SAAB TECHNOLOGIES B.V.(FORMERLY KNOWN S ,KOLKATA vs. D.C.I.T., INTERNATIONAL TAXATION, CIRCLE-2(1), KOLKATA, KOLKATA

ITA 153/KOL/2022Status: DisposedITAT Kolkata18 April 2024AY 2018-2019Bench: SRI ANIKESH BANERJEE, JUDICIAL MEMBER & SRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.: 153/KOL/2022 Assessment Year: 2018-19 Saab Technologies B.V (Formerly known as Holland Institute of Traffic Technologies B.V.)….......…………............................................Appellant [PAN: AABCH 5694 R] Vs. DCIT, International Taxation, Circle-2(1), Kolkata................Respondent Appearances: Assessee represented by: Sh. Abhishek Kejriwal, A/R. Department represented by: Sh. Rakesh Kumar Da22 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the activities undertaken by the assessee, including annual maintenance services after project handover, did not constitute an Installation PE. It also ruled that interest income on tax refunds was not taxable in India, considering the DTAA and MFN clause.

What were the facts?

The assessee, a Dutch company, undertook various projects in India involving supply, installation, and maintenance. The Assessing Officer (AO) determined that the assessee had an Installation Permanent Establishment (PE) in India, attributing profits to it. The assessee also claimed that interest income on tax refunds was not taxable in India.

What were the issues?

Whether the assessee had an Installation Permanent Establishment in India and whether interest income on tax refunds was taxable in India.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(3),Section 144C

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Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SRI ANIKESH BANERJEE & SRI GIRISH AGRAWAL

Per Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the DCIT, International Taxation, Circle-2(1), Kolkata (in brevity the ‘AO’) dated 13.01.2022 passed u/s 144C read with Section 143(3) of the Income Tax Act, 1961 (in brevity the ‘Act’) for assessment year 2018-19. The impugned order was in persuasion of the order of the Hon'ble Dispute Resolution Panel- 2, New

The order continues below.

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