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) may be initiated separately. Therefore, there is no specific charge in the assessment order with respect to the satisfaction about the fault committed by the assessee. Further On the basis of the facts narrated above, the learned CIT – A has deleted the penalty holding as under:- “5.1 I have carefully gone through various submissions of the appellant

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) may be initiated separately. Therefore, there is no specific charge in the assessment order with respect to the satisfaction about the fault committed by the assessee. Further On the basis of the facts narrated above, the learned CIT – A has deleted the penalty holding as under:- “5.1 I have carefully gone through various submissions of the appellant

ULO SYSTEMS LLC,GURGAON vs. DCIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

u/s 271B of the Act erred in initiating penalty proceedings under section 271 B of the Act without appreciating that the appellant is not required to maintain books of accounts in India/get the accounts audited. The above grounds is without prejudice to one another. decide this appeal according to law.” 2. Brief facts of the case are as under: Assessee

ULO SYSTEMS LLC,NOIDA vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

u/s 271B of the Act erred in initiating penalty proceedings under section 271 B of the Act without appreciating that the appellant is not required to maintain books of accounts in India/get the accounts audited. The above grounds is without prejudice to one another. decide this appeal according to law.” 2. Brief facts of the case are as under: Assessee

ULO SYSTEMS LLC,GURGAON vs. ADIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

u/s 271B of the Act erred in initiating penalty proceedings under section 271 B of the Act without appreciating that the appellant is not required to maintain books of accounts in India/get the accounts audited. The above grounds is without prejudice to one another. decide this appeal according to law.” 2. Brief facts of the case are as under: Assessee

ULO SYSTEMS LLC.,GURGAON vs. ADIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

u/s 271B of the Act erred in initiating penalty proceedings under section 271 B of the Act without appreciating that the appellant is not required to maintain books of accounts in India/get the accounts audited. The above grounds is without prejudice to one another. decide this appeal according to law.” 2. Brief facts of the case are as under: Assessee

ULO SYSTEMS LLC,GURGAON vs. ADIT INTL. TAXATION, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

u/s 271B of the Act erred in initiating penalty proceedings under section 271 B of the Act without appreciating that the appellant is not required to maintain books of accounts in India/get the accounts audited. The above grounds is without prejudice to one another. decide this appeal according to law.” 2. Brief facts of the case are as under: Assessee

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

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

The appeals are dismissed

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

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 a non IATP member

AIR FRANCE,NEW DELHI vs. ADIT, NEW DELHI

The appeals are dismissed

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

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 a non IATP member

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

The appeals are dismissed

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

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 a non IATP member

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

The appeals are dismissed

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

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 a non IATP member

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

44D on gross basis by holding that the fact of subsequent years 2008-09 and 2009-10 were similar to this assessment year. 3. Whether, on the facts and in circumstances of the case, the Ld. CIT(A) has erred in deleting the penalty U/s 271(1)(c) of the Income Tax Act, 1961 on rejecting the Transfer Pricing adjustment

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

44D on gross basis by holding that the fact of subsequent years 2008-09 and 2009-10 were similar to this assessment year. 3. Whether, on the facts and in circumstances of the case, the Ld. CIT(A) has erred in deleting the penalty U/s 271(1)(c) of the Income Tax Act, 1961 on rejecting the Transfer Pricing adjustment

DCIT, INTERNATIONAL TAXATION, CIRCLE GURGAON , GURUGRAM vs. LUMMUS TECHNOLOGY HEAT TRASFER BV- INDIA BRANCH OFFICE , GURGAON

In the result, the appeals of the Revenue are dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

44D on gross basis by holding that the fact of subsequent years 2008-09 and 2009-10 were similar to this assessment year. 3. Whether, on the facts and in circumstances of the case, the Ld. CIT(A) has erred in deleting the penalty U/s 271(1)(c) of the Income Tax Act, 1961 on rejecting the Transfer Pricing adjustment

VIKING MARITIME INC.,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals preferred by the assessee are allowed

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai :

44D and 44DA got excluded. 6. The AO, however, after considering the provisions of section 44BB and also taking into consideration the amendments brought in w.e.f. 1.4.2011 by Finance Act 2010, concluded that assessee’s receipts were effectively connected with the project office of the assessee in India and, therefore, taxable u/s 44DA of the I.T. Act and Article

KOP SURFACE PRODUCTS (SERVICES) PTE LTD.,NOIDA vs. DDIT, DEHRADUN

In the result, the appeal is partly allowed

Bench: : Shri Bhavnesh Saini & Shri L.P. Sahu

271 (1 )(c) of the Act on the ground that the Assessee has concealed income without appreciating the facts and circumstances of the case. Levy of penalty under Section 271B of the Act 10. erred in initiating penalty proceedings under Section 271B of the Act without appreciating the facts and circumstances of the case. Levy of interest under sections 234A