Delhi High Court in the case of Centrica India Offshore (P.) Ltd.(supra)
had the occasion to deal with the similar issue of taxability ... hand in the present case. The brief facts of the case of
Centrica India was that, Centrica India was an Indian company, a wholly owned
decision of the Hon'ble Delhi High
Court in case of Centrica India Offshore (P.) Ltd. Vs. CIT , [2014]
364 ITR 336 will ... decision of the Hon'ble
Jurisdictional High Court in case of Centrica India Offshore (P.)
Ltd. Vs. CIT (supra) relied upon by the departmental
Yokogawa India Limited, Bangalore vs Deputy Commissioner Of Income Tax, ... on 17 May, 2023
IN
Delhi High
Court in the case of Centrica India Offshore Pvt. Ltd. reported (2014) 44
taxmann.com 300 concluded that the reimbursement ... decision of Hon'ble Delhi High Court in the case of
Centrica India Offshore Pvt.Ltd vs. CIT (supra) dealt with identical case
Delhi High Court in the case of Centrica India Offshore (P.) Ltd.
(supra) concluded that the reimbursement was FTS and that ... decision of Hon'ble Delhi High Court in the
case of Centrica India Offshore (P.) Ltd (supra) dealt with
identical case of reimbursement
considered by
Hon'ble Delhi High Court in the case of Centrica India Offshore Pvt.
Ltd. Vs. CIT reported ... facts of the appellant's case
are identical with that of Centrica discussed above.
3.2 Further, the ld. CIT(A) observed that the Centrica
Delhi
High Court in the case of Centrica India Offshore Pvt.Ltd. reported (2014)
44 taxmann.com 300 concluded that the reimbursement ... decision of Hon'ble Delhi High Court in the case of
Centrica India Offshore Pvt.Ltd vs. CIT (supra) dealt with identical case
Delhi Court judgement in the case of Centrica India Offshore Pvt.
Ltd. reported in (2014) 348 ITR 45. The conclusion ... Delhi High
Court in the case of Centrica India Offshore Pvt. Ltd. reported (2014) 44
taxmann.com 300 concluded that the reimbursement
Delhi High Court in the case
of M/s. Centrica India Offshore Pvt. Ltd. in writ petition
No.6807/2012. The AO also relied ... Delhi
High Court in the case of Centrica India Offshore (P.) Ltd. vs. CIT
([2014] 364 ITR 336) [refer page
this case and
various clauses in the case of 'M/S CENTRICA INDIA
OFFSHORE PRIVATE LIMITED VS. COMMISSIONER
OF INCOME TAX - 1 AND OTHERS ... judgment dated 01.12.2020 has held
that the decision of M/S CENTRICA INDIA OFFSHORE
PRIVATE LIMITED supra does not apply to the facts of
these
