CIT v. BKI/HAM

HYUNDAI HEAVY INDUSTRIES CO. LTD.,DEHRADUN vs. JCIT, DEHRADUN

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

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2010-11 Hyundai Heavy Industries Co. Vs. Jcit, International Tax Taxation, Ltd., C/O- M/S. Hemant Arora & Dehradun. Co. 1, Tyagi Road, Dehradun (Pan: Aaach5727Q) (Appellant) (Respondent)

…stand consistently that the Article 5(3) to be a more specific provisions overrides Article 5(1) read with Article 5(2) of the Treaty. Further, the ld. AR also relied on the judgment of the Hon’ble Jurisdictional Uttaranchal High Court in the case of BKI HAM 347 ITR 570 wherein the Hon’ble court held that Article 5(3) being a special provision prevails over Article 5(1) of the Treaty. Further, the ld. AR submitted that in respect of installation project for Tata Motors, Nissan Motors and Hyundai Motors, the assessee’s liaison office at Mumbai did not have any role to play. He further submitted that the Mumbai of…

DIRECTOR OF INCOME TAX -II vs. M/S NATIONAL PETROLEUM CONSTRUCTION CO.

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

…ITA 143/2013 & Other Connected Matters Page 1 of 54 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.01.2016 + ITA 143/2013 NATIONAL PETROLEUM CONSTRUCTION COMPANY ..... Appellant Through Mr C.S. Aggarwal, Senior Advocate with Mr Prakash Kumar and Mr Pawan Kumar, Advocate. versus DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) ..... Respondent Through Mr N.P. Sahni, Senior Standing Counsel with Mr Nitin Gulati, Advocate. WITH + ITA 533/2013 DIRECTOR OF INCOME TAX - II (IN…