ACIT CC-14, DELHI vs. DELHI SPOT BULLION TRADING CO. PVT. LTD. , DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

1-3 days of sales generally. The appellant had made cash sales of Rs. 60.73 lakhs on 10.11.2016 and amount of Rs. 60 lakhs was deposited on 7.11.2016. It had made cash sales of Rs. 1.74 cr. on 7.11.2016 and deposited an amount of Rs.1.19 Cr. on 8.11.2016. The appellant is always keeping reasonably good figures of cash in hand

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

section 9(1)(vi) of the Act, cannot make the assessee liable to deduct tax at source. In other words, the assessee is not liable to deduct withholding tax and such non deduction of withholding tax does not render the assessee in default and consequently, no disallowance

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

section 9(1)(vi) of the Act, cannot make the assessee liable to deduct tax at source. In other words, the assessee is not liable to deduct withholding tax and such non deduction of withholding tax does not render the assessee in default and consequently, no disallowance

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

vi) It has been and continues to be the intent of Bain India and Bain USA that the fees and charges referred to in the Service Agreement reflect an arm's length compensation for any particular service provided by one of the parties from which the other derives a benefit. Both the parties to the agreement acknowledge that the term

MR. SANJEEV GUPTA,NEW DELHI vs. ADDL.CIT, NEW DELHI

In the result, ground No. 3 and 4 With respect to the disallowance of export commission of the appeal of the assessee are allowed

Bench: Shri Amit Shukla & Shri Prashant Maharishisanjeev Gupta, Vs. Addl. Cit, E-31, Kamla Nagar, Range-20, New Delhi New Delhi Pan:Ahcpg7326A (Appellant) (Respondent)

vi) of sub-section (1) ) of section 9: ( "fees for technical services" shall have the same B meaning as in Explanation 2 to clause (vii) of ) sub-section (1) of section 9: (ia) thirty per cent of any sum payable to a resident, on which tax is deductible at source under Chapter XVIIB and such tax has not been deducted

ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. vs. DIRECTOR OF INCOME TAX

The appeal of the Revenue is dismissed

9 (1)(vi). 21. The Tribunal, thereafter, proceeded to consider the manner of computation of the income. The Tribunal held that the provisions of Section 44D would be inapplicable and hence the appellant would be entitled to a deduction of the expenditure incurred by it. The Tribunal held that the income received by the appellant would be chargeable

ACIT, NEW DELHI vs. M/S. GEO CONNECT LTD., NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

section 9(1)(vi) of the Act and Article 12 of the DTAA between the USA and India and consequent disallowance

GEO CONVEST LTD vs. DCIT CIRCLE-12 (1),

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

section 9(1)(vi) of the Act and Article 12 of the DTAA between the USA and India and consequent disallowance

DCIT CIRCLE-12 (1) vs. GEO CONNECT LTD,

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

section 9(1)(vi) of the Act and Article 12 of the DTAA between the USA and India and consequent disallowance

M/S GEO CONNECT LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals filed by the assessee in ITA Nos

Bench: Sh. H.S. Sidhu & Sh. O.P. Kant

section 9(1)(vi) of the Act and Article 12 of the DTAA between the USA and India and consequent disallowance

INMARSAT SOLUTIONS BV,MAHARASHTRA vs. ACIT (INTERNATIONAL TAXATION) CIRCLE 2(1)(1)-DELHI, DELHI

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

Bench: Shri G. S. Pannua N D Shri Challa Nagendra Prasad

1)(vi) up to and including Explanation 2 are substantive provisions as inserted by Finance Act 1976 and thereafter, Explanation 3 to 6 are only clarificatory provisions inserted subsequently; and vi) It is not disputed by the revenue that the provisions of DTAA if beneficial to the assessee shall be preferred over the provisions of the Income

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)

1) warranting disallowance under section 40(a)(i) - Held, yes" iii. ITO v. M/s. Faizan Shoes Pvt. Ltd in ITA No. 2095/MDS/2012 dated 23,04.2013 “ 6. “On going through the order of the Commissioner of Income Tax (Appeals), we find that the non-residents are only procuring orders for ITO Vs Kulbeer Singh (Assessment Year: 2010-11 the assessee

QAI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-14(1), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

section 9(1)(vi). 9. Accordingly, we answer the question of law referred to us in the affirmative, in favour of the assessee and against the revenue. No costs. ” 28. Considering the facts of the case, above mentioned provisions of the Act and case laws relied upon by the assessee, the disallowance

QAI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-14(1), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumar, Ms. Madhumita Roy

section 9(1)(vi). 9. Accordingly, we answer the question of law referred to us in the affirmative, in favour of the assessee and against the revenue. No costs. ” 28. Considering the facts of the case, above mentioned provisions of the Act and case laws relied upon by the assessee, the disallowance

BHARAT SANCHAR NIGAM LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

Bench: : Shri Amit Shukla & Shri L.P. Sahu

9. That on the facts and circumstances of the case and in law, the learned CIT(A) has erred in confirming the aforesaid disallowance without appreciating that the provisions of Section 40(a)(ia) are applicable only in case of payments made to residents. Penalty proceedings under section 271(1)(c) of the Act 10. That on the facts

YRC LOGISTICS INDIA PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

Bench: Shri S.V. Mehrotra & Shri Kuldip Singh

section 9(1)(vi) and 9(1)(viii) of the Act. For facility of reference, the findings returned by the AO are reproduced as under : “3. Payment for teased line connectivity : During the financial year the assessee made payment of Rs.10,22,179 for Inter 'Connectivity charges & usage of leased line to M/s Venzon Hongkong Ltd, a resident of Hongkong

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

disallowance made by the AO was sustained. 25. Now the assessee is in appeal. 26. The learned counsel for the assessee reiterated the submissions made before the authorities below and further submitted that the assessee incurred Rs. 9,67,500/- on account of approval of loan and since the expenses were incurred wholly and exclusively for the business purpose

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

disallowance made by the AO was sustained. 25. Now the assessee is in appeal. 26. The learned counsel for the assessee reiterated the submissions made before the authorities below and further submitted that the assessee incurred Rs. 9,67,500/- on account of approval of loan and since the expenses were incurred wholly and exclusively for the business purpose

ACIT, INTERNATIONAL TAXATION, CIRCLE-1(2)(2), NEW DELHI vs. DATAMINE INTERNATIONAL LTD., , NEW DELHI

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 6383/Del/2017 : Asstt. Year : 2014-15 Acit, Vs Datamine International Ltd., International Taxation, (Now Cae Datamine International Circle-1(2)(2), Ltd.), A-41, Ground Floor, Mohan New Delhi Cooperative Industrial Area, Mathura Road, New Delhi-110044 (Appellant) (Respondent) Pan No. Aaacd7600A Assessee By : Sh. V. K. Aggarwal, Ar Revenue By : None Date Of Hearing: 29.09.2021 Date Of Pronouncement: 26.11.2021

Section 9(1)(vi) of the Income Tax Act. 1.3 That in the facts and circumstances of the case, and in law, the ld. CIT(A) erred in deleting the addition made by the AO, without considering the decisions in Synopsys International Old Ltd. 212 Taxman 454 (Kar.); Verizon Communications Singapore Pte. Ltd. 361 ITR 575 (Mad.) and Viacom