Court : Authority for Advance Rulings
Reported in : (1999)235ITR698AAR
Suhas C. Sen, J. (Chairman), Subhash C. Jain and Mohini Bhussry, Members Double Taxation Avoidance Agreement Between Germany and India - Articles 14 and 16; Income Tax Act, 1961 - Section 15 1. An application under Section 245Q(1) of the Income-tax Act, 1961, for seeking advance ruling was filed by Mr. Dieter Eberhard Gustav Von Der Mark, Krieler Strasse 7,50935, Koln, Germany, on December 18, 1997.The applicant is a citizen and permanent resident of Germany. The applicant's stay in India during the financial years 1995-96, 1996-97 and 1997-98 was respectively 13 days, 13 days and 25 days. It is , therefore, evident that the applicant was non-resident during the relevant period and is entitled to file this application.2. The applicant, as per the statement of the relevant facts given by him, is a qualified and experienced engineering consultant in Germany.Till 1994, he was vice-president of one of the reputed manufacturing companies in Germany with which Pennwalt India Limited had a t...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2004)192CTRAAR193
Syed Shah Mohammed Quadri, J. (Chairman), K.D. Singh and K.D. Gupta, Members CIT v. Ralliwolf Ltd., (1983) 143 ITR 720; Moriarty v. Evans Medical Supplies Ltd., (1959) 35 ITR 707; Associated Cement Companies Ltd. v.Commissioner of Customs, (2001) 124 STC 59; Pro-quip Corporation v.CIT, (2002) 255 ITR 354; N.V. Philips' Case, (1988) 172 ITR 521; Cadell Weaving Mills Co. P. Ltd. v. CIT, (2001) 249 ITR 265; Scientific Engineering House P. Ltd.' Case, (1986) 157 ITR 86 (SC) 1. The applicant, Pifzer Corporation Panama (PC), a non-resident company, is part of the Pfizer Group, one of the world's largest pharmaceutical conglomerates. The applicant owned the technology information pertaining to the manufacture of nutritional food supplement product manufactured and sold by Pfizer India, another group company, under the "Protinex" and "Dumex" trade marks. Both the trade marks are registered in India. Under an arrangement, the Indian company has been using the technology information in respect ...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2005)195CTRAAR117
Syed Shah Mohammed Quadri, J. (Chairman), K.D. Singh and A.S. Narang, Members For Appellant/Petitioner/Plaintiff: Joseph Vellapally, P. Srinivasan, Advs.Income Tax Act, 1961 - Sections 10, 15, 16, 17, 17(1), 17(3), 28, 45, 45(1), 45(5), 48, 54, 54B, 54D, 54E, 54EA, 54EB, 54EC, 54ED, 54F, 54G, 54H, 154 and 245Q(1); Income Tax Act, 1922 - Section 12B(2); Companies Act, 1956; Land Acquisition Act CIT and Anr. v. George Henderson & Co. Ltd, (1967) 66 ITR 622 (SC); CIT v. Gillanders Arbuthnot & Co., (1973) 87 ITR 407 (SC); CIT v. George Henderson & Co. Ltd., (1967) 66 ITR 622 (SC); Baijnath Chaturbhuj & Anr. v. CIT, (1957) 31 ITR 643 (Bom); Manubhai Bhikhabhai v. CIT, (1994) 205 ITR 505 (Guj), 7,000; CIT v. Attili Narayana Rao, (1998) 233 ITR 10 (AP); VR.C.RM. Adaikkappa Chettiar v. CIT, (1970) 78 ITR 285 (Mad); M. Krishna Murthy and Ors. v. CIT and Ors., (1985) 152 ITR 163 (AP); CIT v. B. Chinnaiah and Ors., (1995) 214 ITR 368 (AP); CIT v.Hind Lamps Ltd., (1980) 122 ITR 45...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2005)198CTRAAR195
Indian Companies Act, 1956; Income Tax Act, 1961 - Sections 5(2), 9 and 245Q(1); Finance Act, 2005 - Sections 7, 9, 9(1) and 195 Income deemed to accrue or arise in India--FEES FOR TECHNICAL SERVICESServicesThe applicant is the owner of mines. It is engaged in prospecting and extraction of minerals, metals, ores, etc. It is carrying on business of exporting minerals. For the purpose of its business, the applicant gets the analysis of samples and ores conducted from technical lab of the consultant-Met-Chem, Canada Inc. Under the agreement between the applicant and the consultant, the material required to be analyzed and tested in the laboratory in Canada in respect of specific contents has to be sent to the consultant who will send reports to the applicant from time-to-time. For technical services rendered outside India the consultant s lab fees were required to be paid by the applicant in dollars in Canada. Fee is paid by the applicant, to the consultant for rendering of technical con...
Tag this Judgment!Court : Authority for Advance Rulings
o Advance Ruling --Double taxation relief Agreement between India and Norway --Applicant received salary income in India in Indian rupees from employers in India for service rendered by him in Norway for a period exceeding 182 days during the financial year. He filed an application under Section 245Q stating that he was deputed on official duty to Norway by his employer Infosys Technology Ltd., and he worked there for more than 182 days and he was therefore a non-resident for tax purposes and thus the salay paid by Infosys Technology Ltd. to a non-resident employee for rendering services outside India was not taxable in India in view of the DTAA between India and Norway and, therefore, he was not legally liable to pay the tax. Held: An analysis of article 16(1) of Double Taxation Avoidance Agreement between India and Norway makes it clear that unless employment is exercised in the other Contracting State, the remuneration derived shall be taxable only in the State of residence. Howeve...
Tag this Judgment!Court : Authority for Advance Rulings
Honble Chairman 1. In this application under Section 245Q(1), the applicant seeks advance ruling on the following three questions : 1. Whether the compensation payable to Hellmuth, Obata + Kassabaum L.P., USA under clause VA of the Agreement dated October 15, 2008 can be disintegrated in three parts; viz., (a) for development and sale of designs (b) consultancy for construction documents, and, (c) for Construction administration and additional services? 2. If the answer to Question No.1 is in the affirmative:- (a) Whether consideration payable for sale of designs is taxable under the D.T.A.A. with USA (the Treaty) in view of the fact that the US entity has no permanent establishment in India? (b) Whether payment of fees for technical advisory services to HMS/Indian Associate Architects during the Phase-2 of the Project (Construction Document) is taxable under the Art.12(4) of the Treaty even though it is to be excluded from included services under Art.12(5)(a) of the Treaty? (c) Whethe...
Tag this Judgment!Court : Authority for Advance Rulings
Honble Chairman 1. The applicant which is an Indian Company and is engaged in the business of manufacture and supply of industrial pesticides has filed this application for advance ruling seeking determination of the non-residents tax liability under the Income-tax Act in connection with the proposed transactions with the non-resident Company by name Zaikog Trading Co. Zaikog Trading Co. (hereafter referred to as Zaikog) is a company incorporated in the Republic of South Africa and it is in the business of promotion and distribution of various products. Zaikog has offered its services to promote and market the product known as Imida Chloprid formulation for termite control. For the services rendered by it, Zaikog will receive from the applicant a commission of 3% or a mutually agreed percentage on every completed transaction. In the application, it is broadly stated that the role of Zaikog is to communicate the details of the interested parties to the applicant who will pursue the pro...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2000)241ITR299AAR
Suhas C. Sen, J. (Chairman), Subhash C. Jain and Mohini Bhussry, Members For Appellant/Petitioner/Plaintiff: Arvind Sonde and Girish Naik, Chartered Accountant Shane G. Montgomery, AAR No. 283 of 1996; In Re: Robert W. Smith, [1995] 212 ITR 275 (AAR); Arthur E. Newell v. CIT, [1997] 223 ITR 776 (AAR); John A. Sayre v. CIT, [1999] 236 ITR 652 (AAR) 1. The applicant, Mr. Vance Robert Heffern, is a citizen of the USA. He is employed with ALLTEL Information Services International Holding Inc.("AISIH"). The employer-company has deputed him to India as a telecom manager at ALLTEL Information (India) Private Limited (AIPL) which is a wholly owned subsidiary of ALLTEL Information Services Inc., USA ("AIS"). AIPL is engaged in the business of developing and providing telecommunication services in India. It has entered into an Operational Support Services agreement ("OSS") with Hughes Ispat Limited (HIL), an Indian company, which has been awarded a contract for rendering telecommunication servi...
Tag this Judgment!Court : Authority for Advance Rulings
Reported in : (2005)193CTRAAR9
Appellants: In Re: Dun and Bradstreet Espana S.A.Vs.Ericsson Telephone Corporation India AB, Sweden, (1997) 224 ITR 203 (AAR) 1. This application under Section 245Q(1) of the Income-tax Act, 1961 (for short "the Act"), is by a non-resident company--Dun and Bradstreet, Espana, SA--which was incorporated in Spain. The applicant is an associate of the Dun and Bradstreet group (referred to as "D&B") which has the largest and the most comprehensive database available, with information on 79 million business entities worldwide for making credit, marketing and purchasing decisions. D&B provides various products to various businesses worldwide. Among these products are Business Information Reports (BIRs). A BIR is similar to a book which is available, both in electronic form as well as in hardcopy which used to be delivered physically till the advent of the e-commerce revolution which made c-delivery possible. A BIR provides information in respect of a company on various aspects, e.g....
Tag this Judgment!Court : Authority for Advance Rulings
Mr. J. Khosla Seabird Exploration FZ LLC (the applicant) is a company incorporated under the laws of Dubai Technology and Media free Zone, Dubai and is a tax resident of UAE. It Is a Geophysical company which conducts seismic surveys and provides offshore seismic data acquisition and other associated services to global oil companies. Its main business activity is 2D seismic data acquisition and processing and 2D/3D offshore shallow water data acquisition and processing. Its other activities relate to study the earths structure to identify the existence of hydro carbons which assist oil companies in identifying locations where to drill and explore oil. These services are aimed at increasing exploration success of its oil and gas clients. 2. The applicant has entered into 3 contracts with the Oil and Natural Gas Ltd. (ONGC) on 20th Feb.,2008 for 2D seismic, gravity and magnetic data acquisition and on-board seismic data processing offshore India, during the field seasons 2007-08 and 200...
Tag this Judgment!