CIT v. Industrial Engineering Projects (P) Ltd.

202 ITR 1014High Court1993#1199 most cited

What is CIT v. Industrial Engineering Projects (P) Ltd. authority for?

Reimbursement of expenses, where there is no profit element included, does not constitute taxable income. Recoveries made by an assessee that merely reduce its cost, without netting off any income from expenses, are not income.

94

judgments rely on this decision, according to BharatTax’s citation analysis of 366,418 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Industrial Engineering Projects (P) Ltd. · 202 ITR 1014 · reimbursement of expenses · not taxable income · no profit element · cost recovery · taxability of reimbursements · Section 194R · Section 57(1) · Delhi High Court · gross receipts

Sections most often in play

Section 10ASection 10AASection 10BSection 115-OSection 143(3)Section 194RSection 234BSection 234C

Issues it is cited on

section 115wasection 10(4)section 2(43)section 115wsection 194a(1)section 2(28a)section 194a(3)section 40(a)(ii)far analysissection 135withholding taxprohibited by law

Judgments citing CIT v. Industrial Engineering Projects (P) Ltd.

ACIT, New Delhi vs. M/S. Expenditors International (India) Pvt. Ltd., New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2260/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

M/S Expeditors International (India) Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

In the result, all the appeals of the assessee are allowed and all the appeals of the revenue are dismissed

ITA 2242/DEL/2015[2009-10]Status: DisposedITAT Delhi30 Jul 2021AY 2009-10

Bench: Sh. Amit Shukladr. B. R. R. Kumar

Section 40Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-2’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2242/Del/2015 : Asstt. Year: 2009-10 M/s Expeditors International (India) Vs DCIT, Pvt. Ltd., No. 6, Ground Floor, Circle-11(1), Sector-C, Pocket-8, Vasant Kunj, New Delhi New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No. AAACE1795K ITA No. 2260/Del/2015 : Asstt. Year: 2009-10 ACIT, Vs M/s Expeditors International Circle-8(2), (India) Pvt. Ltd., No. 6, Ground New Delhi-110002 Floor, Sector-C, Pocket-8, Vasant Kunj, New Delhi-110070 (APPELLANTT (RESPONDENT) PAN No…

ACIT, New Delhi vs. M/S. Countrywide Promoters Pvt. Ltd., New Delhi

In the result, appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 6343/DEL/2013[2007-08]Status: DisposedITAT Delhi04 May 2021AY 2007-08

Bench: Sh. K. N. Charydr. B. R. R. Kumar

For Appellant: Sh. Ajay Bhagwani, CAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 132Section 153ASection 37(1)Section 40A(3)

…der no circumstances can be regarded as revenue receipt. Case relied upon is cited as CIT Vs Tejaji Farasram Kharawalla Ltd. (1968) 67 ITR 95 (SC). This judgment has been followed by jurisdictional High Court in CIT Vs Industrial Engineering Projects (P) Ltd. 202 ITR 1014 (Del). 17. Heard the arguments of both the parties and perused the material available on record. 18. We have gone through the agreement between the assessee and the BPTP and find that the payments have been duly recorded and the amounts have been reimbursed by the BPTP and also the fact that these payments have not been debited to P&L account.…

Countrywide Promoters Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the revenue is dismissed and the appeal of the assessee is allowed

ITA 6304/DEL/2013[2007-08]Status: DisposedITAT Delhi04 May 2021AY 2007-08

Bench: Sh. K. N. Charydr. B. R. R. Kumar

For Appellant: Sh. Ajay Bhagwani, CAFor Respondent: Ms. Nidhi Srivastava, CIT DR
Section 132Section 153ASection 37(1)Section 40A(3)

…der no circumstances can be regarded as revenue receipt. Case relied upon is cited as CIT Vs Tejaji Farasram Kharawalla Ltd. (1968) 67 ITR 95 (SC). This judgment has been followed by jurisdictional High Court in CIT Vs Industrial Engineering Projects (P) Ltd. 202 ITR 1014 (Del). 17. Heard the arguments of both the parties and perused the material available on record. 18. We have gone through the agreement between the assessee and the BPTP and find that the payments have been duly recorded and the amounts have been reimbursed by the BPTP and also the fact that these payments have not been debited to P&L account.…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…as taxable. Reimbursement by the vary definition doesn’t include income element and hence provisions of TDS are not attracted. Reliance is being placed on the judgment of Hon’ble Jurisdictional High Court in the case of CIT Vs Industrial Engineering Projects 202 ITR 1014 (Del.) wherein it was held ITA No. 5162 & 5163/Del/2012 45 Airport Authority of India that reimbursement expenses cannot be regarded as revenue receipt, hence, no TDS is deductible. Whether the services rendered are in the nature of FIS chargeable to tax under DTAA or not ? 31. This requires examination of, a. Services rendered by FAA and b…

Airport Authority of India, New Delhi vs. ITO, New Delhi

The appeals of the assessee are allowed

ITA 5162/DEL/2012[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 May 2021

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A

…as taxable. Reimbursement by the vary definition doesn’t include income element and hence provisions of TDS are not attracted. Reliance is being placed on the judgment of Hon’ble Jurisdictional High Court in the case of CIT Vs Industrial Engineering Projects 202 ITR 1014 (Del.) wherein it was held ITA No. 5162 & 5163/Del/2012 45 Airport Authority of India that reimbursement expenses cannot be regarded as revenue receipt, hence, no TDS is deductible. Whether the services rendered are in the nature of FIS chargeable to tax under DTAA or not ? 31. This requires examination of, a. Services rendered by FAA and b…

Ugc Buildwell Pvt. Ltd., New Delhi vs. ACIT, New Delhi

The appeals of the assessee are allowed

ITA 2155/DEL/2015[2005-06]Status: DisposedITAT Delhi12 Mar 2021AY 2005-06

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…settled legal position that a reimbursement under no circumstances can be regarded as revenue receipt as held in- (I) CIT vs. Tejaji Farasram Kharawala 67 1TR 95 (SC) and (ii) The jurisdictional High Court in CIT vs. Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 (Delhi). These judgments were referred to, but the CIT(A) skirted to deal with them. More recently Hon'ble Bombay High Court in DI(international Taxation) i/s. Krupp Udhe GMBH 354 ITR 173 (Bombay) following Delhi High Court judgment in Industrial Engineering projects (P) Ltd (supra), have held that reimbursement of expenses would not be liable…

Usg Buildwell Pvt Ltd, New Delhi vs. Deputy Commissioner of Income-Tax, New Delhi

The appeals of the assessee are allowed

ITA 1351/DEL/2015[2006-07]Status: DisposedITAT Delhi12 Mar 2021AY 2006-07

Bench: Shri N. K. Billaiya & Ms Suchitra Kamble(Through Video Conferencing)

Section 132Section 143(1)Section 153ASection 40A(3)

…settled legal position that a reimbursement under no circumstances can be regarded as revenue receipt as held in- (I) CIT vs. Tejaji Farasram Kharawala 67 1TR 95 (SC) and (ii) The jurisdictional High Court in CIT vs. Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 (Delhi). These judgments were referred to, but the CIT(A) skirted to deal with them. More recently Hon'ble Bombay High Court in DI(international Taxation) i/s. Krupp Udhe GMBH 354 ITR 173 (Bombay) following Delhi High Court judgment in Industrial Engineering projects (P) Ltd (supra), have held that reimbursement of expenses would not be liable…

Kimberly Clark Lever P.Ltd., Pune vs. ACIT, Pune

In the result, the appeal of the assessee stands allowed

ITA 2481/PUN/2012[2008-09]Status: DisposedITAT Pune22 Feb 2021AY 2008-09

Bench: Shri Inturi Rama Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No.2481/Pun/2012 िनधा"रण वष" / Assessment Year : 2008-09 Kimberly Clark Lever P. Ltd., Gat No.934 To 937, Village Sanaswadi Off Nagar Road, Ta- Shirur, Pune-412208. .......अपीलाथ" / Appellant Pan : Aaack4647E बनाम / V/S. Acit, Circle-Xi(I), ……""यथ" / Respondent Pune. Assessee By : Shri Percy Pardiwalla Revenue By : Shri Sandeep Garg सुनवाई क" तारीख / Date Of Hearing : 08.02.2021 घोषणा क" तारीख / Date Of Pronouncement : 22.02.2021 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Final Assessment Order U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961 (‘The Act’ For Short) Of The Asstt. Commissioner Of Income Tax, Circle-11(1), Pune (‘The Assessing Officer’ For Short) Dated 29.10.2012 For The Assessment Year 2008-09. 2. The Appellant Raised The Following Grounds Of Appeal :- “The Appellant Objects To The Order Dated 29 October 2012 Passed Under Section 143(3) R.W.S. 144(C) Of The Income-Tax Act, 1961 (‘The Act’) By The Assistant Commissioner Of Income Tax, Circle 11(1), Pune [‘Acit’ Or ‘Ao’] Following The Directions Issued By The Dispute Resolution Panel (‘Drp’) In Respect Of The Aforesaid Assessment Year On The Following Among Other Grounds:

For Appellant: Shri Percy PardiwallaFor Respondent: Shri Sandeep Garg
Section 143(3)Section 194HSection 194JSection 40Section 9(1)(vii)

…of the Hon’ble Jurisdictional High Court in the case of CIT vs. Siemens Aktiongesellschaft, 310 ITR 320 wherein the Hon’ble High Court referring to the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Industrial Engineering Projects (P.) Ltd., 202 ITR 1014 and the judgement of the Hon’ble Calcutta High Court in the case of CIT vs. Dunlop Rubber Co. Ltd., 142 ITR 493 had affirmed the view of the Hon’ble Delhi High Court in the case of Industrial Engineering Projects (P.) Ltd. (supra). In the said judgement of the Hon’ble Jurisdictional High Court (supra), the reimbursement of expenses cannot be reg…

Duncans Tea Ltd, Kolkata vs. A.C.I.T., Circle - 4(1), Kolkata

Appeal is dismissed

ITA 803/KOL/2018[2011-12]Status: DisposedITAT Kolkata10 Jan 2020AY 2011-12

Bench: Shri J.Sudhakar Reddy & Shri S.S.Godaraassessment Year: 2011-12

Section 143(3)Section 194C

…of before us, we observe that the assessee has reimbursed the expenses to its agent and it was not a direct payment for freight by the assessee to the transporter. Besides, the Hon'ble Delhi High Court in the case of CIT Vs. Industrial Engg. Projects P. Ltd. (202 ITR 1014), held that it is a settled proposition of law that when there is no element of income and the payment is only as a reimbursement of expenses incurred by the payee, then no disallowance can be made u/s. 40(a)(ia) of the Act. We find that the issue of reimbursement of charges which are incurred by agents on behalf of assessee cannot be subject ma…

ITO (TDS), New Delhi vs. M/S. Dlf Ltd., New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3488/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…he decision of the Tribunal in case of Pernod Ricard India Pvt. Ltd. vs. ITO (TDS) ITA No. 6640/DEL/2013 order dated 08.01.2019 wherein the reliance was made on the decisions of the Hon’ble Delhi High Court in case of Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 and the Hon’ble Bombay High Court in case of Krupp Udhe GmbH 354 ITR 173. 6. The Ld. DR relied upon the order under Section 271 of the Act as well as the order of the CIT(A) on this issue. 7. We have heard both the parties and perused all the relevant records. It is pertinent to note that payments made to non residents in the present case the p…

ITO (TDS), New Delhi vs. M/S. Dlf Ltd., New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3487/DEL/2012[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…he decision of the Tribunal in case of Pernod Ricard India Pvt. Ltd. vs. ITO (TDS) ITA No. 6640/DEL/2013 order dated 08.01.2019 wherein the reliance was made on the decisions of the Hon’ble Delhi High Court in case of Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 and the Hon’ble Bombay High Court in case of Krupp Udhe GmbH 354 ITR 173. 6. The Ld. DR relied upon the order under Section 271 of the Act as well as the order of the CIT(A) on this issue. 7. We have heard both the parties and perused all the relevant records. It is pertinent to note that payments made to non residents in the present case the p…

Dlf Limited, New Delhi vs. ITO (TDS), New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3254/DEL/2012[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…he decision of the Tribunal in case of Pernod Ricard India Pvt. Ltd. vs. ITO (TDS) ITA No. 6640/DEL/2013 order dated 08.01.2019 wherein the reliance was made on the decisions of the Hon’ble Delhi High Court in case of Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 and the Hon’ble Bombay High Court in case of Krupp Udhe GmbH 354 ITR 173. 6. The Ld. DR relied upon the order under Section 271 of the Act as well as the order of the CIT(A) on this issue. 7. We have heard both the parties and perused all the relevant records. It is pertinent to note that payments made to non residents in the present case the p…

Dlf Limited, New Delhi vs. ITO (TDS), New Delhi

The appeals of the assessee are allowed and both the appeals of the Revenue are dismissed

ITA 3253/DEL/2012[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi10 Oct 2019

Bench: Ms Suchitra Kamble & Shri Prashant Maharishii.T.A. No. 3253/Del/2012 (A.Y. 2007-08) I.T.A. No. 3254/Del/2012 (A.Y. 2008-09)

Section 195Section 4Section 5(2)Section 9Section 9(1)

…he decision of the Tribunal in case of Pernod Ricard India Pvt. Ltd. vs. ITO (TDS) ITA No. 6640/DEL/2013 order dated 08.01.2019 wherein the reliance was made on the decisions of the Hon’ble Delhi High Court in case of Industrial Engineering Projects Pvt. Ltd. 202 ITR 1014 and the Hon’ble Bombay High Court in case of Krupp Udhe GmbH 354 ITR 173. 6. The Ld. DR relied upon the order under Section 271 of the Act as well as the order of the CIT(A) on this issue. 7. We have heard both the parties and perused all the relevant records. It is pertinent to note that payments made to non residents in the present case the p…

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

…ept for Baglihar there are not any other PEs in respect of any other contracts. Thus, the Ld. AR submitted that reimbursements are on cost-to cost basis and there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),N…

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

…ept for Baglihar there are not any other PEs in respect of any other contracts. Thus, the Ld. AR submitted that reimbursements are on cost-to cost basis and there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),N…

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

…ept for Baglihar there are not any other PEs in respect of any other contracts. Thus, the Ld. AR submitted that reimbursements are on cost-to cost basis and there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),N…

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

…ept for Baglihar there are not any other PEs in respect of any other contracts. Thus, the Ld. AR submitted that reimbursements are on cost-to cost basis and there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),N…

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

…ept for Baglihar there are not any other PEs in respect of any other contracts. Thus, the Ld. AR submitted that reimbursements are on cost-to cost basis and there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),N…

Sodexo Svc India Private Limited, Mumbai vs. Deputy Commissioner of Income Tax (TDS)-2(2), Mumbai

In the result, the appeals are allowed for statistical purposes

ITA 933/MUM/2019[2014-15]Status: DisposedITAT Mumbai07 Oct 2019AY 2014-15

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2013-14 & Assessment Year: 2014-15 & Assessment Year: 2015-16 & Assessment Year: 2016-17 Sodexo Svc India Pvt. Ltd., Assistant/Deputy 503 & 504, 5Th Floor, B Wing, Vs. Commissioner Of Income Hiranandani Fulcrum, Sahar Tax (Tds)-2(2), 717, Smt. Road, Andheri East, Mumbai. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road (W), Mumbai. Pan No. Aalcs9822Q Appellant Respondent Assessee By : Mr. F.B. Andhyarujina, Mr. Gautam Thacker, Mr. Yazdi P. Jijina & Ms. K.R. Daviervala, Ars Revenue By : Mr. B.B. Rajendra Prasad, Cit-Dr Last Date Of Hearing : 12/07/2019 Date Of Pronouncement: 07/10/2019

For Appellant: Mr. F.B. AndhyarujinaFor Respondent: Mr. B.B. Rajendra Prasad, CIT-DR
Section 133ASection 194CSection 201Section 201(1)Section 7

…sion in Vijay Ship Breaking Corporation v. CIT [2009] 314 ITR 309 (SC), GE India Technology Centre P. Ltd. v. CIT [2010] 327 ITR 456 (SC), DIT (Int. Tax.) v. A.P. Moller Maersk A/S [2017] 392 ITR 186 (SC), CIT v. Industrial Engineering Projects P. Ltd. [1993] 202 ITR 1014 (Del), CIT v. DLF Commercial Projects Corporation [2015] 379 ITR 538 (Del), ADIT (IT) v. Wizcraft International Entertainment P. Ltd. [2011] 8 ITR (Trib) 334 (Mum) . Further reliance is placed by the Ld. counsels on the decision in East India Hotels Ltd. v. CBDT (2010) 320 ITR 526 (Bom), All Gujarat Federation of Tax Consultants v. CBDT (1995) 2…