ACIT v. Clough Engineering Ltd.

11 Taxmann.com 70High Court2011#4104 most cited

What is ACIT v. Clough Engineering Ltd. authority for?

The Special Bench decision in ACIT vs. Clough Engineering Ltd. interprets treaty provisions and the expression 'in connection with PE' for taxability. It is not applicable when income is offered under domestic provisions and not disputed.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

ACIT vs Clough Engineering Ltd · 138 TTJ 385 · taxability under treaty · in connection with PE · permanent establishment · DTAA · international taxation · Special Bench Delhi Tribunal

Also reported as

138 TTJ 385

Sections most often in play

Section 115ASection 244ASection 44CSection 115A of the Income Tax ActSection 1961Section 44C of the Income Tax ActSection 9(1)(i) of the Income-tax Act

Issues it is cited on

section 44csection 244section 256(1)section 256section 10(15)interest on refundazadi bachao andolansection 244aminimum alternate taxsection 195(1)section 234dbeneficial owner

Judgments citing ACIT v. Clough Engineering Ltd.

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment 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) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment 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) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment 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) Appellant by Sh. Rajan Bhatia, Advocate Ms. Ankita Mehra,…

Deputy Commissioner of Income Tax (International Taxation) - 2(1)(1), Mumbai vs. Citibank Overseas Investment Corporation, Mumbai

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 34/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

Citibank Overseas Investment Corporation, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) - 2(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed as indicated above, the appeal of the revenue and cross objection of the assessee are dismissed

ITA 276/MUM/2018[2012-13]Status: DisposedITAT Mumbai10 Jan 2020AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri Manoj Kumar Aggarwal, Hon'Blecitibank Overseas Investment Corporation V. Dy. Cit (International Taxation) – 2(1)(1) C/O Deloitte Haskins & Sells Llp Room No. 1713, 17Th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent) Dy. Cit (International Taxation) – 2(1)(1) V. Citibank Overseas Investment Room No. 1713, 17Th Floor Corporation Air India Building C/O Deloitte Haskins & Sells Llp 30 Floor, Tower 3 Nariman Point, Mumbai – 400 021 India Bulls Finance Centre Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 Pan: Aabcc5333N (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Avaneesh Tiwari
Section 143(3)Section 234BSection 234CSection 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, HON'BLE ACCOUNTANT MEMBER Citibank Overseas Investment Corporation v. Dy. CIT (International Taxation) – 2(1)(1) C/o Deloitte Haskins & Sells LLP Room No. 1713, 17th Floor 30 Floor, Tower 3 Air India Building India Bulls Finance Centre Nariman Point, Mumbai – 400 021 Senapati Bapat Marg Elphinstone Road (West) Mumbai – 400 013 PAN: AABCC5333N (Appellant) (Respondent) Dy. CIT (International Taxation) – 2(1)(1) v. Citibank Overseas Investment Room No. 1713, 17th Floor Corpora…

DCIT (It) 4(3)(1), Mumbai vs. Vodafone International Holding B.V., Mumbai

In the result, the appeal of the revenue is treated as partly allowed for statistical purposes

ITA 3244/MUM/2015[2012-13]Status: DisposedITAT Mumbai03 Oct 2017AY 2012-13

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

Section 139Section 154Section 195Section 200ASection 201

…a maximum of 10 percent. Reliance was placed by the assessee company on the Mumbai Tribunal decision in the case of Bechtel International Inc. in ITA Nos. 5198 & 6998/2010 and the Special Bench decision of the Delhi Tribunal in the case of Clough Engineering (138 TTJ 385) to contend that the application of the rate of TDS at 42.024 percent was a mistake apparent from the records and the same may be rectified. 5. The AO through his letter dated 31.10.2012 rejected the rectification petition filed by the assessee on the grounds that - "Your application has been perused and it has been found that the excess TDS ca…

Sanjay Sharma, Chennai vs. Asst CIT 26(1), Mumbai

In the result the appeal filed by the assessee is hereby Allowed

ITA 3782/MUM/2014[2010-11]Status: DisposedITAT Mumbai31 Mar 2017AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/O. Robust Hotels P. Ltd. Commissioner Of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6Th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Arvps9380F (अपीलाथ"/Appellant) (""थ" /Respondent) ..

For Appellant: Shri KiritSanghviFor Respondent: Smt. JyothilakshmiNayak
Section 10Section 142(1)Section 143(2)Section 54

…आयकर अपीलीय अिधकरण, मुंबई "ायपीठ “ई‘’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL“E” BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI AMARJIT SINGH, JM आयकरअपीलसं/I.T.A. No.3782/Mum/2014 (िनधा"रणवष" / Assessment Year: 2010-11) बनाम/ Mr. Sanjay Sharma The Assistant C/o. Robust Hotels P. Ltd. Commissioner of Income Vs. 365, Anna Salai, Tenyampet, Tax 26(1) Chennai - 600018 6th Floor, K.G.Mittal Hospital Building, Charni Road, Mumbai - 400002 "थायीलेखासं./जीआइआरसं./PAN/GIR No. ARVPS9380F (अपीलाथ"/Appellant) (""थ" /Respondent) .. Assessee By: Shri KiritSanghvi Revenue By: Smt. JyothilakshmiNayak सुनवाईकीतारी…

M/S. Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5696/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…per book along with written synopsis titled as brief note covering all his arguments. 12. The ld DR submitted three written submissions dated 24.07.2014, 20.10.2014 and 01.10.2014 and also relied upon the decision in case of Clough Engineering Ltd reported at 11 Taxmann.com 70 (Delhi)(SB). 13. The ld DR also submitted an application for additional evidence under Rule 29 of the Income Tax Tribunal Rules, 1963 and submitting the print out of the Directory of Italian Trade Agency to show that the assessee‟s BO has one chief representative and one Sr. Regional Manager. It is further contended that the name of the chi…

Iveco Spa, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5447/DEL/2010[2007-08]Status: DisposedITAT Delhi29 Jul 2016AY 2007-08

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…per book along with written synopsis titled as brief note covering all his arguments. 12. The ld DR submitted three written submissions dated 24.07.2014, 20.10.2014 and 01.10.2014 and also relied upon the decision in case of Clough Engineering Ltd reported at 11 Taxmann.com 70 (Delhi)(SB). 13. The ld DR also submitted an application for additional evidence under Rule 29 of the Income Tax Tribunal Rules, 1963 and submitting the print out of the Directory of Italian Trade Agency to show that the assessee‟s BO has one chief representative and one Sr. Regional Manager. It is further contended that the name of the chi…