500); Lubrizol Corporation USA v. Asst. DIT (

133 TTJ 766Income Tax Appellate Tribunal#16658 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2019.

Judgments citing 500); Lubrizol Corporation USA v. Asst. DIT (

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…does not constitute the subsidiary company a permanent establishment of the parent company” 25. He further placed reliance on AAR ruling in the case of TVM Ltd (237 ITR 230) and the decision of the Hon’ble Mumbai Tribunal in the case of Daimler Chrysler AG (133 TTJ 766) wherein it was held that an Indian company controlled by a foreign company, being the parent company, cannot be held to constitute PE merely on this account. He further referred to the decision of the Hon’ble Delhi High Court in the case of DIT vs. E Funds IT Solution (364 ITR 256) (affirmed by the Supreme Court), wherein it was observed that a…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…does not constitute the subsidiary company a permanent establishment of the parent company” 25. He further placed reliance on AAR ruling in the case of TVM Ltd (237 ITR 230) and the decision of the Hon’ble Mumbai Tribunal in the case of Daimler Chrysler AG (133 TTJ 766) wherein it was held that an Indian company controlled by a foreign company, being the parent company, cannot be held to constitute PE merely on this account. He further referred to the decision of the Hon’ble Delhi High Court in the case of DIT vs. E Funds IT Solution (364 ITR 256) (affirmed by the Supreme Court), wherein it was observed that a…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…does not constitute the subsidiary company a permanent establishment of the parent company” 25. He further placed reliance on AAR ruling in the case of TVM Ltd (237 ITR 230) and the decision of the Hon’ble Mumbai Tribunal in the case of Daimler Chrysler AG (133 TTJ 766) wherein it was held that an Indian company controlled by a foreign company, being the parent company, cannot be held to constitute PE merely on this account. He further referred to the decision of the Hon’ble Delhi High Court in the case of DIT vs. E Funds IT Solution (364 ITR 256) (affirmed by the Supreme Court), wherein it was observed that a…

Interwoven Inc. India Brnch, Mumbai vs. DDIT (It) 3(1), Mumbai

ITA 8755/MUM/2011[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)

…ng orders for or on behalf of the HO. Reliance was placed on principles emerging from the judgments of M/s eBay International AG v. Asst. DIT (25 taxrnann.com 500); Lubrizol Corporation USA v. Asst. DIT (33 taxmann.com 424); and DDIT v. Daimler Chrysler A.G. (133 TTJ 766). 21. It was further submitted that the Ld. CIT(A) wrongly inferred the activities as were mentioned in the agreement. He submitted before us a brief analysis showing contradictions / mistakes as were done in the conclusion by the Ld.CIT(A) as against the factual position, which are reproduced as under:- Conclusion of the Hon.CIT(A) Factual pos…

Interwoven Inc. India Branch, Mumbai vs. ADIT (It) 3(1), Mumbai

ITA 56/MUM/2011[2006-07]Status: DisposedITAT Mumbai30 Nov 2016AY 2006-07

Bench: Shri Amit Shukla () & Shri Ashwani Taneja ()

Section 143(3)

…ng orders for or on behalf of the HO. Reliance was placed on principles emerging from the judgments of M/s eBay International AG v. Asst. DIT (25 taxrnann.com 500); Lubrizol Corporation USA v. Asst. DIT (33 taxmann.com 424); and DDIT v. Daimler Chrysler A.G. (133 TTJ 766). 21. It was further submitted that the Ld. CIT(A) wrongly inferred the activities as were mentioned in the agreement. He submitted before us a brief analysis showing contradictions / mistakes as were done in the conclusion by the Ld.CIT(A) as against the factual position, which are reproduced as under:- Conclusion of the Hon.CIT(A) Factual pos…

500); Lubrizol Corporation USA v. Asst. DIT ( (133 TTJ 766) — Cited in 5 Judgments | BharatTax