Ansaldo Energia SPA v. ITAT

310 ITR 237High Court2009#7399 most cited

What is Ansaldo Energia SPA v. ITAT authority for?

An Indian subsidiary created as a legal facade for taxation purposes, not genuinely engaged in onshore contracts, does not make income earned in India taxable.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2010 to 2023.

Also referred to as

Ansaldo Energia SPA v. ITAT · 310 ITR 237 · Indian subsidiary · legal facade · taxation purposes · onshore contracts · income earned in India

Judgments citing Ansaldo Energia SPA v. ITAT

Atomstroyexport, Mumbai vs. DCIT (It)Circle -1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 575/MUM/2023[2020-2021]Status: DisposedITAT Mumbai12 Dec 2023AY 2020-2021

Bench: Shri Kuldip Singh, Jm & Ms Padmavathy S, Am

For Respondent: Shri Ajay Kumar Sharma, CIT-DR
Section 143(3)Section 234ASection 234BSection 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI KULDIP SINGH, JM & MS PADMAVATHY S, AM I.T.A. No. 575/Mum/2023 (Assessment Year: 2020-21) Atomstroyexport DCIT International Tax C/o Nuclear Power Corporation of Circle-1(1)(2), Room No. 517, 5th Floor, India Ltd., 16, Centre 1, World Trade Centre, Cuffe Parade, Vs. Air India Building, Mumbai-400005. Nariman Point, Mumbai-400021. PAN :AAFCA3658N Appellant) : Respondent) : Shri Manish Kanth / Manas Appellant/Assessee by Kulkarni, AR Revenue/Respondent by : Shri Ajay Kumar Sharma, CIT-DR Date of Hearing : 22.11.2023 Date of Pronouncement : 12.12.…

M/S. Joy Global (Uk) Ltd. (Formerly As Joy Mining Machinery Ltd.), Kolkata vs. The DCIT (Int. Taxa.)-1, Ahmedabad

In the result, we allow the Grounds of Appeal of the assessee

ITA 16/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad21 Sept 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2017-18

For Appellant: Shri Bandish Soparkar, AR &For Respondent: Shri Alok Kumar, CIT DR
Section 143(1)Section 143(3)Section 144C(13)Section 234BSection 44DSection 9(1)(vi)Section 92E

…(JMSIPL). Thus, JMML had fixed place PE in India through RMT and JMSIPL with the entire mining site at its disposal." 16. In support of this contention, reliance was placed on the decision of the Co-ordinate Bench at Chennai in the case ofAnsaldo Energia SPA 310 ITR 237. 17. It is the say of the Id. D.R. that the appellant company had fixed place of business in India with the entire Mining Site at its disposal through its AE which fulfills the mandate of Article 5 of India-UK DTAA as well as business connection u/s.9(l)(i)oftheAct. 18. There is no dispute that the appellant company is a tax resident of UK and el…

M/S. Joy Global (Uk) Limited, (Earlier Knows As Joy Mining Machinery Limited Or 'Jmml'), Kolkatta vs. The ACIT (Int. Taxn.)-2, Ahmedabad

In the result, we allow the Grounds of Appeal of the assessee

ITA 1483/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad24 Aug 2022AY 2016-17
For Appellant: Shri S.N. Soparkar, Sr. AdvFor Respondent: Shri Atul Pandey, CIT/D.R
Section 144Section 195(2)Section 44DSection 9(1)(i)Section 9(1)(vi)

…(JMSIPL). Thus, JMML had fixed place PE in India through RMT and JMSIPL with the entire mining site at its disposal." 16. In support of this contention, reliance was placed on the decision of the Co-ordinate Bench at Chennai in the case ofAnsaldo Energia SPA 310 ITR 237. I.T.A No. 1483/Ahd/2019 A.Y. 2016-17 Page No 10 M/s. Jay Global (UK) Ltd. vs. ACIT (Int. Taxn. 17. It is the say of the Id. D.R. that the appellant company had fixed place of business in India with the entire Mining Site at its disposal through its AE which fulfills the mandate of Article 5 of India-UK DTAA as well as business connection u/s.9(…

M/S. Joy Global (Uk) Limited, (Formerly Knows As Joy Mining Machinery Limited), Kolkatta vs. The ACIT (Int. Taxn.)-2, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2891/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad23 Feb 2021AY 2011-12

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2891/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2011-2012 M/S Joy Global(Uk) Limited, A.C.I.T., (Formerly Known As Joy Mining Vs. International Taxation)-2, Machinery Limited) Ahmedabad. C/O Joy Global (India) Ltd.,, 85/1, Topsia Road (South), Kolkata-700046. Pan: Aaccj3893R

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Mohd Usman, CIT.D.R
Section 144C(5)Section 147Section 9(1)

…(JMSIPL). Thus, JMML. had fixed piece PE in India through RMT and JMSIPL with the entire mining Site at its disposal. 16. In support of this contention, reliance was placed on the decision of the Coordinate Bench at Chennai in the case of Ansaido Energia SPA 310 ITR 237. 17. It is the say of the Id. D,R, that the appellant company had fixed place of business in India with the entire Mining Site at its disoosal through its AE which fulfills the mandate of Article 5 of India-UK DTAA as well as business connection u/s. 9(.l)(i) of the Act, 18. There is no dispute that the appellant company is a tax resident of UK a…

DDIT, New Delhi vs. M/S. Mitsui and Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 794/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…the relevant portion of which had been quoted in para 14.1 of the submissions of the appellant, the offshore supplies in the present case are not liable to tax in India. 4.6 The AO has relied upon the judgment in the case of Ansaldo Energia SPA vs ITAT(2009) 310 ITR 237 (Mad): 222 CTR (Mad)55.The said judgment has been distinguished by the Hon’ble Delhi High Court in the case of LG Cables (supra), the relevant portion of which have been extracted by the appellant in its reply in paras 15 & 15.1. Needless to mention that Ansaldo’s case is not applicable to the facts situation in the present case also as has been…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT, New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4367/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…the relevant portion of which had been quoted in para 14.1 of the submissions of the appellant, the offshore supplies in the present case are not liable to tax in India. 4.6 The AO has relied upon the judgment in the case of Ansaldo Energia SPA vs ITAT(2009) 310 ITR 237 (Mad): 222 CTR (Mad)55.The said judgment has been distinguished by the Hon’ble Delhi High Court in the case of LG Cables (supra), the relevant portion of which have been extracted by the appellant in its reply in paras 15 & 15.1. Needless to mention that Ansaldo’s case is not applicable to the facts situation in the present case also as has been…

DDIT, New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4329/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…the relevant portion of which had been quoted in para 14.1 of the submissions of the appellant, the offshore supplies in the present case are not liable to tax in India. 4.6 The AO has relied upon the judgment in the case of Ansaldo Energia SPA vs ITAT(2009) 310 ITR 237 (Mad): 222 CTR (Mad)55.The said judgment has been distinguished by the Hon’ble Delhi High Court in the case of LG Cables (supra), the relevant portion of which have been extracted by the appellant in its reply in paras 15 & 15.1. Needless to mention that Ansaldo’s case is not applicable to the facts situation in the present case also as has been…

DDIT, New Delhi vs. M/S Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 2801/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Jan 2020AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…the relevant portion of which had been quoted in para 14.1 of the submissions of the appellant, the offshore supplies in the present case are not liable to tax in India. 4.6 The AO has relied upon the judgment in the case of Ansaldo Energia SPA vs ITAT(2009) 310 ITR 237 (Mad): 222 CTR (Mad)55.The said judgment has been distinguished by the Hon’ble Delhi High Court in the case of LG Cables (supra), the relevant portion of which have been extracted by the appellant in its reply in paras 15 & 15.1. Needless to mention that Ansaldo’s case is not applicable to the facts situation in the present case also as has been…

M/S. Joy Global (Uk) Limited, (Formerly Knows As Joy Mining Machinery Limited), Kolkatta vs. The DCIT (Int. Taxn.)-2, Ahmedabad

In the result, both the appeals filed by the Assessee are allowed

ITA 2008/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad06 Dec 2019AY 2015-16

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Appellant: Shri S.N. Soparkar & Parin ShahFor Respondent: Shri Subhash Bains, CIT/DR
Section 143(3)Section 144CSection 195(2)Section 244ASection 44D

…JMSIPL). Thus, JMML had fixed place PE in India through RMT and JMSIPL with the entire mining site at its disposal.” 16. In support of this contention, reliance was placed on the decision of the Co-ordinate Bench at Chennai in the case of Ansaldo Energia SPA 310 ITR 237. 17. It is the say of the ld. D.R. that the appellant company had fixed place of business in India with the entire Mining Site at its disposal through its AE which fulfills the mandate of Article 5 of India-UK DTAA as well as business connection u/s. 9(1)(i) of the Act. 18. There is no dispute that the appellant company is a tax resident of UK a…

Atomstroyexport, Russia, Mumbai vs. DCIT (It) RG 1(1)(2), Mumbai

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

ITA 6945/MUM/2017[2014-15]Status: DisposedITAT Mumbai17 Sept 2018AY 2014-15

Bench: Shri Joginder Singh & Shri Rajesh Kumarassessment Year: 2014-15 Assessment Year: 2012-13

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Samuel Darse, D.R
Section 143(3)Section 147Section 44B

…from the Offshore Supply Contracts are not taxable in India. 4. The learned DCIT/ DRP erred in merely relying on DRP's order of the earlier year in applying the ratio of the Hon'ble Madras High Court in the case of Ansaldo Energia Spa vs. Income Tax Officer (310 ITR 237) and Authority for Advance Rulings in the case of Alstom Transport SA (349 ITR 292) and ONGC (376 ITR 306) in appellant company's case without appreciating that the appellant company's case is distinguishable on facts. Relief Claimed Your appellant prays that: 1. The amount received under the offshore supply contracts is not taxable in India. T…

DCIT (It) -4(2)(1), Mumbai vs. Safegate International Ab, Mumbai

In the result, appeal is dismissed

ITA 1599/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri G. Manjunatha

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Samuel Darse

…he learned Departmental Representative relied upon 9 M/s. Safegate International A.B. OECD guidelines and comments by Klaus Vogel. In this context, he also relied upon the decision of the Hon’ble Madras High Court in Ansaldo Energia Spa v/s ITAT & Ors, [2009] 310 ITR 237 (Mad.). The learned Departmental Representative submitted, the terms of the contract would reveal that the assessee was responsible for receipt of goods in India billed on CIF basis. He submitted, the delivery of goods as per the contract was to be made at site and the contractor was responsible for deciding routes to ensure no damage to highway,…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…he P.E. is responsible for completion, quality and subsequent warranty of the project. Relying upon the decision of the Tribunal, Chennai Bench, in Ansaldo Energia Spa, 115 TTJ 942, which was upheld by Hon'ble Madras High Court in Ansaldo Energia SPA v/s ITO, 310 ITR 237 (Mad.), the DRP repelled the assessee‟s argument that income received from off–shore supply of equipments and material is not taxable in India as it is a sale on principal–to– principal basis. The DRP observed, the passing of property outside India is only indicative and the responsibility of the assessee continues till the equipment is installed…

Orpak Systems Ltd., Pune vs. Dy.D.I.T. (I.T.)-4(2), Mumbai

In the result, the appeal filed by the assessee is treated as partly allowed for statistical purposes

ITA 8863/MUM/2011[2008-09]Status: DisposedITAT Mumbai06 Jan 2016AY 2008-09

Bench: S/Shri B.R.Baskaran, Am & Pawan Singh, Jm आमकय अऩीर सं./I.T.A. No.8863/Mum/2011 (ननधधायण वषा / Assessment Year:2008-09) बनाम/ M/S Orpak Systems Ltd., Asstt. Director Of Income Tax (It) 615, South Tower, 4(2), Vs. Sacred World, Mumbai. Wanaworie, Pune-411040 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

Section 143(3)

…13,09,647 The assessee is aggrieved by the decision taken by the AO/DRP in respect of all the issues. 6. The Assessing officer had placed reliance on the decision rendered by the Hon’ble High Court of Madras in the case of Ansaldo Energia SPA Vs. ITO (2009)(310 ITR 237), wherein the High Court held that the sub division of a composite contract according to the convenience of contractor had to be ignored when the contractor has taken up entire responsibility for executing the project. The Ld A.R, on the contrary, placed reliance on the decision rendered by Hon’ble Supreme Court in the case of Ishikawajima Harima…

Director of Income Tax, New Delhi vs. Lg Cable Ltd

The appeal stands disposed of

ITA-703/2009HC Delhi24 Dec 2010
Section 143(1)Section 143(3)Section 234BSection 244ASection 260Section 44B

…” 34. Heavy reliance was placed by the learned counsel for the Revenue on the decision of the Madras High Court in Ansaldo Energia SPA represented by its Authorised Signatory Mr. Lorenzo Pesenti v. The Income Tax Appellate Tribunal Chennai Bench (2009) 310 ITR 237 (Mad.). But in our view the said case is clearly distinguishable on facts. In the case of Ansaldo Energia SPA (supra) it was held by the Madras High Court that the Indian subsidiary of Ansaldo, i.e. ASPL, was a legal facade which was created for taxation purposes and was not actually engaged in executing onshore contracts. It is for this…

Director of Income Tax Delhi vs. Lg.Cable Ltd

The appeal stands disposed of

ITA - 703 / 2009HC Delhi24 Dec 2010
Section 143(1)Section 143(3)Section 234BSection 244ASection 260Section 44B

…” 34. Heavy reliance was placed by the learned counsel for the Revenue on the decision of the Madras High Court in Ansaldo Energia SPA represented by its Authorised Signatory Mr. Lorenzo Pesenti v. The Income Tax Appellate Tribunal Chennai Bench (2009) 310 ITR 237 (Mad.). But in our view the said case is clearly distinguishable on facts. In the case of Ansaldo Energia SPA (supra) it was held by the Madras High Court that the Indian subsidiary of Ansaldo, i.e. ASPL, was a legal facade which was created for taxation purposes and was not actually engaged in executing onshore contracts. It is for this…

Ansaldo Energia SPA v. ITAT (310 ITR 237) — Cited in 15 Judgments | BharatTax