1 (SC) 2. Intergrafica Print & Pack, GmbH v. Deputy Director of Income Tax (Intl. Taxation)

47 SOT 134Income Tax Appellate Tribunal2011#15947 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 44cazadi bachao andolansection 234dsection 9(1)(vii)beneficial ownerinterest under section 234atax treatypermanent establishmentsection 9(1)dispute resolution panelsection 44non-resident

Judgments citing 1 (SC) 2. Intergrafica Print & Pack, GmbH v. Deputy Director of Income Tax (Intl. Taxation)

FRAPORT AG FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal is partly allowed

ITA 287/DEL/2017[2012-13]Status: DisposedITAT Delhi03 Apr 2023AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

FRAPORT AG FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeal is partly allowed

ITA 1115/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Apr 2023AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

FRAPORT AG FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 3871/DEL/2015[2010-11]Status: DisposedITAT Delhi03 Apr 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

FRAPORT AG FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 3870/DEL/2015[2009-10]Status: DisposedITAT Delhi03 Apr 2023AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

FRAPORT AG FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 3869/DEL/2015[2008-09]Status: DisposedITAT Delhi03 Apr 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

FRAPORT A.G. FRANKFURT AIRPORT SERVICES WORLDWIDE,NEW DELHI vs. ADIT, NEW DELHI

In the result, the appeal is partly allowed

ITA 3257/DEL/2014[2007-08]Status: DisposedITAT Delhi03 Apr 2023AY 2007-08

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2007-08 With Assessment Year: 2008-09 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 With Assessment Year: 2012-13 M/S. Fraport A.G. Frankfurt Vs. Acit/Adit, Airport Services Worldwide, International Taxation, C/O- Mohinder Puri & Co., Cas, Circle-1(2), 1-D, Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi Pan :Aaacf9749E (Appellant) (Respondent)

Section 9(1)(vii)

…on. In support of such contention, learned counsel relied upon the following decisions: 1. Oil & Natural Gas Corporation Ltd. Vs. CIT [2015] 59 taxmann.com 1 (SC) 2. Intergrafica Print & Pack, GmbH Vs. Deputy Director of Income Tax (Intl. Taxation) [2011] 47 SOT 134 (Delhi – Tribunal) 3. Germanischer Lloyd A.G. Vs. Deputy Director of Income- tax (IT) [2013] 35 taxmann.com 347 (Delhi – Tribunal) 4. Ishikawajma-Harima Heavy Industries Ltd. Vs. DIT [2007] 288 ITR 408 (SC) 5. Hyundai Heavy Industries Co. Ltd. Vs. CIT [2007] 161 Taxman 191 (SC) 6. Union of India Vs. Azadi bachao Andolan [2003] 363 ITR 706…

1 (SC) 2. Intergrafica Print & Pack, GmbH v. Deputy Director of Income Tax (Intl. Taxation) (47 SOT 134) — Cited in 6 Judgments | BharatTax