AEG Aktiengesellschaft v. CIT

267 ITR 209High Court2004#4067 most cited

What is AEG Aktiengesellschaft v. CIT authority for?

Payments for drawings and documents separate from a supply contract are considered fees for technical services if those drawings are not linked to the supply contract.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

AEG Aktiengesellschaft v CIT · fees for technical services · drawings and documents · supply contract · international taxation · section 9(1)(vii) · payment for services

Sections most often in play

Section 143(3)Section 234BSection 9(1)(vii)Section 144CSection 271(1)(C)Section 148Section 263Section 142(1)

Issues it is cited on

section 209(1)section 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 59section 44bbsection 9(1)(vii)section 44bfixed place pesection 144c(3)

Judgments citing AEG Aktiengesellschaft v. CIT

SMS GROUP GMBH,DELHI vs. ACIT.CIRCLE-3(1)(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 377/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE 3(1)(2), INTERNATIONAL TXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 993/DEL/2023[2020-21]Status: DisposedITAT Delhi24 Dec 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT CIRCLE - 3(1)(2) INTL. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 3297/DEL/2023[2021-22]Status: DisposedITAT Delhi24 Dec 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2) INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1592/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2), INT. TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 1591/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS MEVAC UK LTD.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

ITA 9738/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT, CIRCLE-3(1)(2) (INT. TAX.), NEW DELHI

ITA 4044/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS MEVAC UK LTD.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

ITA 3070/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

ITA 7570/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-3(1)(2), NEW DELHI

ITA 7569/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

ITA 256/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 6161/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Apr 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 6359/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Apr 2025AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. AACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 1074/DEL/2014[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL TAXATION, NEW DELHI

ITA 6106/DEL/2012[2009-10]Status: DisposedITAT Delhi09 Apr 2025AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 2144/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ADDL. DIT, NEW DELHI

ITA 5580/DEL/2011[2008-09]Status: DisposedITAT Delhi09 Apr 2025AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…viewed in isolation and needs to be examined in its proper prospective taking into account the nature of supplies made. 8. The cases relied by the Assessing Officer have no bearing to the facts of the case. In the case of AEG Aktiengesellschaft Vs. CIT (2004) 267 ITR 209-(KAR) the German company had undertaken to supply electrical portions of the Mill and payments for drawings and documents were received separately for rendering services. These drawings were not linked to supply contract and thus held as fees for technical services. In second case of GMP International GmbH Vs. DIT (Intl. Tax) AAR/837/2009, the as…

SMS CONCAST AG,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR
Section 143(3)Section 234B

…ing is nothing but rendering of technical services. Hence, has to be treated as FTS under section 9(1)(vii) of the Act. While coming to such conclusion, he relied upon a decision of Hon’ble Karnataka High Court in case of AEG Aktiengesllschaft Vs. CIT, [2004] 267 ITR 209. 7. Having held so, he proceeded to examine whether the fees received can be deemed to accrue or arise in India within the meaning of section 9. While dealing with this aspect, he observed that the ratio laid down in case of Ishikawajima Harima Heavy Industries Ltd. Vs. DIT (2007) 288 ITR 408 will be of no help to the assessee due to introduction…

DSD NOELL GMBH ,NEW DELHI vs. DCIT CIRCLE-1(2)(2) INTERNATIONAL TAXATION , NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…ately specified, this aspect would require a closer scrutiny and determination of facts, which we do not propose to do in the present proceedings. (Emphasis supplied) Hon’ble Karnataka High Court in Aeg Aktiengesllschaft vs Commissioner Of Income- Tax: (2004) 267 ITR 209 (KAR) held that burden is on the assessee to show that the payment received were not for technical services; “ 10. Further, at paragraph 8 of the order, the Tribunal has observed that since the agreement provides for two different payments and the payments under consideration have clearly been termed in the agreement as "engineering fees", there…

DSD NOELL GMBH,NEW DELHI vs. DCIT CIRCLE -1(2)(2), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…ately specified, this aspect would require a closer scrutiny and determination of facts, which we do not propose to do in the present proceedings. (Emphasis supplied) Hon’ble Karnataka High Court in Aeg Aktiengesllschaft vs Commissioner Of Income- Tax: (2004) 267 ITR 209 (KAR) held that burden is on the assessee to show that the payment received were not for technical services; “ 10. Further, at paragraph 8 of the order, the Tribunal has observed that since the agreement provides for two different payments and the payments under consideration have clearly been termed in the agreement as "engineering fees", there…

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