CIT v. Mitsui Engineering and Ship Building

174 CTR 66High Court#3697 most cited

What is CIT v. Mitsui Engineering and Ship Building authority for?

A High Court decision is binding on lower authorities. The issue of whether supply of drawings and designs, linked to plant and equipment sales, constitutes 'Business Profits' rather than 'Fees for Technical Services' under Section 9(1)(vii) and DTAA provisions should be considered in light of such precedent.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v. Mitsui Engineering and Ship Building · 174 CTR 66 · Section 9(1)(vii) · Fees for Technical Services · Business Profits · DTAA · Drawings and Designs · Plant and Equipment Sale

Sections most often in play

Section 9(1)(vii)Section 234BSection 143(3)Section 144CSection 271(1)(C)Section 148Section 234DSection 244A

Issues it is cited on

section 209(1)section 9(l)(vii)section 44bbbsection 9(2)commercial substancesection 9(l)section 9(1)(vii)section 59section 44bbsection 44bfees for technical servicesfixed place pe

Judgments citing CIT v. Mitsui Engineering and Ship Building

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)

…sion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…sion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…sion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…sion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…sion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…ion that the amounts received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Inсоmе Тах, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 6161/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Apr 2025AY 2011-12

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 6359/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Apr 2025AY 2010-11

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. AACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 1074/DEL/2014[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL TAXATION, NEW DELHI

ITA 6106/DEL/2012[2009-10]Status: DisposedITAT Delhi09 Apr 2025AY 2009-10

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ACIT, CIRCLE- 3(1)(2), INTL. TAXATION, NEW DELHI

ITA 2144/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Apr 2025AY 2007-08

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS GROUP GMBH (FORMERLY SMS SIEMAG AG),NEW DELHI vs. ADDL. DIT, NEW DELHI

ITA 5580/DEL/2011[2008-09]Status: DisposedITAT Delhi09 Apr 2025AY 2008-09

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)

…amounts 9 | P a g e received by the assessee were taxable as 'Fees for Technical Services' (c) That the learned Assessing Officer has erred in not following the decision of the Hon'ble High Court of Delhi, in the case of Mitsui Engineering and Shipbuilding [174 CTR 66 (Delhi)] and erroneously observing that the same did not deal with the issue of 'Fees for Technical Services' covered by provisions of section 9(1)(vii) of the Income Tax, Act. (d) That the learned Assessing Officer has erred in rejecting the contention of the assessee that supply of drawings and designs, linked/incidental sale of plant and equipm…

SMS CONCAST AG,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

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

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR
Section 143(3)Section 234B

…Business Profits' not liable and Germany read with Indian Income-tax A( L. (d) That the learned CIT (A) have grossly erred in law in ignoring and not following the ratio of jurisdictional High Court of Delhi in the case of Mitsui Engineering and Shipbuilding [174 CTR 66(Delhi)]. 3. That the learned CIT (A) has erred in not granting the benefit of Most Favored Nation clause as provided in the protocol to Indo-Switzerland treaty. 3. In ground no. 2, the assessee has raised the issue of taxability of an amount of Rs.2,84,92,345/- received from supply of drawings and designs as Fee for Technical Services (FTS). 4. Br…

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

In the result, all the three appeals of AYs 2015-16, 2016-17 & 2017-18

ITA 2695/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Shri S.Rifaur Rahmanddit, Circle 2 (2), Vs. Sms Siemag Ag, New Delhi. C/O Mohinder Puri & Co., 1A-1D, Vandhna, 11, Tolstoy Marg, New Delhi – 110 01. (Aadcs1173J) Sms Siemag Ag, Vs. Ddit, Circle 2 (2), C/O Mohinder Puri & Co., New Delhi. 1A-1D, Vandhna, 11, Tolstoy Marg, New Delhi – 110 01. (Aadcs1173J)

For Appellant: Shri Percy Pardiwalla, Sr. AdvocateFor Respondent: Shri Vijay B Vasanta, CIT DR
Section 142(1)Section 143(1)Section 148

…rovisions of DTA between India and Germany read with Indian Income-tax Act. (d) That the learned CIT (A) has grossly erred in law in ignoring and not following the ratio of jurisdictional High Court of Delhi in the case of Mitsui Engineering and Shipbuilding [174 CTR 66(Delhi)] and other decisions as relied upon by the assessee. 4. That the learned CIT(A) has erred in ignoring the decision of Hon'ble High Court of Delhi in the case of DIT Vs ITA No.3071/DEL/2019 ITA No.1443 & 1444/DEL/2022 Jacabs Civil Inc and other High Courts and upholding the chargeability of interest under section 234B, not attracted on facts…

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