Assam Co. (India) Ltd. v. Commissioner of Income-tax

133 Taxmann 159High Court2003#6924 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also reported as

259 ITR 318

Sections most often in play

Section 143(3)Section 144Section 153DSection 271(1)(c)Section 153ASection 50CSection 114(e)Section 143(2)

Issues it is cited on

section 114(e)section 254(1)principal commissioner of income-taxsection 50csection 253section 153a(1)section 153dsection 201section 254cross objectiondraft assessment orderincome-tax officer

Judgments citing Assam Co. (India) Ltd. v. Commissioner of Income-tax

RAMJIDAS BUDHRAJA CHARITABLE TRUST (SGM),CHHINDWARA vs. INCOME TAX OFFICER EXEMPTION, JABALPUR

In the result, the appeal of the assessee is dismissed

ITA 235/JAB/2025[2015-16]Status: DisposedITAT Jabalpur19 Feb 2026AY 2015-16

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 10Section 11Section 11(2)Section 143(1)Section 143(3)Section 147Section 148

…I.T.A. No.235/JAB/2025 Assessment Year: 2015-16 1 IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH “DB”, JABALPUR BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. No.235/JAB/2025 Assessment year: 2015-16 Ramjidas Budhraja Charitable Vs. The Income Tax Officer, Trust Exemption Pandurna, Chhindwara (MP)- Jabalpur (MP)-482001. 480334. PAN:AAATR8939D (Appellant) (Respondent) Appellant by Shri G. N. Purohit, Advocate Respondent by Shri Rahul Padha, JC-2 O R D E R PER ANADEE NATH MISSHRA: A.M. (A) This appeal vide I.T.A. No.235/JBP/2025 has been filed by the assessee fo…

BADRI PRASAD VISHWA NATH JEWELS,LUCKNOW vs. ACIT-2, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

ITA 382/LKW/2023[2017-18]Status: DisposedITAT Lucknow04 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 115BSection 120Section 143(2)Section 143(3)Section 2Section 40A(3)Section 68

…port of admissibility of additional grounds, the assessee placed reliance on the following precedents: 1. National Thermal Power Co. Limited vs. CIT 229 ITR 383 (SC) 2. Orissa Cement Limited vs. CIT 250 ITR 856 (Delhi High Court) 3. Wilson Industries vs. CIT 259 ITR 318 (Madras High Court) 4. Order of Allahabad Bench of ITAT in the case of Shri Vimal Kishore Kapoor vs Income Tax Officer, I.T.A. No.658/All/96 and I.T.A. No.730/All/96 5. Order of Indore Bench of the ITAT in the case of V. K. Brahmankar vs. JCIT 90 TTJ 821 (C) Learned Departmental Representative has filed written submissions regarding the addition…

ITO, WARD 28(1), NEW DELHI vs. SUDHA PAWA LH LATE SWATI PAWA, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2023[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

SATISH KUMAR PAWA,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2075/DEL/2023[2016-17]Status: DisposedITAT Delhi29 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

SATISH KUMAR PAWA,NEW DELHI vs. ACIT CENTRAL CIRCLE-18, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 2074/DEL/2023[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO,WARD-28(1), NEW DELHI vs. SATISH KUMAR PAWA, NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3060/DEL/2022[2010-11]Status: DisposedITAT Delhi29 Sept 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO,WARD-28(1), NEW DELHI vs. SUDHA PAWA (L/H OF LATE SWATI PAWA), NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3059/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ITO,WARD-28(1), NEW DELHI vs. SUDHA PAWA (L/H OF LATE MS SWATI PAWA), NEW DELHI

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 3058/DEL/2022[2011-12]Status: DisposedITAT Delhi29 Sept 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

ACIT, NEW DELHI vs. SH. VIPIN KAPUR, NEW DELHI

ITA 3788/DEL/2014[2010-11]Status: DisposedITAT Delhi28 Aug 2025AY 2010-11

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Ved Jain, Advocate &For Respondent: Ms Monika Singh, CIT-DR
Section 144Section 153DSection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: F : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No.3788/Del/2014 Assessment Year: 2010-11 ACIT, Vs Shri Vipin Kapur, Central Circle-8, 237/1, 1st Floor, New Delhi. Derawal Nagar, (Appellant) New Delhi. PAN: AHJPK1551C (Respondent) Assessee by : Shri Ved Jain, Advocate & Shri Aayush Garg, CA Revenue by : Ms Monika Singh, CIT-DR Date of Hearing : 25.08.2025 Date of Pronouncement : 28.08.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the assessee against the order dated 14.03.2014 of the C…

HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY PRIVATE LIMITED,GURGAON vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL -TDS, GHAZIABAD

The appeals of the Revenue are dismissed and the appeal of the assessee in ITA No

ITA 35/DEL/2024[2022-23 (Q3)]Status: DisposedITAT Delhi13 Feb 2025

Bench: Shri Anubhav Sharma & Shri Krinwant Sahay

For Appellant: Shri Salil Aggarwal, Sr. AdvocateFor Respondent: Shri Mahesh Kumar, CIT-DR
Section 153D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : G : NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER ITA No. & Assessment Appellant Respondent Year 2074/Del/2023 Satish Kumar Pawa, ACIT, D-842, 2nd Floor, 2011-12; & Cent Circle-18, New Friends Colony, New Delhi 2075/Del/2023 New Delhi. 2016-17 PAN: AAJPP2997A 3060/Del/2022, ITO, Satish Kumar Pawa, D-842, 2nd Floor, 2010-11 Ward 28(1), New Delhi. New Friends Colony, New Delhi. PAN: AAJPP2997A 35/Del/2023, ITO, Sudha Pawa, 2010-11; & Ward 28(1), L/H of Late Swati Pawa, D-842, 2nd Floor, New Delhi. 3057 to 3059/De…

MAKASHOOD ASHARAF,LAKHIMPUR KHERI vs. THE INCOME TAX OFFICER, LAKHIMPUR KHERI

In the result, the appeal of the assessee is allowed

ITA 200/LKW/2022[2016-17]Status: DisposedITAT Lucknow25 Oct 2024AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

For Appellant: Sh. Shubham Rastogi, C.AFor Respondent: Sh. Sunil Kumar Rajwanshi, Addl. CIT DR
Section 143(3)Section 250Section 271BSection 44A

…llowing cases for proposition that he was entitled to raise the fresh legal ground at any stage of the proceedings. i. National Thermal Power Co. Ltd. vs. CIT 229 ITR 383 SC. ii. Orissa Cement Limited vs. CIT 250 ITR 856 (Delhi) iii. Wilson Industries vs. CIT 259 ITR 318 (Madras) iv. Vimal Kishore Kapoor, Kanpur vs. ITO, Salary Ward-3(1), Kanpur ITA No. 658/Alld/1996 & ITA No. 730/Alld/1996 v. V.K. Brahmankar vs. Joint Commissioner of Income Tax, ITAT, Indore Bench reported in 90 TTJ 821. 3. We have duly considered this additional ground raised by the assessee and since the ground involved is a purely legal groun…

LAHMEYER HOLDING GMBH,GERMANY vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…vs. DCIT 106 ITD 1 (Del) • Escorts ltd vs. ACIT 104 ITD 427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE an…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. ADIT, NEW DELHI

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…vs. DCIT 106 ITD 1 (Del) • Escorts ltd vs. ACIT 104 ITD 427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE an…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…vs. DCIT 106 ITD 1 (Del) • Escorts ltd vs. ACIT 104 ITD 427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE an…

LEHMEYER INTERNATIONAL GMBH vs. DCIT CIRCLE 1 (2),

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…vs. DCIT 106 ITD 1 (Del) • Escorts ltd vs. ACIT 104 ITD 427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE an…

LAHMEYER INTERNATIONAL GMBH vs. ADIT, CIRCLE-2(!),,

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…vs. DCIT 106 ITD 1 (Del) • Escorts ltd vs. ACIT 104 ITD 427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE an…

VISUAL GRAPHICS COMPUTING SERVICES (INDIA) PRIVATE LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal is treated as allowed for statistical

ITA 971/CHNY/2015[2010-11]Status: DisposedITAT Chennai28 Dec 2017AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Appellant: Shri. G.M. Doss, CIT
Section 143(3)Section 144C(5)

…efore this Hon’ble Tribunal, resulting in the adjustment impugned in Ground No. 2. In this connection, in accordance with the decisions of the Supreme Court in the case of Jute Corporation of India Ltd v CIT [187 ITR 688] and National Thermal Power Co. Ltd., [259 ITR 318], in the aforementioned circumstances, we humbly beg your Honours, to admit the enclosed additional grounds of appeal. :-4-: Based on the facts and circumstances of the case, Visual Graphics Computing Services (India) Private Limited (hereinafter referred to as the 'Appellant') craves leave to prefer an appeal against the order passed by the Dep…