroneously treating it as Fees for Technical Services ('FTS") under the Income-tax Act, 1961 ('the Act') and under Article 13 of the tax treaty between India-UK ('India-UK DTAA'). Ground No. 5:That on the facts and in the circumstances of the case

Kalidoss Natarajan, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(3)(1), Bangalore

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

ITA 1976/BANG/2024[2019-20]Status: DisposedITAT Bangalore28 Nov 2024AY 2019-20

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2019-20

For Appellant: Shri Balaji V, C.AFor Respondent: Shri V Parithivel, JCIT (DR)
Section 139(1)Section 143(1)

income." 4. The Assessee claimed FTC of Rs. 4,73,779/- u/s. 90 of the Act read with Article 24 of India Australia tax treaty ("DTAA") in a revised return of income filed on 31-8-2018. The Assessee had not filed the Form 67 before filing the return ... procedural provision. As the provisions of DTAA override the provisions of the Act, the Assessee has vested right to claim the FTC under the tax treaty, the same cannot be disallowed for mere delay in compliance of a procedural provision. 14. The learned DR reiterated the stand of the revenue

Shell International B.V., Mumbai vs. The ACIT, Circle (International Taxation-1), Ahmedabad

In the result, Ground No. 10 of the assessee’s appeal is allowed

ITA 688/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad25 Nov 2024AY 2020-21

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Soparkar, Sr. Advocate &For Respondent: Dr. Darsi Suman Ratnam, CIT DR
Section 153

Limited (SEIMTIPL) for CHR Recruitment fees as Fees for Technical Services (FIS) under Article 12 of India Netherlands Double Taxation Avoidance Agreement (DTAA or Tax Treaty). 4. The learned AO has erred on the facts and in law and learned DRP has further erred in confirming the action ... these services, the above grounds raised by the assessee are allowed in favour of the assessee on the ground that since under the Tax Treaty Law, there is a specific requirement that in order to qualify as “fee for Technical Services”, the services should be rendered in a manner that

Dae Won Kang Up Co Ltd, Tiruvallur vs. DCIT International Taxation - 1(1), Chennai

The appeal stands partly allowed in terms of our above order

ITA 1446/CHNY/2024[2016-17]Status: DisposedITAT Chennai19 Nov 2024AY 2016-17

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.1446/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2016-17) Dae Won Kang Up Co Limited Dcit C/O. Daewon India Autoparts Private Ltd. International Taxation-1(1) बनाम/ Survey No.477 & 489, No.99, Chennai. Vs. Papparambakkam Village, Tiruvalluvar Tk.- 602 025. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcd-7280-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Dr. M.S. Vasan (Advocate) & Dr. Divya Abhishek (Ca) - Ld. Ars " थ"कीओरसे/Respondent By : Shri Ashwin D Gowda (Addl. Cit) - Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024

For Appellant: Dr. M.S. Vasan (Advocate) &For Respondent: Shri Ashwin D Gowda (Addl. CIT) - Ld. Sr. DR
Section 143(3)

Assessing Officer ("AO" or "the DCIT") is bad in law to the extent not able to conclude under which head of the double tax treaty "the Guarantee Fee" is taxable. 2. The Ld. CIT(Appeals)("CIT(A)") grossly erred in concluding that "availing the loan by the subsidiary" that triggers

Hireright Llc, United States of America vs. Deputy Assisstant Comissioner of Income Tax International Tax Gurugram, Gurugram

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

ITA 1915/DEL/2024[2018-19]Status: DisposedITAT Delhi14 Nov 2024AY 2018-19

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Kishore Kunal, AdvFor Respondent: Ms. C. Chandra Kanta, CIT-DR
Section 13Section 14Section 9(1)(vi)

account of screening services provided to Indian clients are royalty or not under section 9(1)(vi) and article 12 of India-US tax treaty. 7. We have heard the rival submissions and have perused the relevant material on record. We have perused the Tribunal order and find that this

Qualcomm Incorporated, San Diego vs. The Deputy Commissioner of Income-Tax Circle 3(1)(1) International Taxation, Civic Centre Minto Road

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

ITA 3742/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Nov 2024AY 2021-22

Bench: Shri Saktijit Dey, Hon’Ble & Shri M. Balaganeshqualcomm Incorporated, Vs. Dcit, 5775, Morehouse Drive, Circle-3(1), San Diego, California, International Taxation, Usa, 92121, Usa New Delhi (Appellant) (Respondent) Pan:Aaacq1484H Assessee By : Shri Percy Pardiwala, Sr. Adv Shri Nishant Thakkar, Adv Ms. Jasmin Amalsadavala, Adv Shri Zoheb Balwani, Ca Revenue By: Shri Vijay B. Basanta, Cit Dr Shri Amit Katoch, Sr. Dr Date Of Hearing 20/09/2024 Date Of Pronouncement 14/11/2024

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri Vijay B. Basanta, CIT DR
Section 115ASection 9(1)(vi)

assessee under section 115A of the Act on gross basis as per India-USA Double Taxation Avoidance Agreement (hereinafter referred to as the Tax Treaty) and suffered tax at the rate of 10 percent thereon. It is not in dispute that assessee is a non-resident corporate entity incorporated ... India should not be taxed as royalty under Section 9(1)(vi) of the Act as well as Article 12 of India USA Tax Treaty. 8. The Learned AO based on the findings recorded by his predecessor in assessee’s own case for earlier years, proceeded to treat the aforesaid

Rockwell Collins, Inc., United States of America vs. Deputy Commissioner of Income Tax, International Taxation, Circle 3(1)(1), Delhi

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

ITA 2410/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Nov 2024AY 2020-21

Bench: Shri M. Balaganesh & Shri Anubhav Sharmarockwell Collins Vs. Dcit, Southeast Asia Pte Ltd, Circle-3(1)(1), 18, Loyang Lane, Delhi 508918, Singapore, Singapore (Appellant) (Respondent) Pan:Aajcr7985R Rockwell Collins Inc, Vs. Dcit, 400, Collins Rd Ne, Circle-3(1)(1), Cedar Rapids, Ia 52498, Delhi United States Of America, Usa,52498 (Appellant) (Respondent) Pan:Aajcr7883E

For Appellant: Shri Rajan Vora, CAFor Respondent: Ms. C. Chandra Kanta, CIT DR
Section 9(1)(vii)

Taxability Comments Repair services for aircraft 12,78,69,526 Non-taxable In dispute equipment under the Act as well India- Singapore tax treaty Income from HR consulting 4,65,72,618 Non-taxable Not in dispute and e-business (Information under the Act as technology) services well India- Singapore ... tax treaty 7. The assessee provides repair and maintenance service for aircraft equipment to Indian customers. This is the primary business of the Assessee for which the assessee charge repair and maintenance fees. For the purpose of repair and maintenance, the aircraft equipments are shipped outside India where aircraft equipments