ATOMSTROYEXPORT,RUSSIA vs. DCIT INTERNATIONAL TAXATION CIRCLE 1(1)(2), MUMBAI

ITA 831/MUM/2025Status: DisposedITAT Mumbai11 August 2026AY 2022-2311 pages
AI SummaryAllowed

What were the facts?

The assessee, Atomstroyexport, a Russian company, was engaged in setting up power projects in India. The Assessing Officer (AO) held that receipts from offshore supply contracts were taxable in India under Section 44BBB or attributable to a Permanent Establishment (PE). The assessee contended that these receipts were not taxable in India as the contracts were concluded outside India.

What did the Tribunal hold?

The Tribunal held that the issue of taxability of receipts from offshore supply contracts has been consistently decided in favour of the assessee in its own case for earlier assessment years, relying on the Supreme Court decision in Ishikawajima Harima Heavy Industries Ltd. The Tribunal found no change in facts for the current assessment year.

What were the issues?

Whether receipts from offshore supply contracts are taxable in India, and if Section 44BBB is applicable when contracts are concluded outside India.

Which sections of the Income-tax Act were involved?

Section 44BBB,Section 9(1),Section 153

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI ANIKESH BANERJEE, JM & SHRI ARUN KHODPIA, AM

For Respondent: Shri Satya Pal Kumar – CIT DR
Hearing: 21.05.2026Pronounced: 11.08.2026

Per Arun Khodpia, AM: This appeal is preferred by the assessee, against the order under section 143(3) r.w.s 144C(13) of the Income Tax Act, 1961 [in short, “the Act”] dated 20.12.2024 for Assessment Year (AY) 2022-23 passed by Deputy Commissioner of Income Tax International Tax Circle 1(1)(2), Mumbai (in short, “the Ld. AO”).

2.

The grounds of appeal raised by the assessee are as under: Atomstroyexport “1. The learned DCIT erred in passing ass

The order continues below.

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