TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

TDS') amounting to INR 1,77,696/- and self-assessment tax credit of INR 31,22,870/- whilst computing the tax liability of the Appellant for the year under consideration. 9. That in the facts and circumstances of the case & in law, the Ld. AO has erred in initiating penalty proceedings under section 274 read with 271F

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

ITO (TDS), NEW DELHI vs. BHARTI AIRTEL LTD., GURGAON

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

BHARTI AIRTEL LTD.,GURGAON vs. ITO (TDS), NEW DELHI

In the result, all the Appeals of the Assessee are allowed and all the Revenue’s Appeals are dismissed

Bench: Shri H.S. Sidhu & Shri J. Sudhakar Reddy

TDS) vs. Bharti Airtel Ltd.] IV. Whether the payment made by the assessee can be deemed to accrue or arise in India u/s. 9(1)(vi)(b)/ 9(1)(vii)(b) of the Act. V. Whether “make available” clause under DTAA is satisfied. VI. Whether there is no FTS clause in the relevant DTAA, where the payment are taxable

ITO, NEW DELHI vs. SH. KULBEER SINGH, NEW DELHI

Bench: Shri Amit Shukla & Shri Prashant Maharishiito, Vs. Kulbeer Singh, Ward-26(1), H-432, Vikas Puri, New Delhi New Delhi Pan: Amqps5847P (Appellant) (Respondent)

TDS liability on such commission is an offshoot from its chargeability to Income tax under Section 5(2) of the Act. 5.3 Section 195 of the Income-Tax Act, 1961 reads as follows “ (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or any other sum chargeable under

DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

TDS. With reference to payments made to residents of UK and USA, the CIT (A) held that they were not in the nature of „fees for technical or included services‟ under Article 12 of the DTAA read with the Memorandum of Understanding with USA which equally applied to the UK Treaty. Payments made to residents of USA and UK were

DIRECTOR OF INCOME TAX DELHI vs. M/S LUFTHANSA CARGO INDIA P .

TDS. With reference to payments made to residents of UK and USA, the CIT (A) held that they were not in the nature of „fees for technical or included services‟ under Article 12 of the DTAA read with the Memorandum of Understanding with USA which equally applied to the UK Treaty. Payments made to residents of USA and UK were

M/S. BAIN & COMPANY INDIA PVT. LTD.,GURGAON vs. ITO (TDS) (INTERNATIONAL TAXATION), NEW DELHI

9(1)(vi) of the Income Tax Act, the persons liable to deduct TDS under section 195 of the Income Tax Act ought to have deducted tax at source on the footing that explanation 4 existed on the statute book with effect from 1976. We have, therefore, to examine as to whether persons liable to deduct TDS under section

DIRECTOR OF INCOME TAX vs. ERICSSON A.B.,NEW DELHI.

v), (vi) and (vii) of sub-section (1) of Section 9, such income shall be included in the total income of the non-resident, regardless of whether the non-resident has a residence or place of business or 2011:DHC:6682-DB ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 69 of 75 business connection in India

DIRECTOR OF INCOME TAX

v), (vi) and (vii) of sub-section (1) of Section 9, such income shall be included in the total income of the non-resident, regardless of whether the non-resident has a residence or place of business or 2011:DHC:6682-DB ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 69 of 75 business connection in India

SYSTEMS AMERICA (INDIA) LTD. vs. ADDL. COMMISSIONER OF INCOME TAX,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

1) of the Act. The reliance was placed on the following case laws:- i. Commissioner of Income Tax vs. Virat Investment and Merchantile Co. [2017] 392 ITR 202(Delhi) ii. India Cements Limited vs. Commissioner of Income Tax, Madras [1966] 60 ITR 52, 1966 AIR 1053, 1966(2) SCR 944 27. As regards to the remaining expenses

ACIT, CIRCLE-7(1) vs. SYSTEM AMERICA INDIA LTD.,,

In the result, appeal of the assessee is partly allowed and that of the Department is dismissed

Bench: Shri N.K. Saini & Shri Kuldip Singh

1) of the Act. The reliance was placed on the following case laws:- i. Commissioner of Income Tax vs. Virat Investment and Merchantile Co. [2017] 392 ITR 202(Delhi) ii. India Cements Limited vs. Commissioner of Income Tax, Madras [1966] 60 ITR 52, 1966 AIR 1053, 1966(2) SCR 944 27. As regards to the remaining expenses

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS has been deducted by the remitter nor the assessee filed ITR for the relevant AYs. Accordingly, notice under section 148 of the Act was issued to the assessee on 31.03.2021 in response to which the assessee filed its return of income for both the AYs under consideration on 28.04.2021 declaring income of Rs. Nil. Thereafter statutory notices were issued

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

TDS has been deducted by the remitter nor the assessee filed ITR for the relevant AYs. Accordingly, notice under section 148 of the Act was issued to the assessee on 31.03.2021 in response to which the assessee filed its return of income for both the AYs under consideration on 28.04.2021 declaring income of Rs. Nil. Thereafter statutory notices were issued

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TELSTRA SINGAPORE PTE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

section 9(1)(vi) of the Act brought into force by the Finance Act, 2012 are applicable to domestic laws and the said amended definition cannot be extended to DTAA, where the term has been defined originally and not amended." xxxx xxxx xxxx 26. In view of the above said facts, we hold that there is no merit