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1 - 6 of 6 (0.19 seconds)India Soft Technologies Pvt. Ltd.,, ... vs Ddit (Int. Tax.)-I,, Pune on 24 January, 2018
The Ld.CIT(A) held
that the payments to M/s. Alpha Airport Holding Ltd., UK is liable to tax in
India as per the DTAA with the UK since the services rendered are of
technical in nature and the condition of "make available" is also satisfied.
Insofar as the payments made to Kreol Trading EST, UAE, the Ld.CIT(A) had
held that the payments made to Kreol Trading EST, UAE are not liable to tax
on the ground that in the absence of a specific clause relating to FTS in the
India-UAE DTAA, the income of the non-resident arising in India would be
business income but could be taxed as such only if the entity has a
Page 4 of 8
ITA Nos. 720 to 724/Coch/2023
permanent establishment in India. The Ld.CIT(A) had relied on the order of
the Hon'ble Bangalore Bench of the Tribunal in the case of ABB-Fz LLC
which was given by following the another order of the Hon'ble Bangalore
Tribunal in the case of IBM India Pvt. Ltd. vs. DDIT.
Gvk Inds. Ltd & Anr vs The Income Tax Officer & Anr on 1 March, 2011
18. Considering the principles laid down by the Hon'ble High Courts and
the Tribunals and also considering the facts involved in the present case, we
are of the opinion that the commission paid to the non-residents M/s. Alpha
Airport Holding Ltd., UK for procuring the merchandise for keeping them in
the duty free shop would not be termed as "fees for technical services" since
there is no transfer of any technical knowledge to the assessee by the non-
resident M/s. Alpha Airport Holding Ltd., UK. Therefore the authorities
below are not correct in treating the commission paid to M/s. Alpha Airport
Holding Ltd., UK as "fees for technical services" when the essential
conditions are not fulfilled. We, therefore set aside the order of the Ld.CIT(A)
Page 8 of 8
ITA Nos. 720 to 724/Coch/2023
insofar as the transaction effected with M/s. Alpha Airport Holding Ltd., UK,
a non-resident is also concerned.
N.M. Rothschild & Sons Limited , London vs Dcit, Circle Int. Taxation 2(2)(2), New ... on 30 June, 2023
14. Similarly the Hon'ble Delhi Tribunal in ITA No. 517/Del/2022 dated
30/06/2023 in the case of N.M. Rothchild & Sons Ltd. vs. DCIT wherein the
Tribunal had held that the advisory services given by the appellant are not
in the nature of technical services and is only in the nature of managerial
services and also does not satisfy the requirement of "make available" under
clause 13 of DTAA with UK and therefore it is not taxable in India.
Us Technology Resources (Pvt) Ltd vs The Commissioner Of Income Tax on 27 September, 2013
16. We also relied on the judgement of the jurisdictional High Court
reported in (2018) 97 taxmann.com 642 (Ker) in the case of US Technology
Resources (P) Ltd Vs CIT wherein it was held that, "the payments made for
the advices offered by the US company to Indian company regarding
management, financial, legal services on a factual basis with respect to
problems arising at various points of time without transfer of technical or
other know how would not be taxable in India."
Shell India Markets Private Limited vs The Union Of India, Through Ministry Of ... on 21 June, 2022
13. We have also gone through the judgement of the Hon'ble Bombay High
Court reported in 463 ITR 222 in the case of Shell India Markets Pvt. Ltd.
vs. Union of India wherein it was held that the provision of general business
support services do not involve anything of a technical nature and therefore
the said services availed could not be technical service and Article 13 of
India-UK DTAA was wholly applicable.
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