DDIT, NEW DELHI vs. M/S. WORLD SPORT NIMBUS PTE LTD., NEW DELHI

Accordingly appeals filed by the learned AO for all 3 years are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

271(1) (c) of the Act levied by the ld AO. The facts for all these three years are identical except the amount of penalties involved. 5. Therefore, we first state the facts for AY 2002-03. The facts for assessment year 2002 – 03 shows that assessee was issued notice u/s 142 (1) of the income tax act on 26/3/2003

DDIT, NEW DELHI vs. M/S. WORLD SPORT NIMBUS PTE LTD., NEW DELHI

Accordingly appeals filed by the learned AO for all 3 years are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

271(1) (c) of the Act levied by the ld AO. The facts for all these three years are identical except the amount of penalties involved. 5. Therefore, we first state the facts for AY 2002-03. The facts for assessment year 2002 – 03 shows that assessee was issued notice u/s 142 (1) of the income tax act on 26/3/2003

DDIT, NEW DELHI vs. M/S. WORLD SPORT NIMBUS PTE LTD., NEW DELHI

Accordingly appeals filed by the learned AO for all 3 years are dismissed

Bench: Shri Amit Shukla & Shri Prashant Maharishi

271(1) (c) of the Act levied by the ld AO. The facts for all these three years are identical except the amount of penalties involved. 5. Therefore, we first state the facts for AY 2002-03. The facts for assessment year 2002 – 03 shows that assessee was issued notice u/s 142 (1) of the income tax act on 26/3/2003

DCIT, NEW DELHI vs. M/S. ADIDAS SOURCING LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

115A of the Act. Explanation 2 to section 9(1 )(vii) defines ‘fees for technical services’ as under: Explanation 2.—For the purposes of this clause, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial technical or consultancy services (including the provision of services of technical or other personnel) but does

DCIT, NEW DELHI vs. M/S. ADIDAS SOURCING LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Amit Shukla & Shri O.P. Kant

115A of the Act. Explanation 2 to section 9(1 )(vii) defines ‘fees for technical services’ as under: Explanation 2.—For the purposes of this clause, "fees for technical services" means any consideration (including any lump sum consideration) for the rendering of any managerial technical or consultancy services (including the provision of services of technical or other personnel) but does

ADIT, NEW DELHI vs. M/S. ROLLS ROYCE SINGAPORE PTE LTD., NEW DELHI

In the result all the four appeals of the Revenue are dismissed

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

Section 271(1) a view upheld by jurisdictional High Court in the case of Kanchenjunja Advertising (P) Ltd in ITA No. 944 of 2011 vide order DT. 13 Jan 2011. 4. Whether in the facts and circumstances of the case the CIT(A) had erred in deleting the penalty imposed u/s 271(1)(c) by holding that there

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

section 234A, 234B and 234D of the Act. 6. On the facts and in the circumstances of the case and in law, the learned AO has erred and the Hon'ble DRP has further erred in confirming the action of the learned AO of initiating the penalty proceedings u/s 271(1)(c) of the Income-tax Act on the ground

MOTOROLA INC,USA vs. DDIT, NEW DELHI

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Kuldip Singh

section 234A, 234B and 234D of the Act. 6. On the facts and in the circumstances of the case and in law, the learned AO has erred and the Hon'ble DRP has further erred in confirming the action of the learned AO of initiating the penalty proceedings u/s 271(1)(c) of the Income-tax Act on the ground

AIR FRANCE,NEW DELHI vs. ADIT, NEW DELHI

The appeals are dismissed

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

115A read with Section 44D and taxed the same at 20% of the gross receipts. The CIT(A) rightly held that the assessee’s income from ground handling and technical handling services is covered by Article 8 of the Indo-French DTAA. But the CIT(A) further held that income earned from rendering ITA Nos. 1786 & 2212/Del/2012 service to Iberworld

ADIT, NEW DELHI vs. M/S. AIR FRANCE, NEW DELHI

The appeals are dismissed

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

115A read with Section 44D and taxed the same at 20% of the gross receipts. The CIT(A) rightly held that the assessee’s income from ground handling and technical handling services is covered by Article 8 of the Indo-French DTAA. But the CIT(A) further held that income earned from rendering ITA Nos. 1786 & 2212/Del/2012 service to Iberworld

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

115A read with Section 44D and taxed the same at 20% of the gross receipts. The CIT(A) rightly held that the assessee’s income from ground handling and technical handling services is covered by Article 8 of the Indo-French DTAA. But the CIT(A) further held that income earned from rendering ITA Nos. 1786 & 2212/Del/2012 service to Iberworld

AIR FRANCE,NEW DELHI vs. ADDL. CIT, NEW DELHI

The appeals are dismissed

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamble

115A read with Section 44D and taxed the same at 20% of the gross receipts. The CIT(A) rightly held that the assessee’s income from ground handling and technical handling services is covered by Article 8 of the Indo-French DTAA. But the CIT(A) further held that income earned from rendering ITA Nos. 1786 & 2212/Del/2012 service to Iberworld

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

115A of the Act. Therefore, we direct the AO/TPO to delete the adjustment or attributions applied. In the result, grounds raised in this regard are allowed. 52. With regard to Ground No.7 regarding penalty proceedings under section 271AA of the Act, ld. AR submitted that in the transfer pricing order dated 08.06.2023 passed under section 92CA

FR. SAUTER AG,NEW DELHI vs. ITO WARD INTERNATIONAL TAX 1(3)(2), NEW DELHI

In the result, the Appeal in ITA No

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2012-13]

115A. 4 Fr. Sauter AG. Vs. ITO 5- Ground No. 5: Credit of taxes deducted at source and self-assessment tax 5.1. On the facts and in the circumstances of the ease and in law, the Ld. AO erred in not giving credit for the taxes deducted at source amounting to Rs. 85,58,982 and self-assessment tax amounting

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

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

115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely :— (a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

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

115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely :— (a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account

COMPUTER MODELLING GROUP LIMITED,CANADA vs. DCIT CIRCLE INTERNATIONAL TAXATION 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

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

115A or section 293A apply for the purposes of computing profits or gains or any other income referred to in those sections. (2) The amounts referred to in sub-section (1) shall be the following, namely :— (a) the amount paid or payable (whether in or out of India) to the assessee or to any person on his behalf on account

MOL CORPORATION,GURGAON vs. ADDL. DIT, NEW DELHI

In the result appeal of the assessee for the assessment year

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

penalty proceedings u/s 271(1)(c) of the Act against the Appellant. Page 38 of 52 4.15 Without prejudice to the above grounds, the Learned AO has erred in levying interest under section 234B of the Act while completely disregarding the provisions of the Act and the various judicial precedents decided in favour of taxpayers on this issue