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. 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

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. 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

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S AECOM ASIA COMPANY LTD.,, GURGAON

In the result, the appeal of the Revenue and the cross objection filed by the assessee are dismissed

Bench: Shri Narendra Kumar Billaiyaa N D Shri Challa Nagendra Prasad

Penalty proceeding u/s 271 (1){c) for furnishing inaccurate particulars of this income is initiated.” 7. The assessee preferred appeal before the ld. CIT (Appeals) and contended that the OCI received by the assessee has nothing to do with the project office in India. The off shore services are 6 I.T.A. No. 952/Del/2017 AND C. O. No. 46/Del/2020. rendered from

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

penalty proceedings under section 274 read with 271F of the Act and section 271(1)(c) of the Act for the subject year as the same is bad in law. 10. That in the facts and circumstances of the case & in law, the Ld. AO erred in levying interest under section 234A and 234B

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is allowed

penalty u/s\n274 r.w.s.271F and section 271(1)(c) of the Act is not pressed being\npremature and hence dismissed.\n\n30.\nIn the result, the appeal of the assessee is partly allowed\n\nITA No.1961/Del/2024\n\n31.\nGrounds raised in ITA No.1961/Del/2024 are similar to grounds\nraised in ITA No.1960/Del/2024 decided by us in earlier part of this order

TRANS WORLD INTERNATIONAL LLC,DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE (INTERNATIONAL TAXATION) - 3(1)(1), NEW DELHI

In the result, the appeal of the assessee is allowed

penalty u/s\n274 r.w.s.271F and section 271(1)(c) of the Act is not pressed being\npremature and hence dismissed.\n\n30. In the result, the appeal of the assessee is partly allowed\n\nITA No.1961/Del/2024\n\n31. Grounds raised in ITA No.1961/Del/2024 are similar to grounds\nraised in ITA No.1960/Del/2024 decided by us in earlier part of this order

SILVERPLASS HOLDINGS LTD.,MUMBAI vs. ACIT, CIRCLE- 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

penalty proceedings under section 271(1)(c) of the act against the Appellant.” 3. None appeared on behalf of the assessee. We find from the records that that initially the case was being represented by one or the other representatives of the assessee and the case was adjourned for eleven time on the written request of the representatives

AIR FRANCE ,NEW DELHI vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2016-17

penalty proceedings under section 271(1)(c)/271A & 271B of the Income Tax Act, 1961 (the “Act”) and ground No. 20 pertains to levy of interest under section 254 of the Act. ITA No. 1004/ Del/2020 3. At the very outset, the Ld. AR submitted that it is a matter covered by the decision of the Tribunal in the assessee

M/S. LAHMEYER INTERNATIONAL GMBH,GERMANY vs. DDIT, NEW DELHI

In the result, appeals of assessee in ITA Nos

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

penalty proceedings under section 271(1)(c) of the Act for Assessment Year 2009-10, which is inappropriate. 5. Not granting credits for withholding taxes deducted by customers amounting to Rs 14,940,910. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, amend, vary, omit

LAHMEYER INTERNATIONAL GMBH,GURGAON vs. DDIT, NEW DELHI

In the result, appeals of assessee in ITA Nos

Bench: Shri Vijay Pal Rao & Shri Naveen Chandra

penalty proceedings under section 271(1)(c) of the Act for Assessment Year 2009-10, which is inappropriate. 5. Not granting credits for withholding taxes deducted by customers amounting to Rs 14,940,910. The Appellant submits that each of the above grounds is independent and without prejudice to one another. The Appellant craves leave to add, amend, vary, omit

DCIT (INTERNATIONAL TAXATION), GURGAON vs. M/S. AECOM ASIA COMPANY LTD., GURGAON

In the result, appeal filed by the Revenue is dismissed

Bench: Sh. N. K. Billaiya & Sh. Yogesh Kumar U.S.

115A of the Act. TOTAL 286,745,096/- 35,323,349/- 3 DCIT Vs. Aecom Asia Company Ltd. 4. The assessment order came to be passed u/s 143(3) read with Section 144C (3) of the Act on 25/05/2015 making an addition of Rs. 33,896,437/- to the return of income treating 50% of the income earned

NETAPP B.V.,KARNATAKA vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-2(2)(2), NEW DELHI

In the result, appeal of the assessee is allowed

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmanetapp B. V. Vs. Dcit C/O. Mr. Krishna Kumar (International Taxation), Gv, Srbc & Associates Circle - 2(2)(2), Llp, 4Th Floor, A-Wing, New Delhi Divyasree Chambers, #11, O’’Shaughnessy Road, Langford Gardens, Bangaluru, Karnataka-560 025

115A(1)(a)(iiaa) of the Act. 7. The learned AO has erred, in law and in facts, in levying interest under Section 234A of the Act, amounting to INR 32,07,834, disregarding the fact that the Company had furnish its Return of Income within the time allowed under Section 139 of the Act. 8. The learned

NETAPP.B.V.,BENGALURU vs. DCIT, CIRCLE-2(2)(2), INT. TAX., NEW DELHI

In the result, the Appeal of the assessee is allowed for statistical purpose

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.I.T.A. No. 557/Del/2021 (A.Y 2016-17)

115A(1)(a)(iiaa) read with Section 194LC of the Act at the rate of 5.253% (including surcharge @2% and Education Cess @ 3%). 11. The learned AO has erred in leying interest ofINR 3,41,118 under Section234A of the Act and that of INR 11,37,060 under Section 234Bof the Act. 12. The learned AO has erred

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

penalty proceedings under section 270A of the Act.” Ground Nos. 2 to 7 raised by the assessee in the original grounds of appeal 3. related to taxability of royalty income received by the assessee on subscriber unit from Original Equipment Manufacturers (OEMs) located outside India and royalty income on infrastructure equipment. We have heard the rival submissions and perused

QUALCOMM INCORPORATED,SAN DIEGO, CALIFORNIA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), NEW DELHI

In the result, the appeal of the assessee for AY 2022-23 is allowed for 14

Bench: Shri Vikas Awasthy & Shri M. Balaganesh

penalty proceedings under section 270A of the Act.” Ground Nos. 2 to 7 raised by the assessee in the original grounds of appeal 3. related to taxability of royalty income received by the assessee on subscriber unit from Original Equipment Manufacturers (OEMs) located outside India and royalty income on infrastructure equipment. We have heard the rival submissions and perused

ACIT, NEW DELHI vs. FILATAX INIDA LIMITED, DELHI

271 (SC). The Hon'ble Supreme Court in the case of Dhakeswari\nCotton Mills Ltd v. Commissioner of Income Tax (1954) 26 ITR 775 (SC)\nhas observed that powers given to the Revenue authority, howsoever,\nwide, do not entitle him to make the assessment on pure guess without\nreference to any evidence or material. The assessment cannot be framed\nonly