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

MANKIND PHARMA LIMITED,DELHI vs. DCIT, CIRCLE-1(1)(1), MEERUT

In the result, the additional Ground No

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

9 1 L D P E P o l y B a g 0 0 0 0 1 0 S a t y a m S t a t i o n e ry ( b l a n k ) K G 2 5 . 0 0 3 0 5 0 . 0 0 1 2 2 1 2 2 1

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

1) PAL hereby appoint AGENTA as its commission agent for sale of its products within the territory to the purchaser(s) during the terms of this agreement, subject to and in accordance with terms and conditions set out herein and AGENTA agrees to and accepts the same. (2) It is agreed by and between the parties that AGENTAS representations

(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

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

Transfer Pricing Officer that these payments were\nreimbursement in the hands of the assessee and the reimbursement\nwas accepted as such at arm's length. Once the character of the\npayment is found to be in the nature of reimbursement of the\nexpenses, it cannot be income chargeable to tax.\n10. Pertinently, the Revenue itself has given the benefit

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees

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)

transfer of which constitutes outright sale of goods, not taxable in India. 3.5. That, without prejudice, the Ld. CIT(A) has erred in holding that the impugned design and drawings are not covered by the exclusionary clause under section 9(1)(vii) of the Act, providing for exclusion of 'assembly', 'construction' or 'like project activities' from the ambit of ‘Fees