ALSTOM TRANSPORT SA,BANGALORE vs. DCIT INTL. TAXATION CIRCLE 1(1)(1), NEW DELHI

ITA 1713/DEL/2025Status: DisposedITAT Delhi26 November 2025AY 2014-15Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI AVDHESH KUMAR MISHRA (Accountant Member)15 pages
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What did the Tribunal hold?

The Tribunal held that the AO had not independently examined the contracts for the assessment years in question and had wrongly relied on past assessments. It found that the offshore supply of equipment and design services were inextricably linked and not taxable in India if no PE existed.

What were the facts?

The assessee, Alstom Transport SA, appealed against assessment orders for multiple assessment years. The core issue revolved around the existence of a Permanent Establishment (PE) in India for offshore supplies and services, which the Assessing Officer (AO) had determined based on previous years' assessments.

What were the issues?

Whether the assessee had a Permanent Establishment (PE) in India for offshore supplies and services, and whether the AO correctly determined this based on previous assessment orders without independent verification of contracts.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 271(1)(c),Section 234B,Section 234C,Section 234D

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Cases cited in this judgment(6)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23)

Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs.

Deputy Commissioner of Income Tax, International Taxation, R.No. 409, E-2 Block, Pratyaksh Kar Bhawan, Civic Centre, ..... "ितवादी/Respondent New Delhi 110002 SA No. 311 to 315/Del/2025 (In ITA Nos. 1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23)

Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... आवेदक/Applicant PAN: AAECA-2499-L बनाम Vs.

Deputy Commissioner of Income Tax, International Taxation, R.No. 409, E-2 Block, Pratyaksh Kar Bhawan, Civic Centre, ..... "ितवादी/Respondent New Delhi

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