CIT v. R.D. Aggarwal and Co.

KYOCERA DOCUMENT SOLUTIONS ASIA LIMITED (FORMERLY KNOWN AS KYOCERA MITA ASIA LIMITED),HONGKONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTT TAX 2(1)(2), DELHI, DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…party agents and alleged that KDID is a dependent agent PE of the assessee. Further, the Assessing Officer has held that the assessee has a project office in India. The Assessing Officer relied on the judgment in the case of CIT Vs. R.D. Agarwal & Co. (1965) 56 ITR 20 (SC) wherein it Page 4 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT was held that a business connection involves a relation between a business carried on by a non-resident which yields profit or gain and some activity in the taxable territories. 10. Before us the ld cou…

KYOCERA DOCUMENT SOLUTIONS ASIA LIMITED,HONG KONG vs. ACIT CIRCLE INT TAX 2(1)(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…party agents and alleged that KDID is a dependent agent PE of the assessee. Further, the Assessing Officer has held that the assessee has a project office in India. The Assessing Officer relied on the judgment in the case of CIT Vs. R.D. Agarwal & Co. (1965) 56 ITR 20 (SC) wherein it Page 4 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT was held that a business connection involves a relation between a business carried on by a non-resident which yields profit or gain and some activity in the taxable territories. 10. Before us the ld cou…

KYOCERA DOCUMENT SOLUTIONS ASIA LTD.,(FORMERLY KNOWN AS KYOCERA MITA ASIA LIMITED),HONG KONG vs. ACIT, CIRCLE INTERNATIONAL TAX 2(1)(2), DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…party agents and alleged that KDID is a dependent agent PE of the assessee. Further, the Assessing Officer has held that the assessee has a project office in India. The Assessing Officer relied on the judgment in the case of CIT Vs. R.D. Agarwal & Co. (1965) 56 ITR 20 (SC) wherein it Page 4 of 27 ITA No. 380, 3546/DEL/2023 & 1664/DEL/2025 [A.Y 2020-21, 2021-22 & 2022-23] Kyocera Document Solutions Asia Vs. ACIT was held that a business connection involves a relation between a business carried on by a non-resident which yields profit or gain and some activity in the taxable territories. 10. Before us the ld cou…

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘D’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER LM Wind Power AS, vs, ACIT, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (PAN :AABCL8590Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri ArpitGoyal, CA REVENUE BY : Shri Saroj Kumar Dubey, CIT DR Date of Hearing : 27.08.2025 Date of Order : 21.11.2025 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appealpreferred by the assessee is directed against the…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…ns, on the one hand and some activity in India which contributes to earning of such profit and gains on the other. The word ‘Business Connection’ has been judiciously examined in detail by various Courts in the following cases:  CIT v R D Aggarwal & Co (SC) [56 ITR 20]  CIT v Hindustan Shipyard Ltd (AP) [109 ITR 158]  CIT v Atlas Steel Company Ltd (Cal) [164 ITR 401]  Commissioner of Income-tax v Gulf Oil (Great Britain) Ltd The ratio decidendi emanating from the aforesaid decisions is that the following conditions should exist to constitute ‘Business Connection’ in India:  A real and intimate relation must…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…ns, on the one hand and some activity in India which contributes to earning of such profit and gains on the other. The word ‘Business Connection’ has been judiciously examined in detail by various Courts in the following cases:  CIT v R D Aggarwal & Co (SC) [56 ITR 20]  CIT v Hindustan Shipyard Ltd (AP) [109 ITR 158]  CIT v Atlas Steel Company Ltd (Cal) [164 ITR 401]  Commissioner of Income-tax v Gulf Oil (Great Britain) Ltd The ratio decidendi emanating from the aforesaid decisions is that the following conditions should exist to constitute ‘Business Connection’ in India:  A real and intimate relation must…

ACIT, CIRCLE-33(1), NEW DELHI vs. LUCKY EXPORTS, NEW DELHI

Accordingly ground nos. 1 and 2 are dismissed

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No: - 5502/Del/2017 (Assessment Year- 2011-12) ITA No:- 7113/Del/2017 (Assessment Year- 2012-13) Asst. Commissioner of M/s Lucky Exports, Income Tax, Vs. UG-28, Som Dutt Circle-33(1), Chamber-II, New Delhi. New Delhi-110066. PAN No: AAAFL1147P APPELLANT RESPONDENT Revenue by : Ms. Suman Malik, CIT(DR) Assessee by : Sh. P. Roy Chaudhuri, Adv. Date of Hearing : 10.07.2025 Date of Pronouncement : 27.08.2025 ORDER PER SUDHIR PAREEK, JM: Both these appeals ha…

ACIT, CIRCLE-33(1), NEW DELHI vs. LUCKY EXPORTS, NEW DELHI

Accordingly ground nos. 1 and 2 are dismissed

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘F’: NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No: - 5502/Del/2017 (Assessment Year- 2011-12) ITA No:- 7113/Del/2017 (Assessment Year- 2012-13) Asst. Commissioner of M/s Lucky Exports, Income Tax, Vs. UG-28, Som Dutt Circle-33(1), Chamber-II, New Delhi. New Delhi-110066. PAN No: AAAFL1147P APPELLANT RESPONDENT Revenue by : Ms. Suman Malik, CIT(DR) Assessee by : Sh. P. Roy Chaudhuri, Adv. Date of Hearing : 10.07.2025 Date of Pronouncement : 27.08.2025 ORDER PER SUDHIR PAREEK, JM: Both these appeals ha…

ETHIOPIAN AIRLINES GROUP ,ETHIOPIA vs. ACIT, INT. TAXATION CIRCLE-1(2)(2), DELHI

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

…source country only when it establishes significant/substantial economic connection. The PE threshold rules for taxation of business profits of non-resident in a source country is based on this criterion According to the Apex court in the case of R D Agrawal (56 ITR 20,24), non-resident is said to have a business activity if there exists a real and intimate relation between trading activity carried on outside the taxable territories and trading activity within the territories. The landmark judgment of the Andhra Pradesh High Court in the case of GVK Industries Ltd (228 ITR 564) held that to constitute a business…

ETHIOPIAN AIRLINES GROUP,EHIOPIA vs. ACIT INT. TAXATION CIRCLE-1(2)(2), DELHI

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

…source country only when it establishes significant/substantial economic connection. The PE threshold rules for taxation of business profits of non-resident in a source country is based on this criterion According to the Apex court in the case of R D Agrawal (56 ITR 20,24), non-resident is said to have a business activity if there exists a real and intimate relation between trading activity carried on outside the taxable territories and trading activity within the territories. The landmark judgment of the Andhra Pradesh High Court in the case of GVK Industries Ltd (228 ITR 564) held that to constitute a business…

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

Appeal is allowed

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

…income is liable to be taxed in India if it has a "Business connection" in India. Income-tax Act does not define the word "business connection". However, the Apex court had the occasion to define the meaning of business connection in the case of R D Agrawal (56 ITR 20,24) where in a very wide meaning was assigned to it. As per the apex court, non-resident is said to have a business connection if there exists a real and intimate relation between trading AAVCS74760-SHENZHEN SDO INFORMATION ITBA/COMFITTO activity carried on outside the taxable territories and trading activity within the territories. The Authority o…