SAIC MOTOR CORPORATION LTD,CHINA vs. DCIT,INTERNATIONAL TAX, GURGAON

ITA 1191/DEL/2025Status: DisposedITAT Delhi07 January 2026AY 2022-23Bench: SHRI VIMAL KUMAR (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that the assessee did not have a Fixed Place PE or Supervisory PE in India. The Tribunal found that the property in goods passed outside India, and the sale was concluded offshore, thus no income accrued or arose to the assessee in India.

What were the facts?

The assessee, SAIC Motor Corporation Ltd., a Chinese company, supplied knocked-down (KD) parts and technology licenses to its Indian subsidiary, MGMIPL. The Assessing Officer (AO) proposed to tax income attributable to a Permanent Establishment (PE) in India, alleging offshore sales were not genuine.

What were the issues?

Whether the supply of KD parts by the assessee to its Indian subsidiary constituted offshore sales, and whether the assessee had a Permanent Establishment (PE) in India.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C,Section 153(1),Section 270A

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Income Tax Appellate Tribunal, DELHI BENCH, ‘D’: NEW DELHI

Before: SHRI VIMAL KUMAR & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Ajay Vohra, Sr. Adv, Shri Kunal Pandey, Adv
For Respondent: Shri Rohit Garg, CIT-DR
Hearing: 10.10.2025Pronounced: 07.01.2026

PER BRAJESH KUMAR SINGH, AM,

This appeal by the assessee is directed against the order of the Assistant Commissioner of Income Tax (Assessing Officer), Gurgaon, dated 29.01.2025 passed u/s 143(3)/144C (13) of the Income Tax Act, 1961 (hereinafter ‘the Act’) arising out of directions of Dispute Resolution Panel dated 13.12.2024 pertaining to Assessment Year 2022-23

ITA No.- 1191/Del/2025 SAIC Motor Corpora"on Ltd.

2.

The Assessee e-filed its return of income vide acknowledgment No.820

The order continues below.

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