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

property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. (vii) income by way of fees for technical services payable by— …..(c) a person who is a non-resident, where the fees are payable in respect of services utilized in a business or profession

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

property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. (vii) income by way of fees for technical services payable by— …..(c) a person who is a non-resident, where the fees are payable in respect of services utilized in a business or profession

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

property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. (vii) income by way of fees for technical services payable by— …..(c) a person who is a non-resident, where the fees are payable in respect of services utilized in a business or profession

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

property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. (vii) income by way of fees for technical services payable by— …..(c) a person who is a non-resident, where the fees are payable in respect of services utilized in a business or profession

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

property in India, or through or from any asset or source of income in India, or through the transfer of a capital asset situate in India. (vii) income by way of fees for technical services payable by— …..(c) a person who is a non-resident, where the fees are payable in respect of services utilized in a business or profession

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)

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 or, after deduction, has not been paid on or before the due date specified in sub-section (1) of section 139. Provided that where

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

Housing Agent (CHA) for import of goods at the custom station; iv. Warehousing of goods (if required) till the time the necessary customs -clearances are obtained; v. Transportation of goods to the ultimate consumer in USA; 19. In line with worldwide acceptable standards in the logistics industry and the group’s policy, the income from freight logistics operations represents gross

ONGC AS REPRESENTATIVE ASSESSEE OF DEWEY & LEBOEUF INTERNATIONAL COMPANY LLC, USA,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

Bench: Shri R. K. Panda & Ms Suchitra Kambleongc As Representative Assessee Vs Dcit (International Of Dewey & Leboeuf International Taxation) Company Llc, Usa Circle-Ii Dgm-Head, Oil & Natural Gas Dehradun Corporation Ltd. Room No. 244, Old Secretariat, Tel Bhawan (Respondent) Dehradun Aaaco1598A (Appellant) Ongc As Representative Assessee Vs Dcit (International Of University Of New South Wales, Taxation) Australia Circle-Ii Dgm-Head, Oil & Natural Gas Dehradun Corporation Ltd. Room No. 244, Old Secretariat, Tel Bhawan (Respondent) Dehradun Aaaco1598A (Appellant)

house R&D facility of ONGC viz., Institute of Reservoir Studies (‘IRS’), Ahmedabad, which was primarily engaged in carrying out R&D work related to enhancement of recovery of oil/hydrocarbons through improved/enhanced recovery studies. The services covered under the said contract are as under:- • Supply of hardware (High Resolution CT Scanner) including commissioning and testing; • Supply of software including installation

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH,NEW DELHI vs. DCIT CIRCLE -1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH ,NEW DELHI vs. DCIT CIRCLE-1(2)(2) INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

DSD NOELL GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 9( 1)(vii) it is necessary that the services not only be utilized within India, but also be rendered in India Hon’ble Apex Court while analyzing the scope of taxation identified the following basic issues for consideration; “ 16 Two basic issues which, thus, arise for our consideration are : (a) the taxation of the price of goods supplied

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

House Cooper, Sweden and, therefore, the A.O. erroneously brought to tax the impugned income of `74,02,47,865/- consisting of business income of `33,99,69,471/- and royalties of `40,02,78,394/-. The CIT(A) partly allowed this ground, and held that while no business profit can be computed in the absence of PE of the assessee

DIRECTOR OF INCOME TAX

House Cooper, Sweden and, therefore, the A.O. erroneously brought to tax the impugned income of `74,02,47,865/- consisting of business income of `33,99,69,471/- and royalties of `40,02,78,394/-. The CIT(A) partly allowed this ground, and held that while no business profit can be computed in the absence of PE of the assessee

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

House on its eligibility to claim deduction u/s 10A of the I.T. Act which is placed on record, wherein inter alia other things it has been mentioned that – “ Considering the fact that the in-principle approval was received from RBI on 29.3.200 and also considering the agreements dated between the promotes (transferor) and System America Holding LLC, Mauritius (Transferee