DCIT (INTERNATIONAL TAXATION), GURGAON vs. M/S. MSV INTERNATIONAL INC., GURGAON

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri R.K. Panda

115A of the Act. According to the assessing officer it is chargeable to tax u/s 44D and according to assessee it s chargeable to tax under the normal provision of taxation as it is not fees for technical services as per section 9 (1) (vii) of the act. Further as the assessee is a non resident it is also claimed

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

TDS at the applicable rate of 5.253% has been deducted on the entire interest income of the Company from the NCOs held in SVHPL is enclosed herewith as Annexure 5. 2.3. Hence, under Section 115A

ARGOS HOLDINGS PTE. LTD.,SINGAPORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(1)(1), DELHI, DELHI

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

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

TDS at the applicable rate of 5.253% has been deducted on the entire interest income of the Company from the NCOs held in SVHPL is enclosed herewith as Annexure 5. 2.3. Hence, under Section 115A

PACIFIC CREST PTE LTD,NOIDA vs. DCIT CIRCLE-2(2)(2) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal is partly allowed

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2012-13

115A read with Explanation refers to the definition of royalty as defined in Explanation 2 to section 9(1)(vi) of the Act. As stated earlier, Explanation 2 to section 9(1)(vi) defines the term royalty. In the facts of the present case, undisputedly, learned DRP has treated the receipts as royalty in terms of Explanation 2(iva), which

DDIT, NEW DELHI vs. M/S SCORPION COURAGEOUS LTD.,, NEW DELHI

In the result, the Cross Objection of the assessee is partly allowed

TDS) under Section 195(2) or 195(3) either by the non-resident or by the resident payer is to avoid any future hassles for both resident as well as non resident. In our view, Sections 195(2) and 195(3) are safeguards. The said provisions are of practical importance. This reasoning of ours is based on the decision

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

115A of the Act depending on fact whether such receipts are effectively connected with PE or fixed place of profession, or not. However, for assessment year 2004-05 to 2010- 11 the consideration received for fee for technical services rendered in connection with prospecting for or extraction or production of mineral oil though effectively connected with PE or fixed place

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

ADIT, NEW DELHI vs. SH. SANJIV GHAI, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

SHRI SANJIV GHAI,NEW DELHI vs. DDIT, NEW DELHI

In the result, I.T.A. Nos

Bench: Shri N.K. Saini & Shri K. Narasimha Charyi.T.A. Nos.5681 To 5686/Del/2014 Assessment Years: 2005-06 To 2010-11

115A(1)(BB) of the Act prior to its substation by the Finance Act, 2013 read with section Sub-section (2) of section 90 of the Income-tax Act. Further, it is also prayed to delete the addition of Rs.8.25 lacs on account of difference of receipts from Rich Kwality Products P. Ltd. and Kwality Frozen Foods P. Ltd. respective

M/S. DOLPHIN DRILLING PTE. LTD.,NEW DELHI vs. ADIT, DEHRADUN

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

Bench: : Shri Amit Shukla & Shri L.P. Sahuassessment Year: 2007-08

115A read with Section 44D of the Income-tax Act, 1961." (emphasis supplied) Therefore, as clarified by the CBDT, rendering of services like imparting of training and carrying drilling operations for exploration or exploitation of natural gas would be outside the purview of “fees for technical services” under section 9(1)(vii) of the Act. Taking note of the aforesaid

ARIBA INC,NEW DELHI vs. ADIT (INTL TAXATION), NEW DELHI

In the result, all these appeals filed by the assessee stand partly

115A(1)(b) of the ITA. The balance amount of the royalty (which was held to be not attributable to the DAPE) was to be taxed at 15% under Article 12 of the India-US DTAA. However, the CIT (A) granted relief on the additions made by the AO in these AYs on account of notional income and held that