Additional CIT v. Skoda Export

172 ITR 358Reported decision#5976 most cited

What is Additional CIT v. Skoda Export authority for?

The mere fact that an acceptance test is carried out in India does not mean that title to goods has not passed outside India, making the transaction not taxable in India if title passed abroad.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2021.

Also referred to as

Additional CIT v Skoda Export · 172 ITR 358 · acceptance test in India · passing of title · income deemed to accrue or arise in India · business connection · permanent establishment · section 9(1)(vi) · taxability of foreign income

Issues it is cited on

section 28(1)section 112section 111section 9(1)(vi)business connectioncomputer softwaresection 17interest u/s 234bpermanent establishmentsection 195section 9(1)liable to tax

Judgments citing Additional CIT v. Skoda Export

Ericsson Ab, Sweden vs. DDIT Circle- 2(1), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1737/DEL/2018[2004-05]Status: DisposedITAT Delhi27 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

Ericsson Ab, Sweden vs. ADIT Circle- 1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1736/DEL/2018[2003-04]Status: DisposedITAT Delhi27 Oct 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

Ericsson Ab, Sweden vs. DDIT Circle- 1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1735/DEL/2018[2002-03]Status: DisposedITAT Delhi27 Oct 2021AY 2002-03

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

Ericsson Ab, Sweden vs. DDIT Circle- 1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1734/DEL/2018[2001-12]Status: DisposedITAT Delhi27 Oct 2021AY 2001-12

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

Ericsson Ab, Sweden vs. DDIT Circle- 1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1733/DEL/2018[2000-01]Status: DisposedITAT Delhi27 Oct 2021AY 2000-01

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

Ericsson Ab, Sweden vs. DDIT, Circle-1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1732/DEL/2018[1999-00]Status: DisposedITAT Delhi27 Oct 2021AY 1999-00

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1705/DEL/2018[2004-05]Status: DisposedITAT Delhi27 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1704/DEL/2018[2003-04]Status: DisposedITAT Delhi27 Oct 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1703/DEL/2018[2002-03]Status: DisposedITAT Delhi27 Oct 2021AY 2002-03

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1702/DEL/2018[2001-02]Status: DisposedITAT Delhi27 Oct 2021AY 2001-02

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1701/DEL/2018[2000-01]Status: DisposedITAT Delhi27 Oct 2021AY 2000-01

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden, Gurgaon

In the result : REVENUE’S APPEALS:

ITA 1700/DEL/2018[1999-2000]Status: DisposedITAT Delhi27 Oct 2021AY 1999-2000

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05] The A.C.I.T. Vs. Ericsson, AB Sweden Circle 1(2)(2) S 16480, Stockholm, International Taxation Sweden New Delhi PAN : AAACE 9466 B [Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] 2 [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assess…

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL “I”, BENCH MUMBAI BEFORE SHRI MAHAVIR SINGH, JM & SHRI G. MANJUNATHA, AM DCIT(IT)-2(1)(2), Vs. M/s. Daimler AG Room No.1612, 16th Floor, C/o. SRBC & Associates LLP, Chartered Accountants, 14 th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 PAN/GIR No. AABCD2354C Appellant) .. Respondent) Revenue by Shri Pankaj Kumar Assessee by Shri M.P. Lohia & Shri Hemen Chandariya Date of Hearing 28/03/2019 Date of Pronouncement 28 /03 /2019 आदेश / O R D E R PER G. MANJUNATHA (A.M): This appeal filed by the revenu…

Ulo Systems Llc, Gurgaon vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed

ITA 285/DEL/2013[2004-05]Status: DisposedITAT Delhi19 Jun 2018AY 2004-05

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Sh. Nageswar Rao (Adv.) &For Respondent: Sh. Satpal Gulati (CIT DR)
Section 115ASection 143(1)Section 143(3)Section 147Section 148Section 44BSection 44D

…e following rulings. -Mahabir Commercial Co. Ltd. v CIT (86 ITR 417)(SC); -CIT v Mewar Textile Mills Ltd. (91 ITR 542) (SC); -CIT vs. Fried Krupp Industries (128 ITR 27) (Mad); -CIT v Kirloskar Oil Engines Ltd. (135 ITR 762)(Bom); and -ACIT v. Skoda Exports (172 ITR 358)(AP)” As per the TDS certificates enclosed with the return of income it has been observed that the assessee has earned the revenues and tax has been deducted at source. The revenues earned are as follows:- S. No. Name Amount 1. Hyundai Heavy Industries Co. Ltd. 1,65,271/- 2. Yojaka Marine Private Ltd. 3,510,864/- 13 ITA Nos. 285/del/13 & 5278/…

Ulo Systems Llc., Gurgaon vs. ADIT, Dehradun

In the result, both the appeals of the assessee are allowed

ITA 5278/DEL/2011[2005-06]Status: DisposedITAT Delhi19 Jun 2018AY 2005-06

Bench: Shri Bhavnesh Saini & Shri L.P. Sahu

For Appellant: Sh. Nageswar Rao (Adv.) &For Respondent: Sh. Satpal Gulati (CIT DR)
Section 115ASection 143(1)Section 143(3)Section 147Section 148Section 44BSection 44D

…e following rulings. -Mahabir Commercial Co. Ltd. v CIT (86 ITR 417)(SC); -CIT v Mewar Textile Mills Ltd. (91 ITR 542) (SC); -CIT vs. Fried Krupp Industries (128 ITR 27) (Mad); -CIT v Kirloskar Oil Engines Ltd. (135 ITR 762)(Bom); and -ACIT v. Skoda Exports (172 ITR 358)(AP)” As per the TDS certificates enclosed with the return of income it has been observed that the assessee has earned the revenues and tax has been deducted at source. The revenues earned are as follows:- S. No. Name Amount 1. Hyundai Heavy Industries Co. Ltd. 1,65,271/- 2. Yojaka Marine Private Ltd. 3,510,864/- 13 ITA Nos. 285/del/13 & 5278/…

DCIT (It) 2(1)(2), Mumbai vs. Daimler Ag (Formerly Known As Daimler Chrysler Ag), Mumbai

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R
Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

…P a g e | 1 ITA No.5704/Mum/2016 AY. 2011-12 DCIT(IT)2(1)(2) Vs. M/s Daimler AG IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAVISH SOOD, JM DCIT (IT)-2(1)(2), M/s Daimler AG Room No. 1713, 17th Floor, C/o SRBC & Associates LLP बिधम/ Air India Building, 14th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ PAN No. AABCD2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) : अऩीराथी की ओय से / Revenue by : Shri V. Vidhyadhar, Sr. D.R प्रत्मथी की ओय से/Assessee by : Shri M.P. Lohia & Shri Heman…

ADIT (It) (2), Mumbai vs. Daimler Ag, Mumbai

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya
Section 143(3)Section 195Section 234B

…ial Co Ltd vs. Commissioner of Income-tax (86 ITR 417) (SC); (Refer Pg 64, 80 of Paper Book) Commissioner of Income-tax vs Mewar Textile Mills Ltd (91 ITR 542) (SC); (Refer pg 81,83 of Paper Book I) Additional Commissioner of income-tax v Skoda Export, Praha (172 ITR 358) (AP) (Refer pg 84,88 of Paper Book I) (A.Y 2008-09 &2009-10) M/s. Daimler AG 10. The ld. Counsel further submitted as follows: The assessee further submits that provisions of Circular No23/1969 dated 23 July 1969 (‘Circular23’) issued by the Central Board of Direct Taxes (‘CBDT’) would be applicable to the case of the assessee (refer Pg 551 to…

Director of Income Tax vs. Ericsson A.B., New Delhi

ITA-504/2007HC Delhi23 Dec 2011

…ld that the mere fact than an Acceptance Test was carried out in India was an irrelevant circumstance and in this regard relied on its earlier decisions as well as in the judgment of the Andhra Pradesh High Court in Additional CIT Vs. Skoda Export Praha, 172 ITR 358. According to the Tribunal, the mere fact that an acceptance test had to be performed did not in any way mean that the title had not passed from the assessee to the Cellular operator outside in India. 18. The Tribunal noted that it was not uncommon that in execution of such large projects the various components of a turnkey project name…

Director of Income Tax

ITA/504/2007HC Delhi23 Dec 2011

…ld that the mere fact than an Acceptance Test was carried out in India was an irrelevant circumstance and in this regard relied on its earlier decisions as well as in the judgment of the Andhra Pradesh High Court in Additional CIT Vs. Skoda Export Praha, 172 ITR 358. According to the Tribunal, the mere fact that an acceptance test had to be performed did not in any way mean that the title had not passed from the assessee to the Cellular operator outside in India. 18. The Tribunal noted that it was not uncommon that in execution of such large projects the various components of a turnkey project name…