CIT v. Hyundai Heavy Industries Co. Ltd.

291 ITR 482Supreme Court of India2007#599 most cited

What is CIT v. Hyundai Heavy Industries Co. Ltd. authority for?

Consideration for the offshore supply of plant and equipment is not taxable in India if it is not attributable to a permanent establishment (PE) in India. The mere existence of a PE does not automatically make offshore supply income taxable in India without proper attribution.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also referred to as

CIT v. Hyundai Heavy Industries Co. Ltd. · 291 ITR 482 · 161 Taxmann 191 · section 9(1)(vii) · section 44C · DTAA · offshore supply · supply of plant and equipment · permanent establishment · PE attribution · fixed place PE · non-resident taxation

Also reported as

161 Taxmann 191

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 234BSection 37Section 40(a)(i)Section 115JBSection 44CSection 195

Issues it is cited on

section 44bbbsection 209(1)section 44bbsection 44csection 44bsection 145(1)fixed place pedependent agent pesection 9(1)(i)construction pesection 9(1)(vii)project completion method

Judgments citing CIT v. Hyundai Heavy Industries Co. Ltd.

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)

…consideration for supply of plant and equipment, from outside India, was not liable to tax in India. ITA No. 1591-1592/Del/2022 ITA No. 993 & 3297/Del/2023 MS Group Gmbh (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…consideration for supply of plant and equipment, from outside India, was not liable to tax in India. ITA No. 1591-1592/Del/2022 ITA No. 993 & 3297/Del/2023 MS Group Gmbh (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…consideration for supply of plant and equipment, from outside India, was not liable to tax in India. ITA No. 1591-1592/Del/2022 ITA No. 993 & 3297/Del/2023 MS Group Gmbh (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…consideration for supply of plant and equipment, from outside India, was not liable to tax in India. ITA No. 1591-1592/Del/2022 ITA No. 993 & 3297/Del/2023 MS Group Gmbh (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…consideration for supply of plant and equipment, from outside India, was not liable to tax in India. ITA No. 1591-1592/Del/2022 ITA No. 993 & 3297/Del/2023 MS Group Gmbh (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

DEPUTY COMMISSIONER OF INCOME TAX INTERTNATIONAL TAXATION CIRCLE-1, DEHRADUN, DEHRADUN vs. HUYNDAI HEAVY INDUSTRIES CO LTD, TYAGI ROAD DEHRADUN

In the result, appeals of the Revenue in ITA Nos

ITA 91/DDN/2024[2010-11]Status: DisposedITAT Dehradun15 Oct 2025AY 2010-11

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 254

…are divisible in nature, and revenues pertaining to operations conducted outside India cannot be charged to tax in India. The Ld. Counsel relying on the Judgment of Hon'ble Supreme Court in the case of Hyundai Heavy Industries Company Limited’s case [2007] 291 ITR 482 (S.C) sought for dismissal of Ground No. 3 & 4 of the Revenue. 18. We have heard both the parties and perused the material available on record. During the year under consideration, the Assessee has received a total amount of Rs. 14,04,72,459/- on account of supply of material from the contracts of following parties:- Sl No. Name of the Party A…

ADDL. COMMISSIONER OF INCOME TAX, AAYAKAR BHAWAN vs. HYUNDAI HEAVY INDUSTRIES CO. LIMITED, DEHRADUN

In the result, appeals of the Revenue in ITA Nos

ITA 54/DDN/2024[2011-12]Status: DisposedITAT Dehradun15 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 254

…are divisible in nature, and revenues pertaining to operations conducted outside India cannot be charged to tax in India. The Ld. Counsel relying on the Judgment of Hon'ble Supreme Court in the case of Hyundai Heavy Industries Company Limited’s case [2007] 291 ITR 482 (S.C) sought for dismissal of Ground No. 3 & 4 of the Revenue. 18. We have heard both the parties and perused the material available on record. During the year under consideration, the Assessee has received a total amount of Rs. 14,04,72,459/- on account of supply of material from the contracts of following parties:- Sl No. Name of the Party A…

DY. COMMISSIONER OF INCOME TAX, DEHRADUN vs. HYUNDAI HEAVY INDUSTRIES LIMITED, DEHRADUN

In the result, appeals of the Revenue in ITA Nos

ITA 156/DDN/2024[2009-10]Status: DisposedITAT Dehradun15 Oct 2025AY 2009-10

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 254

…are divisible in nature, and revenues pertaining to operations conducted outside India cannot be charged to tax in India. The Ld. Counsel relying on the Judgment of Hon'ble Supreme Court in the case of Hyundai Heavy Industries Company Limited’s case [2007] 291 ITR 482 (S.C) sought for dismissal of Ground No. 3 & 4 of the Revenue. 18. We have heard both the parties and perused the material available on record. During the year under consideration, the Assessee has received a total amount of Rs. 14,04,72,459/- on account of supply of material from the contracts of following parties:- Sl No. Name of the Party A…

SHENHZHEN SDG INFORMATION CO. LTD.,DELHI vs. CIRCLE INT. TAXATION 3(1)(2), DELHI

Appeal is allowed

ITA 746/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Commissioner Of Income Tax, Shenhzhen Sdg Information Co. Ltd., International Taxation-3, C/O- Tass Advisors Llp, 62, New Delhi Lower Ground Floor, Pocket 2, Jasola, New Delhi Pan: Aavcs7426C (Appellant) (Respondent) Assessee By Sh. Divyanshu Agrawal, Adv. Sh. Anubhav Rastogi, Adv. Department By Sh. Vijay B Vasanta, Cit(Dr) Date Of Hearing 10.03.2025 Date Of Pronouncement 05.06.2025 Order

Section 263Section 44B

…ly clear that the learned CIT(IT)’s impugned revision directions firstly clubbing both the assessee’s offshore and onshore revenues and then holding the former head as taxable in India; are not sustainable in light of Hyundai Heavy Industries Co. Ltd., (2007) 291 ITR 482 (SC) and Ishikawajima Harima Heavy Industries Ltd. Vs. Director of Income-tax, (2007) 288 ITR 408 (SC) wherein their lordships have settled the issue long back that such offshore supply(ies) revenue could not be held as taxable in India. 7. We thus conclude in light of above assessee’s cogent supportive material involving all the contracts docume…

ACIT(IT)-3(2)(2),MUMBAI, MUMBAI vs. MUNCHENER RUCKVERSICHERUNGS-GESELLSCHAFT AKTIENGESELLSCHAFT IN MUNCHEN, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 5094/MUM/2024[2020-21]Status: DisposedITAT Mumbai15 Apr 2025AY 2020-21

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

…he expenses incurred by the PE for the purpose of its business irrespective of the place where they are incurred. The ld AR also submitted that the Hon’ble Supreme Court in case of Commissioner of Income-tax, Meerut v. Hyundai Heavy Industries Co. Ltd. [2007] 291 ITR 482 (SC) has held that income of a foreign enterprise can be taxed in India only qua such portion of income Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen accruing and arising to such a foreign enterprise from profits attributable in India and that a method is to be found to ascertain the profits arising in India and only way…

ACIT(IT)-3(2)(2) MUMBAI, MUMBAI vs. MUNCHENER RUCKVERSICHERUNGS-GESELLSCHAFT AKTIENGESELLSCHAFT IN MUNCHEN, MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 5093/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

…he expenses incurred by the PE for the purpose of its business irrespective of the place where they are incurred. The ld AR also submitted that the Hon’ble Supreme Court in case of Commissioner of Income-tax, Meerut v. Hyundai Heavy Industries Co. Ltd. [2007] 291 ITR 482 (SC) has held that income of a foreign enterprise can be taxed in India only qua such portion of income Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen accruing and arising to such a foreign enterprise from profits attributable in India and that a method is to be found to ascertain the profits arising in India and only way…

MUNCHENER RUCKVERSICHERUNGS-GESELLSCHAFT AKTIENGESELLSCHAFT IN MUNCHEN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (IT)-3(2)(2), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 4833/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

…he expenses incurred by the PE for the purpose of its business irrespective of the place where they are incurred. The ld AR also submitted that the Hon’ble Supreme Court in case of Commissioner of Income-tax, Meerut v. Hyundai Heavy Industries Co. Ltd. [2007] 291 ITR 482 (SC) has held that income of a foreign enterprise can be taxed in India only qua such portion of income Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen accruing and arising to such a foreign enterprise from profits attributable in India and that a method is to be found to ascertain the profits arising in India and only way…

MUNCHENER RUCKVERSICHERUNGS -GESELLSCHAFT AKTIENGESELLSCHAFT IN MUNCHEN ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX (IT)-3(2)(2), MUMBAI

Accordingly, the grounds raised by the assessee are allowed

ITA 4832/MUM/2024[2021-22]Status: DisposedITAT Mumbai15 Apr 2025AY 2021-22

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

For Appellant: Shri P. J. Pardiwala / Jeet Kamdar
Section 37Section 40Section 44CSection 9(1)(vii)

…he expenses incurred by the PE for the purpose of its business irrespective of the place where they are incurred. The ld AR also submitted that the Hon’ble Supreme Court in case of Commissioner of Income-tax, Meerut v. Hyundai Heavy Industries Co. Ltd. [2007] 291 ITR 482 (SC) has held that income of a foreign enterprise can be taxed in India only qua such portion of income Munchener Ruckversicherungs-Gesellschaft Aktiengesellschaft in Munchen accruing and arising to such a foreign enterprise from profits attributable in India and that a method is to be found to ascertain the profits arising in India and only way…

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

ITA 375/DEL/2020[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

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

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

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima Harima Heavy Industries Ltd. -Vs. Director of Income Тах, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not considerin…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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)

…in the following cases where, on similar facts, it has been held that consideration for supply of plant and equipment, from outside India, was not liable to tax in India. (i) Commissioner of Income Tax and Another Vs. Hyundai Heavy Industries Company Limited (291 ITR 482 SC); (ii) Ishikawajima - Harima Heavy Industries Ltd. -Vs. Director of Income Tax, Mumbai(228 ITR 408Sc). (d) That the learned Assessing Officer has erred in holding that the assessee has 'Fixed place P.E. in India where from business of the assessee was wholly or partly carried on. (e) That the learned Assessing Officer has erred in not consider…

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