(Now known as Sony India Limited)

Sections (1) and (2) to Section 92C are applicable to the assessed, as well as the Assessing Officer invoking power under Sub-Section (3) to Section 92C of the Act. As noted above, sub-section (2) to Section 92C stipulates that most appropriate method, out of the methods specified in sub-section (1) shall be applied to determine

COMMISSIONER OF INCOME TAX vs. AMADEUS INDIA PVT LTD

Appeal is dismissed

9 of 20 referred to the amendment introduced by the Finance Act, 2011. By virtue of which sub-section (2A) was inserted in Section 92CA with effect from 01.06.2011. He submitted that upon a plain construction of the newly inserted sub-section (2A), it is apparent that Parliament intended to widen the jurisdiction of the Transfer Pricing Officer

DIRECTOR OF INCOME TAX

9 .INCOME DEEMED TO ACCRUE OR ARISE IN INDIA. (1) The following incomes shall be deemed to accrue or arise in India :- (i) All income accruing or arising, whether directly or indirectly, through or from any business connection in India, or through or from any property in India, or through or from any asset or source of income in India

AMAZON WEB SERVICES, INC.,USA vs. ACIT, CIRCLE-1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

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

9. Permissible Uses of the AWS Marks. Except for the Logo (with respect to which the formatting requirements are set forth above), you may only use the AWS Marks: (1) in a relational phrase using "for" or one of the limited number of equivalent naming conventions, as set forth below; or (ii) to the right of the top level domain

AMAZON WEB SERVICES, INC.,USA vs. ACIT CIRCLE INTERNATIONAL TAX 1(1)(1), NEW DELHI

Accordingly, ground No. 3 along with its sub-grounds 3.1 to 3.4, ground No. 4 and ground No. 5 along with its sub-ground 5.1 r.w ground No. 2 are allowed

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

9. Permissible Uses of the AWS Marks. Except for the Logo (with respect to which the formatting requirements are set forth above), you may only use the AWS Marks: (1) in a relational phrase using "for" or one of the limited number of equivalent naming conventions, as set forth below; or (ii) to the right of the top level domain

HCL SINGAPORE PTE. LTD (SUCCESSOR TO AXON SOLUTIONS SINGAPORE PTE LIMITED),DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1) (vii)(b) of the Act. iii) Third, the amount received by the assessee, a resident of Singapore, for onsite services was not liable to tax in India, in terms of the applicable DTAA as such services did not “make available” any technical knowledge, skill or experience or consist of the transfer of any technical plan or design

HCL TECHNOLOGIES NORWAY AS ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1) (vii)(b) of the Act. iii) Third, the amount received by the assessee, a resident of Singapore, for onsite services was not liable to tax in India, in terms of the applicable DTAA as such services did not “make available” any technical knowledge, skill or experience or consist of the transfer of any technical plan or design

HCL AUSTRALIA SERVICES PTY LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, similar grounds of appeal, in all the captioned

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

section 9(1) (vii)(b) of the Act. iii) Third, the amount received by the assessee, a resident of Singapore, for onsite services was not liable to tax in India, in terms of the applicable DTAA as such services did not “make available” any technical knowledge, skill or experience or consist of the transfer of any technical plan or design

COMMISSIONER OF INCOME TAX vs. MENTOR GRAPHICS (NOIDA) PVT.LTD

The appeal is allowed

9. Coming back to the facts of the present case, the assessing officer while considering the assessment of income of the respondent/assessee had, in terms of section 92CA(1) of the said Act referred the computation of arm’s length price to the Transfer Pricing Officer. That being the position, it is clear that the Transfer Pricing Officer, in view

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

v) Unless a transaction was an international transaction, within the meaning of Section 92B, it could not be subjected to the transfer pricing provisions. The meaning assigned to ‘international transaction’ in terms of Clause (iv) of Section 92B was inclusive and not limited to the types of transactions in sub-clauses A to C and E of Clause

MARUTI SUZUKI INDIA LTD vs. COMMISSIONER OF INCOME TAX

The appeals are allowed in the above terms, but with no orders as to costs

v) Unless a transaction was an international transaction, within the meaning of Section 92B, it could not be subjected to the transfer pricing provisions. The meaning assigned to ‘international transaction’ in terms of Clause (iv) of Section 92B was inclusive and not limited to the types of transactions in sub-clauses A to C and E of Clause

ETHIOPIAN AIRLINES GROUP,EHIOPIA vs. ACIT INT. TAXATION CIRCLE-1(2)(2), DELHI

v) 9(1)(vi) and 9(1)(vii) of the Act. This is an\nadmitted position of law.\n5.10 This concept is based on destination-based taxation as per which\nthe source of service income is where the consumption of services\ntakes place. Apparently, as per the details gathered during the survey\naction and submission furnished by the assessee before

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

Transfer Pricing Officer (TPO) under section 92CA of the Act. During such proceedings, - the TPO, vide notice dated 25.02.2021, inter-alia, required the assessee to submit the details of change in shareholding structure and other international transactions [refer pages 97-98 of paperbook]; and - in response thereto, the appellantvide reply dated 07.07.2021 submitted (as Annexure-11 to the reply

ETHIOPIAN AIRLINES GROUP ,ETHIOPIA vs. ACIT, INT. TAXATION CIRCLE-1(2)(2), DELHI

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 9(1)(VH) of the Act." 33. Reiterating the aforesaid principles, the Supreme Court in DIT (IT) v. A.P. Moller Maersk AS [2017] 78 taxmabnn.com 287/246 Taxman 309/392 ITR 186 (SC)/(2017) 5 SCC 561 observed: - "8. The facts which emerge on record are that the assessee is having its IT system, which is called the Maersk

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)

v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without prejudice the Ld. CIT(A) also erred in not considering

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)

v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without prejudice the Ld. CIT(A) also erred in not considering

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)

v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without prejudice the Ld. CIT(A) also erred in not considering

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)

v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without prejudice the Ld. CIT(A) also erred in not considering

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)

v DIT (2007) 228 ITR 408 (SC) 6. Without prejudice, the Ld. CIT(A) has erred in holding that the impugned services are not covered by the exclusionary clause, provided for 'assembly', 'construction' or 'like project activities' in India, under section 9(1 )(vii) of the Act. 7. Without prejudice the Ld. CIT(A) also erred in not considering