THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AIR LIQUIDE GLOBAL EC GERMANY GMBH

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ITA - 484 / 2024HC Delhi09 September 20242 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court dismissed the appeal, finding that the issue was concluded by a previous judgment in a similar case (Vetco Gray Pte Ltd.). The court noted that the supply of plant and machinery was not on hire basis, which was a key factor.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - International Taxation - 1 against Air Liquide Global EC Germany GmbH. The delay in filing the appeal was condoned.

What were the issues?

Whether the supply of plant and machinery on a non-hire basis falls under Section 44BB of the Income Tax Act, 1961.

Which sections of the Income-tax Act were involved?

Section 44BB

AI-generated summary — verify with the full judgment below

$~69 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 484/2024 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Through: Mr. Anant Mann, JSC for Mr. Ruchir Bhatia, Advocate, SSC. versus AIR LIQUIDE GLOBAL EC GERMANY GMBH .....Respondent Through: None CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R %

09.09.2024 CM APPL. 52350/2024 (30 Days Delay in filing) Bearing in mind the disclosures made, the delay of 30 days in filing the appeal is condoned. The application shall stand disposed of. ITA 484/2024 1. Having heard Mr. Mann, learned counsel appearing in support of the appeal, we note that the issue which is sought to be canvassed stands concluded against the appellant bearing in the mind the judgment rendered in The Commissioner of Income Tax- International Taxation-3 vs. Vetco Gray Pte Ltd. [ITA 448/2023 decided on 04 April 2024]. 2. We had while dismissing that appeal held as follows: “Having heard Mr. Bhatia and Mr. Jolly, learned counsels appearing for respective sides, we take note of the order passed by us on 21 January 2024 in terms of which we discern that the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:04:02

questions of law which were proposed for our consideration rested solely upon Section 44BB of the Income Tax Act, 1961. The fact that the supply of plant and machinery was not on hire basis was not disputed on behalf of the appellants. In that view of the matter, we find no ground to entertain the appeal or to admit them on the questions of law as suggested. The appeals fails and shall stand dismissed.” 3. Consequently, and for reasons assigned therein, this appeal shall meet a similar fate. T 4. he appeal shall, consequently, stand dismissed. YASHWANT VARMA, J. RAVINDER DUDEJA, J. SEPTEMBER 9, 2024 /ib This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:04:02

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