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

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)

disallowance made by the Assessing Officer towards export commission paid by the assessee to the non-resident was rightly deleted.' 16. When the transaction does not atract the provisions of Section 9 of the Act, then there is no question of applying Explanation 4 to Section 9 of the Act. Therefore, the Revenue has no case and the Tax Case

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

The appeal of the Revenue is dismissed

vii) were available on record and hence they considered it appropriate to admit the additional ground. However, having admitted the 2011:DHC:566-DB additional ground, the Tribunal felt that it was not necessary to deal with the same inasmuch as it had already upheld the contention that the amount was chargeable to tax in terms of Section 9 (1

ACIT, NEW DELHI vs. M/S. EXPEDITORS INTERNATIONAL OF WASHINGTON,

In the result, the appeal of the revenue is dismissed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(E-Court Module) Ita No. 1740/Del/2015 : Asstt. Year : 2010-11 Asstt. Commissioner Of Income Vs M/S Expeditors International Of Washington, 1015, 3Rd Avenue, Tax, Circle-1(2)(2), International 12Th Floor, Seattle Washington Taxation, New Delhi (Appellant) (Respondent) Pan No. Aacce4315R Assessee By : Sh. Deepak Chopra, Adv. Revenue By : Sh. Satpal Gulati, Cit Dr Date Of Hearing: 25.08.2020 Date Of Pronouncement: 30.09.2020

disallowance of expenses: S.No. Particulars Amount (in INR) 1. Returned income (Royalty income as per return of income) 246,183,805 2. Fee for Included Services Share in logistics operations 1,653,922,311 Reimbursement of GAM expenses 1,684,798,121 20,875,810 Total taxable income 1,930,981,930 12. Issue-1: Whether in the facts

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)

vii) of the Act if the services rendered by the commission agent could be characterized as defined in Explanation 2 to that section. Provisions of section 9(1 )(i) read with explanation reveals that in case of a business of which all the operations are not carried out in India, only such part of the income as is reasonably attributable

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

9 (1) (vii)of the act and (ii) 'fee for included services' under Article 12 of the treaty. Since the appellant had a Permanent Establishment (PE) in India, the AO held that such services would be governed by Article 12 (6) of the treaty, i.e income shall be determined in accordance with provisions of Article 7 applicable of the treaty

GIESECKE & DEVRIENT INDIA PVT. LTD.,GURGAON vs. DCIT, NEW DELHI

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

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

section 9(1)(vii)(b) of the Act are also satisfied and the case of the taxpayer is not covered by either of the exceptions.” 6.7 In view of the above discussion, the learned DRP upheld the disallowance

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

vii) had come up before the DRP when the AO has determined receipts for A.Y 2008-09 as FTS, the DRP has confirmed the stand taken by the AO and held that income of the assessee is FTS. The contract with HOSI also comprise of performance of same type of activities viz provision of Well Testing Services alongwith technical personnel

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

disallowable u/s 40a(i).” 9.9.3 The Ld. Commissioner of income tax (appeals) alternatively also held that amounts of remittance were chargeable as Fee for Technical Service (FTS) under section 9(1)(vii

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

disallowable u/s 40a(i).” 9.9.3 The Ld. Commissioner of income tax (appeals) alternatively also held that amounts of remittance were chargeable as Fee for Technical Service (FTS) under section 9(1)(vii