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

vii. Trademark or viii. Similar property 3.9. Thereafter, the Assessing Officer referring to the Explanation-6 inserted by the Legislature to specifically clarify that the expression ‘process’ used in Explanation-2 would include and should be deemed to have always included transmission by satellite (including up- linking, amplification, conversion for down-linking of any signal), cable, optic-fibre

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

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)

penalty proceedings under section 271 (1 )(c) of the Act, as initiated by the Learned Associate Director of Income - tax (Ld. ADIT), provisions of which are not attracted on the facts and circumstances of the case; 10. That the appellant may be allowed to add, supplement, revise, amend grounds as raised hereinabove. 1. That the order of the Learned Commissioner

GEORGE KUTTY,NEW DELHI vs. DCIT, CIRCLE-13(1), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat[Assessment Year : 2010-11] George Kutty, Vs Dcit, C/O-M/S. Oasis Tours India (P.) Circle-13(1), Ltd., C-40, Middle Circle, Dwarka New Delhi. Sadan, Connaught Place, New Delhi-110001. Pan-Aajpk4005H Appellant Respondent Appellant By Shri Manish Malik, Adv. Respondent By Shri Om Parkash, Sr.Dr Date Of Hearing 11.08.2022 Date Of Pronouncement 24.08.2022

u/s 271(1)(c) ; Notes that CIT(A) had deleted the penalty by applying the ratio laid down by Karnataka HC in Manjunatha Cotton and Ginning Factory case; Further takes note of Bangalore ITAT ruling in case of P.M.Abdulla, wherein it was clarified that the said HC decision had not considered the provisions of sec.292B, also notes that

DIRECTOR OF INCOME TAX

Penalty proceedings u/s 271 (1) (c) is initiated separately.” 11. In an appeal filed against the aforesaid order of the DCIT, Non- Resident Circle, New Delhi on 28.03.2000, the Commissioner of Income-Tax (Appeals) examined the matter. The appellant had taken 2011:DHC:6682-DB ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 11 of 75 five

BRIJ GOPAL CONSTRUCTION COMPANY (P) LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, DELHI

In the result, assessee’s appeal is allowed

Bench: Shri M Balaganesh & Ms. Madhumita Royassessment Year: 2017-18

1 to 5 of grounds of appeal relates to levy of penalty of Rs. 94,120/- u/s 270A of the Act. The contentions of the appellant in brief are as under Sr. Contention in brief Paras of No. this submission i) No specific charge in the notice and therefore penalty 7-8 levied is untenable. ii) That penalty proceedings

M/S. AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), CIRCLE-1 , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. DCIT (LTU), CIRCLE-1 , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India

AVTEC LTD.,NEW DELHI vs. ACIT (LTU), CIRCLE-1 , NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1)(vii) which includes managerial, technical or consultancy services. We are therefore with the assessee’s contention that even if the warehouse charges paid by the assessee are treated as ‘managerial services’ under the Income Tax Act, the payment received by the ESG International cannot be considered as deemed income that has accrued or arisen in India