MOTOROLA INC,USA vs. DDIT, NEW DELHI

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

reassessment proceedings as confirmed by the Hon'ble DRP u/s 144C(13) read with section 147 of the Act is, therefore, bad in law and requires to be annulled. Fee received by the appellant 2. 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

DCIT, DEHRADUN vs. M/S. EXPRO GULF LTD., MUMBAI

In the result, the appeal of the Revenue is partly allowed for statistical

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

44D has been made inoperative in respect of agreements after the 31st Day of March 2003 and with this two streams for taxation of persons engaged in providing services of technical nature is evident, one for those having a PE in India (Section 44DA) and the other who do not have a PE [Section 9 (1) (vii) read with section

M/S. HALCROW GROUP LTD.,NEW DELHI vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita No. 5163/Del/2010 : Asstt. Year : 2004-05

44D of the Act which applies in case where the agreement made by the foreign company with the Government or with the Indian concern is after 31st day of March, 1976 but before 1st day of April, 2003. The AO applied the provisions of Section 115A(1)(b)(A) of the Act and charged Income Tax @ 20%. 7. Being aggrieved

DIRECTOR OF INCOME TAX vs. MC DONALDS CORPORATION

The appeals are dismissed

reassessment proceedings were completed on 28.05.2007. This time the income was held to be taxable in terms of section 115A read with section 44D

DIRECTOR OF INCOME TAX vs. MC DONALDS CORPORATION

The appeals are dismissed

reassessment proceedings were completed on 28.05.2007. This time the income was held to be taxable in terms of section 115A read with section 44D

ADIT, DEHRADUN vs. M/S. HALLIBURTON OFFSHORE SERVICES INC., DEHRADUN

Bench: Shri I.C.Sudhir & Shri Prashant Maharishiadit, Halliburton Offshore Services International Taxation, Inc. , Vs. 13-A,Subhash Road, C/O. Nangia & Company, Ca, Aayakar Bhawan, 75/7, Rajpur Road, Dehradun Dehradun Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Addl. Cit, Inc. , International Taxation, Vs. C/O. Nangia & Company, Ca, Subhash Road, Suite-4A, Plaza M-6, Jasola, Dehradun New Delhi Pan:Aaach5154M (Appellant) (Respondent) Halliburton Offshore Services Inc. , Adit, C/O. Nangia & Company, Ca, International Taxation, Vs. Suite-4A, Plaza M-6, Jasola, 13-A,Subhash Road, New Delhi Aayakar Bhawan, Pan:Aaach5154M Dehradun (Appellant) (Respondent) Halliburton Offshore Services Inc. Vs Ddit (International Taxation)

44D of the Act. On the basis of the said conclusion reached by us, we allow the appeals under consideration by setting aside the orders of the High Court passed in each of the cases before it and restoring the view taken by the learned Appellate Commissioner as affirmed by the learned Tribunal.” 9. Furthermore the coordinate bench in case

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

reassessment proceedings under sections 147/148 of the Act as valid. 5.2 On the issue of addition, the Ld. CIT (A) concurred with the directions dated 19.04.2023 of the Ld. DRP in respect of similar addition made in AY 2019-20 and 2020-21 wherein the decision of Hon'ble Supreme Court in the case of ONGC

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

reassessment proceedings under sections 147/148 of the Act as valid. 5.2 On the issue of addition, the Ld. CIT (A) concurred with the directions dated 19.04.2023 of the Ld. DRP in respect of similar addition made in AY 2019-20 and 2020-21 wherein the decision of Hon'ble Supreme Court in the case of ONGC

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

reassessment proceedings under sections 147/148 of the Act as valid. 5.2 On the issue of addition, the Ld. CIT (A) concurred with the directions dated 19.04.2023 of the Ld. DRP in respect of similar addition made in AY 2019-20 and 2020-21 wherein the decision of Hon'ble Supreme Court in the case of ONGC

ADIT INTL. TAXATION, DEHRADUN vs. HRS SEISMIC SERVICES LTD.,, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Smt Diva Singh & Sh.Inturi Rama Rao

reassess assessee 's income on grounds that assessee’s income was liable to be taxed as a fee for technical services in view of decision of Uttaranchal High Cowl in case of CIT v. O.N.G.C. [2008] 299 ITR 438 ; and that in view of Explanatory Note to Finance Bill, 2010, combined effect of provisions of sections 44BB, 44DA and 115A

MMTC LTD. vs. DCIT, CIRCLE-5(1),,

The appeal is allowed, with aforesaid consequences, as directed in ground wise findings

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmam/S. Mmtc Ltd., Scope Vs. Dcit, Complex, Circle-5(1) Core 1,7, Institutional Area, New Delhi Lodhi Road, New Delhi- 110003 Pan : (Appellant) (Respondent)

reassessed in the light of judgment of Hon’ble Delhi High Court in Shri Ram Honda Powers. Equipment Ltd. (2007) 289 ITR 475 (Del) and relying the decision of Hon’ble Supreme Court of India in case of IPCA Labortries Ltd. vs DCIT ( 266 ITR 521). The bench had held that provisions of Section 80HHC there is no infirmity

DDIT (E), NEW DELHI vs. M/S. AMERICAN ASIA PACIFIC LLC, NEW DELHI

In the result, the appeal of the revenue is dismissed

Bench: Shri J.S. Reddy & Shri A.T. Varkey

section 44D r.w.s. 115A of the Act, such assessed income is chargeable to tax at 20% on a gross basis. Subsequently, the said draft assessment order was finalized on 27.02.2012. 6 4. Aggrieved, the assessee preferred an appeal before the ld.CIT (A) who was pleased to quash the reopening u/s 147/148 and subsequent reassessment

M/S. ENI SPA,ITALY vs. DCIT, NEW DELHI

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

Bench: Shri N. K. Billaiya & Ms. Suchitra Kambleassessment Year: 2010-11 M/S Eni Spa. Vs. The D.C.I.T Plazzale Enrico Mattei International Taxation Rome, Italy Circle New Delhi Pan No. : Aacce 3464 B (Appellant) (Respondent) Appellant By : Shri Vishal Kalra, Adv Shri Ankit Sahni, Adv Shri S.S. Tomar, Adv Respondent By : Shri G.K. Dhall, Cit-Dr

44D or 44DA. The amendments vide Finance Act 2010; inserting mutually exclusionary clauses in s. 44BB and s.44DA are clarificatory. The services rendered by the assessee falls within the scope of Technical Services as defined in Sec 9(l)(vii) Expln. 2 and are not excluded as consideration of "construction, assembly, mining or like project". The income received from services

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

44D @ 20% 3. Baroda Royalty Head office Gross basis @ 10% Ahemdabad income as per DTAA Kalol 4. Baroda Fees for Branch Net income basis Ahemdabad technical office @41% Kalol services 5. Chennai Royalty Head Office Gross basis @ 10% Trichy Madurai income as per DTAA Project 12. There is no dispute in so far as the Permanent Establishment [PE] is concerned

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

44D @ 20% 3. Baroda Royalty Head office Gross basis @ 10% Ahemdabad income as per DTAA Kalol 4. Baroda Fees for Branch Net income basis Ahemdabad technical office @41% Kalol services 5. Chennai Royalty Head Office Gross basis @ 10% Trichy Madurai income as per DTAA Project 12. There is no dispute in so far as the Permanent Establishment [PE] is concerned

DDIT, NEW DELHI vs. M/S. PJSC STROYTRANSGAZ, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

44D @ 20% 3. Baroda Royalty Head office Gross basis @ 10% Ahemdabad income as per DTAA Kalol 4. Baroda Fees for Branch Net income basis Ahemdabad technical office @41% Kalol services 5. Chennai Royalty Head Office Gross basis @ 10% Trichy Madurai income as per DTAA Project 12. There is no dispute in so far as the Permanent Establishment [PE] is concerned

DDIT, NEW DELHI vs. M/S. PJSC STROYTRANSGAZ, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

44D @ 20% 3. Baroda Royalty Head office Gross basis @ 10% Ahemdabad income as per DTAA Kalol 4. Baroda Fees for Branch Net income basis Ahemdabad technical office @41% Kalol services 5. Chennai Royalty Head Office Gross basis @ 10% Trichy Madurai income as per DTAA Project 12. There is no dispute in so far as the Permanent Establishment [PE] is concerned

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

44D @ 20% 3. Baroda Royalty Head office Gross basis @ 10% Ahemdabad income as per DTAA Kalol 4. Baroda Fees for Branch Net income basis Ahemdabad technical office @41% Kalol services 5. Chennai Royalty Head Office Gross basis @ 10% Trichy Madurai income as per DTAA Project 12. There is no dispute in so far as the Permanent Establishment [PE] is concerned