DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

44D has been made inoperative in respect of agreements after the 31st Day of March 2003 and with this two streams for taxation of persons engaged in providing services of technical nature is evident, one for those having a PE in India (Section 44DA) and the other who do not have a PE [Section 9 (1) (vii) read with section

SUMITOMO CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

TDS under Section 195 of the Act. Therefore, no interest under section 234B of the Act could be charged even if the payer had not deducted tax at source. • In CIT vs. Madras Fertilizers Ltd. (149 ITR 703, the Hon’ble Madras High Court held that the liability to pay advance tax did not arise where the income was subject

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

TDS on the payments made to the assessee which was claimed by the assessee as tax payment without offering income by way of profit and loss account. The assessing officer, however, in the impugned order added the aforesaid amount of Rs.52,70,40,434 being receipt of crew salary to the appellant observing that the appellant failed to furnish sufficient

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

TDS certificates issued by the MIEL and MIL also showed the nature of payment as profession & technical services. Since the assessee has a permanent establishment in India and the agreement leading to the payment of such fees was made after 31st May, 1997, the receipt should have been taxed @ Motorola Inc. 20% u/s 115 r.w. Section 44D

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

TDS certificates issued by the MIEL and MIL also showed the nature of payment as profession & technical services. Since the assessee has a permanent establishment in India and the agreement leading to the payment of such fees was made after 31st May, 1997, the receipt should have been taxed @ Motorola Inc. 20% u/s 115 r.w. Section 44D

ARIBA INC.,NEW DELHI vs. ADIT, NEW DELHI

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

44D read with section 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

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

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

44D read with section 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

M/S. ARIBA INC.,GURGAON vs. ADIT, NEW DELHI

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

44D read with section 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

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

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

44D read with section 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