Romer Labs Singapore Pte. Ltd. Vs. Adit, Tax Circle 2(1)

Decided On : Jan-24-2013

Court : Income Tax Appellate Tribunal ITAT Delhi

LAW: Article 12, section 234A, Article 12(4, Article 12, Article 12, Article 12(4)(b)(c, Article, Article 15, Article, Article 12(4, Article, article 12 of the Agreement for the Avoidance of Double Taxation, article 12, section 9, Article 12, article 12(4, article 12, article 7, article 5, section 9(1)(vii, Article 12.4(b, Article 13(4)(c, article 13(4)(c, section 9(1)(vii, Article 13 of Indo-UK, article 13(4)(c, Article 12(4

PERSON: B.C. Meena, Lavalin, AR, AR, AR, Paradigm Geophysical –, Guy Carpenter – 346 ITR, AR, ¦, “royalty, Raymond Limited, Dastur, Kapila, Kapila, Wren, Martin, Wren, Martin, Dastur, MoU, Dastur, Kapila, MoU, Kapila, Dastur, Hon'ble Delhi, Guy Carpenter, J.B. Boda, J.B. Boda

ORG: CIT, Assessing, Income Tax (Appeals, NIL, the Double Taxation Avoidance Agreement, Tribunal, India - Canada Double Taxation Avoidance Agreement, CIT, the Supreme Courts, Ishikawajma-Harima Heavy Industries Limited, CIT, Double Taxation Avoidance Agreement, DTAA, u/s 143(1, u/s 143(3, AO, DTAA, Tax Treaty, Effem India Pvt. Ltd., Mars International India Pvt. Ltd., Effem India Pvt, Effem India Pvt. Ltd., Indo-Singapore Tax Treaty, Tax Treaty, Raymonds Ltd., ITD 791, Anapharm Inc., ITO, De Bers India Minerals, Diamond Services International P. Ltd., UOI –, TTJ, Mahindra and Mahindra Ltd., SOT, TTJ, DIT, the Indo-Singapore Tax Treaty, Indo-France Tax Treaty, Indo-Canada, Indo-USA Tax Treaty, Indo-USA, DTAA, DTAA, M/s. Effem India, The Authority for Advance Rulings, Anapharm Inc., AAR, Sandoz, Authority, Authority, DTAA, RAYMOND LTD, CIT, ITD 791, MUMBAI, MCKINSEY, CO., ASST, INCOME-TAX, MUMBAI, Sandoz/Ranbaxy, Sandoz/Ranbaxy, DTAA, DCIT, ITD 791, DTA, Department, Compositions, Merrill Lynch, MOU, MoU, MoU, DTA, MoU, DTA, DIT, ITA No.202 of, DTAA, DTAA, Tribunal, Tribunal, DTAA, Tribunal, inter alia, J.B. Boda, the Insurance Regulatory and Development Authority, Tribunal, New India Insurance Co. Ltd., J.B. Boda, Alsford Page, J.B. Boda, XIS, Lloyds, New India Assurance Co., New India Insurance Co., the A.O.” The Tribunal, J.B. Boda/ M.B. Boda, Lloyds, J.B. Boda, J.B. Boda, Tribunal, Tribunal, Tribunal, DTAA

GPE: New Delhi, India, Singapore, India, India, India, India, Singapore, India, Singapore, Singapore, India, Singapore, Singapore, Singapore, India, Assessee, India, India, Royalty, India, Singapore, Singapore, India, Singapore, India, Canada, India, India, Canada, PHILIPPINES, India, India, India, Mumbai, USA, Singapore, UK, US, US, UK, India, US, US, US, US, Singapore, UK, Singapore, UK, USA, US, Singapore, UK, US, Singapore, US, India, India, United Kingdom, United Kingdom, India, Mumbai, India, India, India, India, India, India, India, Singapore

DATE: 16.06.2009, 27.12.2007, the year, 1961, 1961, 2003, 2006, 1994, 46, the past., 1990, 2012, 23.04.2012

CARDINAL: 2, 2., 3, 4, 4., 5., 26, 155, 288, 408, 234B, 234C, 3, 29.10.2005, 4, 4, 86, 305, 394, 297, 176, 304, 418, 92, 946, 30, 117, 812, 504, 3, 4, 3, 305, 394, 4(b, 86, 284, 227, 86, 95, 45, 47, 94, 4(b, 4, 5, 95, 10, 11, one, 12, 13, 6

WORK_OF_ART: AO, Fees for Technical Services, Fees for Technical Services, Fees for Technical Services, Antecedent”, The Memorandum of Understanding

PRODUCT: Appellant, Appellant, Appellant, Appellant

NORP: Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, Indian, ITAT, Indian, Indian, Indian

PERCENT: 10%, 10%