SUBRAMANIAM HARIHARAN,DELHI vs. ACIT, CIRCLE-63(1), NEW DELHI

disallowed these payments, treating them as Fees for Technical Services (FTS) chargeable to tax in India.", "held": "The Tribunal held that the payments made to foreign attorneys were purely for professional services and did not fall under the definition of Fees for Technical Services (FTS) as defined under Section 9(1)(vii

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

9(1)(vii) of the Act, and hence not liable for Tax deduction at source and thereafter giving direction to AO to invoke provision of section 192 for disallowing

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

9(1)(vii) of the Act, and hence not liable for Tax deduction at source and thereafter giving direction to AO to invoke provision of section 192 for disallowing

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

9 1 L D P E P o l y B a g 0 0 0 0 1 0 S a t y a m S t a t i o n e ry ( b l a n k ) K G 2 5 . 0 0 3 0 5 0 . 0 0 1 2 2 1 2 2 1

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

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1)(vii) of the I.T. Act, 1961 defines Fees for Technical Services which means any consideration including any consideration for rendering any managerial, technical or consultancy [including the provision of services of technical or other personnel] but does not include consideration for any construction, assembly, mining or like project undertaken by the recipient 58 ITA.No.3377 to 3383/Del./2018

E-ORIENTAL BANK OF COMMERCE( NOW AMALGAMATED WITH PUNJAB NATIONAL BANK- PNB),NEW DELHI vs. ACIT SPECIAL RANGE-07, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2017-18 E-Oriental Bank Of Commerce Vs. Acit, (Now Amalgamated With Special Range-07 Punjab National Bank-Pnb) New Delhi. Punjab National Bank, Finance Division Plot No. 4, Sector Dwarka, New Delhi- 110 075 Pan Aaaco0191M (Appellant) (Respondent)

disallowance of Rs. 2153.02 crores under section 36(1)(vii) by ignoring first proviso as well as clarificatory provision of Explanation 2 to section 36(1)(vii)?” 7. The Ld. AR submitted that before the Hon’ble Delhi High Court, the Revenue did not dispute the fact that the aforesaid proposed question of law was covered by the decision rendered

ACIT CIRCLE 13(1), NEW DELHI vs. LX PANTOS INDIA PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri M.Balaganesh

9(1)(vii) read with section 195 of the Act, provisions of section 40 (a) (i) will not be applicable. Accordingly, we do not find any infirmity in the order of the ld. CIT (A) deleting the addition.” 11. In the light of binding precedent (supra), we do not see any infirmity into the decision of Ld.CIT(A) holding “Since

ACIT CIRCLE 13(1), NEW DELHI vs. LX PANTOS INDIA PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Kul Bharat & Shri M.Balaganesh

9(1)(vii) read with section 195 of the Act, provisions of section 40 (a) (i) will not be applicable. Accordingly, we do not find any infirmity in the order of the ld. CIT (A) deleting the addition.” 11. In the light of binding precedent (supra), we do not see any infirmity into the decision of Ld.CIT(A) holding “Since

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

vii) of sub- section (1) of section 9, is analogous to the term 'Fees for technical services' as used in article 12(4)(a). In view of this position, the payments being made by the agents/subscribers (residents) to the applicant (a non-resident) are chargeable to tax in India, under article 12 as also under section 9. [Paras

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

vii) of sub- section (1) of section 9, is analogous to the term 'Fees for technical services' as used in article 12(4)(a). In view of this position, the payments being made by the agents/subscribers (residents) to the applicant (a non-resident) are chargeable to tax in India, under article 12 as also under section 9. [Paras

COMMISSIONER OF INCOME TAX vs. HAVELLS INDIA LTD

In the result the appeals filed by the revenue are disposed of with no

disallowed under Section 40(a)(ia) for not being subjected to deduction of tax. 7. The assessee carried the matter in further appeal to the Tribunal in ITA No.1300/Del/2010. Several contentions were raised before the Tribunal on behalf of the assessee. The principal contentions were: - (a) That Section 9(1)(vii