Bio Rad Laboratories Inc v ACIT

Case Laws Analysis
REFERRED US Technology Resources (P) Ltd. v. CIT 2018 TaxPub(DT) 5484 (Ker-HC)
REFERRED Linklaters LLP v. Dy. CIT 2017 TaxPub(DT) 0481 (Mum-Trib)
REFERRED CIT v. De Beers India Minerals (P.) Ltd. 2012 TaxPub(DT) 2504 (Karn-HC)
REFERRED Director of Income-tax v. Guy Carpenter & Co. Ltd. 2012 TaxPub(DT) 2095 (Del-HC)
REFERRED Shell India Markets (P) Ltd., In re 2012 TaxPub(DT) 1024 (AAR)
REFERRED Dy. Director of Income-tax v. Tata Iron & Steel Co. Ltd. 2010 TaxPub(DT) 0696 (Mum-Trib)

SUBSCRIBE FOR FULL CONTENT


The Tax Publishers2023 TaxPub(DT) 2 (Del-Trib) IN THE ITAT, DELHI D BENCH, N.K. BILLAIYA, A.M., & YOGESH KUMAR, J.M. Bio Rad Laboratories Inc. v. ACIT ITA Nos. 994 & 996/DEL/2022 A.Ys. 2018-19 & 2019-20 30 December 2022 Assessee by: K.M. Gupta, Adv. Ms. Shruti Khimta, AR Department by: Gangadhar Panda, CIT-DR ORDER *N.K. Billaiya, A.M* These two separate appeals by the assessee are preferred against two separate orders dated 30-3-2022 framed under section 143(3) read with section 144C(13) of the Income-Tax Act, 1961 (hereinafter referred to as 'The Act') pertaining to assessment years 2018-19 and 2019-20. 2. The common grievance involved in both the appeals were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. The common grievance in both the appeals is that DRP/Assessing Officer erred in concluding that the receipts, according to the assessee, on account of provision of information technology and other administrative services to its affiliate in India are in the nature of Fees for Included Services [FIS] under the India USA Double Taxation Avoidance Agreement [DTAA] and thus are liable to taxation in India. 4. Briefly stated, the facts of the case are that the assessee is incorporated under the laws of USA and is engaged in the manufacture and supply of life science research, healthcare, analytical chemistry and other markets with broad range of products and systems. The assessee also provides business support services to its group companies. Being a tax resident of USA, the assessee is entitled to the beneficial provisions of the DTAA. The assessee also has a copy of tax resident certificate. The assessee does not have any presence in India either in form of an office, a branch or a factory, a warehouse or any other fixed place of business. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers2023 TaxPub(DT) 2 (Del-Trib)

IN THE ITAT, DELHI D BENCH,

N.K. BILLAIYA, A.M., & YOGESH KUMAR, J.M.

Bio Rad Laboratories Inc. v. ACIT

ITA Nos. 994 & 996/DEL/2022

A.Ys. 2018-19 & 2019-20

30 December 2022

Assessee by: K.M. Gupta, Adv. Ms. Shruti Khimta, AR

Department by: Gangadhar Panda, CIT-DR

ORDER

N.K. Billaiya, A.M

These two separate appeals by the assessee are preferred against two separate orders dated 30-3-2022 framed under section 143(3) read with section 144C(13) of the Income-Tax Act, 1961 (hereinafter referred to as 'The Act') pertaining to assessment years 2018-19 and 2019-20.

2. The common grievance involved in both the appeals were heard together and are disposed of by this common order for the sake of convenience and brevity.

3. The common grievance in both the appeals is that DRP/Assessing Officer erred in concluding that the receipts, according to the assessee, on account of provision of information technology and other administrative services to its affiliate in India are in the nature of Fees for Included Services [FIS] under the India USA Double Taxation Avoidance Agreement [DTAA] and thus are liable to taxation in India.

4. Briefly stated, the facts of the case are that the assessee is incorporated under the laws of USA and is engaged in the manufacture and supply of life science research, healthcare, analytical chemistry and other markets with broad range of products and systems. The assessee also provides business support services to its group companies. Being a tax resident of USA, the assessee is entitled to the beneficial provisions of the DTAA. The assessee also has a copy of tax resident certificate. The assessee does not have any presence in India either in form of an office, a branch or a factory, a warehouse or any other fixed place of business.