M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM

In the result, the appeal for assessment year 2011-2012

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

section 195(1) of the Act holding that the amounts paid to lead managers and managers were chargeable to tax in India as fees for technical services within the meaning of section 9(1)(vii) of the Act. The Appellate Commissioner also upheld the order of the assessing officer. On further appeal before the Mumbai Bench of this Tribunal

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

section 9(1)(vii) r.w.s. Explanation 2 of the Act and therefore the payment made to managers are income by way of fees for technical services deemed to accrue or arise in India. Referring to the DTAA between India and UK, the Tribunal found that no technical knowledge, experience, skill, know how or process, etc. was made available

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

section 9(1)(vii) r.w.s. Explanation 2 of the Act and therefore the payment made to managers are income by way of fees for technical services deemed to accrue or arise in India. Referring to the DTAA between India and UK, the Tribunal found that no technical knowledge, experience, skill, know how or process, etc. was made available

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

section 9(1)(vii) r.w.s. Explanation 2 of the Act and therefore the payment made to managers are income by way of fees for technical services deemed to accrue or arise in India. Referring to the DTAA between India and UK, the Tribunal found that no technical knowledge, experience, skill, know how or process, etc. was made available

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

section 9(1)(vii) r.w.s. Explanation 2 of the Act and therefore the payment made to managers are income by way of fees for technical services deemed to accrue or arise in India. Referring to the DTAA between India and UK, the Tribunal found that no technical knowledge, experience, skill, know how or process, etc. was made available

M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE ACIT(INTERNATIONAL TAXATION), TRIVANDRUM

In the result, the appeals of the assessee are

Bench: S/Shri Chandra Poojari , Am & George George K., Jm

section 9(1)(vii) r.w.s. Explanation 2 of the Act and therefore the payment made to managers are income by way of fees for technical services deemed to accrue or arise in India. Referring to the DTAA between India and UK, the Tribunal found that no technical knowledge, experience, skill, know how or process, etc. was made available

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025

TDS 5.1 The Ld. AO has erred in considering reimbursement of Rs 12,68,42,880/- towards Salary and other R&D expenses within the scope of "Fee for technical Services under explanation 2 of section 9(1)(vii

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

section 9(1)(vii) and therefore the Tribunal had held that the issue should be considered afresh and remitted the same to the AO. 5. The AO while giving effect to the remand order of the Tribunal, had examined the provision under which the payments made to the two entitles would be liable to TDS

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

section 9(1)(vii) and therefore the Tribunal had held that the issue should be considered afresh and remitted the same to the AO. 5. The AO while giving effect to the remand order of the Tribunal, had examined the provision under which the payments made to the two entitles would be liable to TDS

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

In the result, all the appeals filed by the assessee are allowed

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

section 9(1)(vii) and therefore the Tribunal had held that the issue should be considered afresh and remitted the same to the AO. 5. The AO while giving effect to the remand order of the Tribunal, had examined the provision under which the payments made to the two entitles would be liable to TDS

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

TDS. The AO also considered whether the said payments would fall under the provision of section 9(1)(vii) of the Act. If the said

COCHIN INTERNATIONAL AIRPORT LIMITED,COCHIN vs. DCIT CORPORATE CIRCLE 1(1), COCHIN

Bench: Shri Inturi Rama Rao & Shri Soundararajan K.

section 9(1)(vii) and therefore the Tribunal had held that the issue should be considered afresh and remitted the same to the AO. 5. The AO while giving effect to the remand order of the Tribunal, had examined the provision under which the payments made to the two entitles would be liable to TDS

SHRI SURESH GEORGE,ALAPPUZHA vs. THE ADIT INTERNATIONAL TAXATION, THIRUVANANTHAPURAM-3, THIRUVANATHAPURAM

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

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysuresh George Asstt. Director Of Income Tax Kurichyiel House International Taxation Payippad, Harippad Vs. Thiruvananthapuram Alappuzha 690 556 [Pan:Affpg5853B]

TDS on professional and technical services. BSM is a tax resident of India, carrying on business in India, so that irrespective of the situs of rendering services, his remuneration is deemed to accrue or arise in India in terms of section 9(1)(vii

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8

M/S JEEVAN TELECASTING CORPN LTD,COCHIN vs. ACIT, COCHIN

In the result, ITA Nos.606 to 610/Coch/2010 are partly allowed and ITA Nos

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

9 of the High Court order as per which rent on equipment assumes relevance only for the financial ITA No.606/Coch/2010 & Ors. 15 M/s.Jeevan Telecasting Corporation Ltd. year 2007-08 since it was introduced by Finance Act 2007. (ii) Hence it is submitted that the tax and interest liability worked out for the assessment year 2006- 07 of Rs.8