Saint-Gobain Construction Products Uk ... vs Patel Gypsum Pvt. Ltd. And 2 Ors on 17 July, 2023
Author: R. I. Chagla
Bench: R. I. Chagla ... Patel Gypsum Pvt. Ltd. ....PETITIONER
V/S
Saint-global Constuction Products Uk Limited....RESPONDENT
WITH
INTERIM APPLICATION LODGING NO. 35647 OF 2022
In
COMMERCIAL INTELLECTUAL
towards advisory
services and Grapevine International Services Ltd.,UK (Rs.
10,04,010) towards consultancy charges for Non-Deduction
of Tax at Source ... payments
made towards Marketing Expenses at UK u/s 40(a)(i) of the
Act.
5.1 The Commissioner of Income tax Appeals) has erred
with unaccounted
interest payment by M/s Vatika Ltd. to M/s UK Paints, M/s Span
India Pvt. Ltd., M/s SEH Realtors ... Advantage Fashio ns
Pvt. Ltd., M/s UK Paints Pvt. Ltd. and M/s Uttam Enterprise s Pvt. ltd
have entere d into identical agreements
Ltd9 ,
(b) the judgment of the High Court of Justice in the
UK in Kestos Ltd v. Kempat Ld & Vivian Fitch Kemp10 ... judgment of the High Court of Justice in the
UK in Werner Motors Ld v. A.W. Gamage Ld11,
(d) the judgment of the Court
making
patient-ready medications, 5 of them in India and 2 in UK.
COMMON CONTENTIONS ON BEHALF OF THE DEFENDANTS
IN CS(COMM) 261/2021 ... read the claim as a product claim, was specifically rejected by the
UK Patents Court in Hospira UL Limited v. Genentech Inc., [2014]
EWHC
England and Wales under the Limited
Partnership Act, 2000 of the UK. The assessee provides legal services to its clients on
projects undertaken which ... below:
i. Whether the assessee was entitled to the benefit of India - UK double taxation avoidance
agreement (DTAA for short)
ii. Whether the income
with unaccounted
interest payment by M/s Vatika Ltd. to M/s UK Paints, M/s Span
India Pvt. Ltd., M/s SEH Realtors ... Advantage Fashio ns
Pvt. Ltd., M/s UK Paints Pvt. Ltd. and M/s Uttam Enterprise s Pvt. ltd
have entere d into identical agreements
services as
per the provisions of Article 13(4)(c) of India-UK DTAA.
3. Ground No. 3 The Ld. AO on the facts ... purview of the definition of FTS under
Article 13 of the India-UK DTAA.
4. Ground No. 4 The Ld. AO on the facts
expression 'fees for technical
services' appearing in the India-UK DTAA, must be read as forming part of the
India-France DTAA ... rates. Further, the 'make available' clause found in
the India-UK DTAA could not be read into the expression 'fee for technical
been in business of
manufacturing and marketing footwear since 1971 in UK. The mark
CARLTON gets its inspiration from the name of Mr. Virk ... year 2004 that VIP acquired a dormant Company, namely,
Carlton International PLC, UK, which was under the process of
liquidation and was asserting its rights
