International Management Group (Uk) ... vs Commissioner Of Income Tax-2 ... on 17 February, 2022

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Delhi High Court - Orders

International Management Group (Uk) ... vs Commissioner Of Income Tax-2 ... on 17 February, 2022

Bench: Manmohan, Navin Chawla

                          $~19
                          *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +    ITA 175/2021
                               INTERNATIONAL MANAGEMENT GROUP (UK) LIMITED
                                                                       ..... Appellant
                                            Through: Mr.Prakash Kumar & Ms.Rashmi
                                                     Singh, Advs.

                                                  versus

                                COMMISSIONER OF INCOME                 TAX-2     INTERNATIONAL
                                TAXATION, NEW DELHI
                                                                                  ..... Respondent
                                                  Through:     Mr.Zoheb Hossain, Sr. Standing
                                                               Counsel with Mr.Vipul Agrawal &
                                                               Mr.Parth Semwal, Jr. Standing
                                                               Counsel.

                                CORAM:
                                HON'BLE MR. JUSTICE MANMOHAN
                                HON'BLE MR. JUSTICE NAVIN CHAWLA
                                             ORDER

% 17.02.2022 The petition has been heard by way of video conferencing.

CM APPL. 8624/2022 IN ITA 175/2021

Present application has been filed seeking modification/clarification of the order dated 20th December, 2021 passed in ITA No.175/2021 (Assessment year 2017-18).

Learned Counsel for the Applicant states that the order dated 20th December, 2021 in ITA No.175/2021 has inadvertently been typed and placed in ITA No.218/2017. He states that the appeal in ITA No.218/2017 had already been admitted on 20th March, 2017.

Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:18.02.2022 21:28:53

Keeping in view the aforesaid, the order dated 20th December, 2021 in ITA 218/2017 stands deleted. The order dated 20th December, 2021 in ITA No. 218/2017 shall now read as under:-

"List all the connected matters along with the present appeal on 23rd May, 2022."

Additionally, the order dated 20th December, 2021 in ITA 175/2021 stands substituted and shall now read as under:-

"+ ITA 175/2021

INTERNATIONAL MANAGEMENT GROUP (UK) LIMITED ..... Appellant Through Mr.Prakash Kumar, Ms.Rashmi Singh, Advs.

versus COMMISSIONER OF INCOME TAX-2 INTERNATIONAL TAXATION, NEW DELHI ..... Respondent Through Mr.Kunal Sharma, Sr. SC with Ms.Zehra Khan, Jr.SC and Mr.Shubhendu Bhattacharya, Advs. CORAM:

HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE NAVIN CHAWLA ORDER % 20.12.2021 Admit.

The following questions of law arise for consideration:

(i) Did the ITAT err in holding that the business income was divisible under the India-UK DTAA, though it arose out of a single contract having regard to Articles 7 and 13 of India-UK DTAA?

(ii) Whether the ITAT erred in holding that services provided by IMG to BCCI under the Service Agreement dated 24.9.2009 qualify as fee for Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:18.02.2022 21:28:53 technical services in terms of Article l3(4)(c) of the DTAA between India and UK?

Issue notice. Mr.Kunal Sharma, Advocate accepts notice on behalf of the respondent.

Re-notify on 23rd May, 2022 along with connected matters."

Accordingly, the present application stands disposed of.

MANMOHAN, J NAVIN CHAWLA, J FEBRUARY 17, 2022/rv Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:18.02.2022 21:28:53

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Delhi High Court - Orders