DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

“(i) Whether the CIT (A) has erred in ignoring the findings of the Assessing Officer in the year under consideration and the Hon'ble Tribunal for earlier years for the same contract whereby it was held that the contract was a composite and indivisible contract executed in India through the assessee's Permanent Establishment already in existence in India and therefore, the so-called outside India revenue were taxable in India. (ii) Whether the CIT (A) has erred in not appreciating that once the contract has been held to be a composite one and a Permanent Establishment of the assessee is already in existence, the onus is on the assessee to explain as Samsung Heavy Industries Co. Ltd. to how revenue from so-called outside India activities is not taxable in India. (iii) Whether the CIT(A) has erred in ignoring the judgment of the Hon'ble Tribunal in assessee's own case for A.Y.2007-08 as well as the assessment order for the year under consideration and not appreciating the fact that the issue regarding proper quantification and attribution of the so- called outside India revenues to operations inside India through the PE relates to findings of facts and the Hon'ble Tribunal, the final fact-finding authority, has upheld in principle the action of the AO in earlier years. (iv) Whether the CIT (A) has erred in relying upon the judgment of Hon’ble Uttarakhand High Court in assessee's own case for AY 2007-08 ignoring the fact that the same has been challenged by the revenue before Hon'ble Supreme Court? (v) Whether on facts and circumstances of the case the CIT (A) has erred in holding that interest u/s 234B of the Act is not chargeable in the case of the assessee, 1gnoring the judgment of Delhi High Court in the case of M/s Acatel Lucent dated 07.11.2013 in & others of 2012, and ignoring the fact that the judgment of Delhi High Court in GE Packaged Power has not attained finality and on the review application filed by the Department, the Apex Court has recalled its earlier order of dismissing the SLP against the decision of Delhi High. (vi) Whether on facts and circumstances of the case the CIT (A) has erred in holding that interest u/s 234 C of the Act is not chargeable in the case of the assessee ignoring the fact that assessee's tax- liability even on its returned income itself is not covered by the TDS made in its case and a major part of this liability has been met from self- assessment tax.”