CIT v. R.D. Aggarwal and Co.

56 ITR 20Supreme Court of India1965#631 most cited

What is CIT v. R.D. Aggarwal and Co. authority for?

A 'business connection' for non-residents requires a real and intimate relation between their trading activities outside India and activities within India, contributing directly or indirectly to their earnings. The Supreme Court assigned a wide meaning to this term.

156

judgments rely on this decision, according to BharatTax’s citation analysis of 366,464 Indian tax judgments — from 2007 to 2026.

Also referred to as

CIT v. R.D. Aggarwal and Co. · 56 ITR 20 · Section 9(1)(i) · Section 195 · business connection · non-resident income · income deemed to accrue · real and intimate relation · PE threshold

Sections most often in play

Section 143(3)Section 195Section 1961Section 9(1)(vii)Section 144C(13)Section 234BSection 9(1)(i)Section 115A
Read the full judgment

Issues it is cited on

section 44bbbdependent agent pesection 9(1)(i)agency peconstruction pefixed place pesection 44bbsection 5(2)business connectionsection 42section 44bsection 115a

Judgments citing CIT v. R.D. Aggarwal and Co.

DCIT, C-4, Jaipur vs. M/S. Jlc Electromet Pvt. Ltd., Jaipur

In the result, the appeal of the Department is dismissed

ITA 166/JPR/2020[2016-17]Status: DisposedITAT Jaipur12 Apr 2022AY 2016-17
For Appellant: Shri Mahendra GargieyaFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 142(1)Section 143(2)Section 195Section 40Section 9(1)(vii)

…ITR 0525 (SC) held as under: "The commission amounts which were earned by the non-resident assessee for services rendered outside India cannot, therefore, be deemed to be incomes which have either accrued or arisen in India-CIT vs. R.D. Aggarwal & Co. (1965) 56 ITR 20 (SC): TC39R. 1098 and Carborandum Co. US. CIT 1977 CTR (SC) 209: (1977) 108 ITR 335 (SC): TC39R.1145 relied on." 32 DCIT, Circle-4, Jaipur VS M/s. JLC Electromet Pvt. Ltd. Jaipur 8.6 DIT (International Taxation) vs. credit Lyonnais (2016) 95 CCH 0141 Mum HC: "Business Expenditure-Interest, commission, brokerage etc. to a resident-Non applicabili…

ACIT, Circle-10(2), New Delhi vs. Graziano Transmission India Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 397/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Apr 2022AY 2014-15

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandraasstt. Year: 2014-15

For Appellant: Shri Rishabh Malhotra, ARFor Respondent: Shri Mrinal Kumar Das, Sr. DR
Section 143(3)Section 195Section 40Section 9(1)(vii)

…ss connection of SPA in India which according to him was duly considered by the Ld. AO. According to him SPA has a business connection in India in support of which he relied on the judgement of the Hon’ble Supreme Court in CIT vs. R.D. Aggarwal and Co. (1965) 56 ITR 20 and CIT vs. Fried Krupp Industries (1981) 128 ITR 27 (Mad) and also on Circular 23 of 1969 regarding taxability of income accruing or arising through, or from, business connection in India to non resident under section 9 of the Act. 6.3 In rebuttal, Ld. AR reiterated that the facts in the assessment year 2014-15 under consideration are exactly the…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 34/IND/2020[2011-12]Status: DisposedITAT Indore28 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 33/IND/2020[2010-11]Status: HeardITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

Ajay Arora, Kanpur vs. Addl. CIT, Kanpur

In the result, the assessee’s appeal is allowed

ITA 90/LKW/2017[2011-12]Status: DisposedITAT Lucknow25 Nov 2021AY 2011-12

Bench: Shri Sanjay Arora

Section 143(3)Section 40Section 9(1)(vii)

…at there is no question of any part of commission income allowed to it by the assessee as being regarded as having accrued or arisen in India, or deemed to be so, either u/s. 9(1)(i) or u/s. 9(1)(vii)(b). Reliance is placed onCIT v. R.D. Aggarwal & Co. [1965] 56 ITR 20 (SC);CIT v. Toshoku Ltd. [1980] 125 ITR 525 (SC); andGE India Technology Centre (P.) Ltd. v. CIT [2010] 327 ITR 456 (SC), besides on theorder by the Agra Bench of the Tribunal in Asst. CIT v. Manufax India (in ITA Nos. 434 & 446/Agra/2015, dated 11.4.2018/copy on record). 3. I have heard the parties, and perused the material on record. 3.1 At the…

Pr. Commissioner of Income Tax-5 vs. M/S. Puma Sports India P., Ltd

The appeal stands dismissed

ITA/223/2018HC Karnataka12 Mar 2021

Bench: SATISH CHANDRA SHARMA,V SRISHANANDA

Section 143(3)Section 144Section 260Section 40Section 5(2)(b)Section 9(1)(i)Section 92C

…le under Section 9(1)(i) of the Act as the transaction/activity did not have any business connection. The conclusion of the High Court in this regard is absolutely defensible in view of the principles stated in C.I.T. V. Aggarwal and Company (1965) 56 ITR 20, C.I.T. V. TRC (1987) 166 ITR 1993 and Birendra Prasad Rai V. ITC (1981) 129 ITR 295. That being the position, the singular question that remains to be answered is whether the payment or receipt paid by the appellant to NRC as success fee would be deemed to be taxable in India under Section 9(1)(vii) of the Act. As the factual matrix would s…

ACIT, Circle- 14(1), New Delhi vs. Kapoor Industries Ltd., New Delhi

ITA 4215/DEL/2017[2014-15]Status: DisposedITAT Delhi29 Jan 2021AY 2014-15

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh

For Appellant: Shri R.K. Mehra, CAFor Respondent: Shri Shailesh Kumar, Senior DR
Section 195Section 40Section 9

…or indirectly, through and from any business connection in India, or through or from any property in India etc. What is meant by „business connection‟ has been 10. interpreted by the Supreme Court in the case of CIT, Punjab versus R.D. Aggarwal and Co. [1965] 56 ITR 20 and subsequently in Barendra Prasad Ray versus ITO [1981] 129 ITR 295. We need not dwell on the said aspect in detail for several reasons, though Circular No. 23 dated 23rd July, 1969 issued by the Central Board of Direct Taxes would not be applicable as it stands withdrawn with effect from 22nd October, 2009 vide Circular No.7 of 2009. Firstly, th…

Giesecke & Devrient India Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

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

ITA 3865/DEL/2015[2010-11]Status: DisposedITAT Delhi01 May 2020AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kant

Section 143(3)Section 144CSection 92C(2)Section 92C(3)

…which regards every person in India, who has any business connection with the nonresident, as an agent of that non-resident. 14. The import of that expression has been explained in various judicial pronouncements. 15. In CIT vs. R. D. Aggarwal and Co. (1965) 56 ITR 20 (SC), the expression "business connection," as used in s. 42 of the Indian IT Act, 1922, fell for consideration of the Supreme Court. It is observed that the question whether there is "business 29 ITA No. 3865/Del./2015 connection" from or through which the income, profits or gains arise or accrue to a non-resident must be determined upon the fac…

Volkswagen Finance P.Ltd, Mumbai vs. ITO (It) 4(3)(2), Mumbai

In the result, the appeal is dismissed

ITA 2195/MUM/2017[2015-16]Status: DisposedITAT Mumbai19 Mar 2020AY 2015-16
Section 201

…not Assessment year: 2015-16 Page 6 of 17 exhaustive, definition. Whatever are the instances of business connection set out in the available literature, are admittedly only illustrative in nature. [9] In the landmark case of CIT Vs R D Aggarwal & Co [(1965) 56 ITR 20 (SC)], Hon’ble Supreme Court had an occasion to deal with a situation in which an Indian assessee was representing, as a commission agent, two entities, based in Belgium and Italy respectively, and, based on this association, the Assessing Officer proceeded to bring to tax income, computed @5% on exports to India, of these two foreign entities as,…

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…act was taxable under section 9(1) the Indian Income-tax Act as the income deemed to accrued or arise in India through or from the business connection in India. In view of the decision of the Hon’ble Supreme Court in the case of CIT Vs RD Agarwal & Co. (1965) 56 ITR 20 (SC), and decision of the Hon’ble Andhra Pradesh High court in the case of GVK Industries Ltd. Vs ITO (1997) 228 ITR 564 (AP), he summarized the essential of “business connection” as under: (i) a real and intimate relation must exist between the trading or other business activities by a non-resident carried on outside India and the activities with…

Knight Frank (India) P. Ltd, Mumbai vs. DCIT 2(2), Mumbai

In the result, both the appeals of the assessee are allowed

ITA 5050/MUM/2015[2010-11]Status: DisposedITAT Mumbai23 Dec 2019AY 2010-11

Bench: Shri R.C.Sharma, Am & Shri Pawan Singh, Jm

Section 143(3)Section 40Section 5(2)Section 7Section 80CSection 9(1)

…f no operations of business are carried out in the taxable territories, it follows that the income accruing or arising abroad through or from any business connection in India cannot be deemed to accrue or arise in India [See CIT vs. R.D. Aggarwal & Co. (1965) 56 ITR 20 (SC) and Carborandum Co. vs. CIT (1977) 108 ITR 335 (SC) which are decided on the basis of s. 42 of the Indian IT Act, 1922, which corresponds to s. 9(1)(i) of the Act]. 9. In the instant case, the non-resident assessees did not carry on any business operations in the taxable territories. They acted as selling agents outside India. The receipt in…

Classic Linen International Pvt Ltd., Chennai vs. DCIT Corporate Circle 1(2), Chennai

In the result, the appeal filed by assessee in iTA

ITA 2406/CHNY/2017[2011-12]Status: DisposedITAT Chennai11 Dec 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा$रण वष$ /Assessment Year: 2011-12

For Respondent: 16.09.2019
Section 100Section 10ASection 143(2)Section 143(3)Section 40

…non-resident person has— :- 47 -: (i) a residence or place of business or business connection in India; or (ii) any other presence in any manner whatsoever in India Therefore, the judgments relied on by the assessee in the case of CIT vs. R.D. Agarwal & Co, 56 ITR 20 (1965) (SC), CIT v. Toshoku Ltd. (21980) 125 ITR 525 (SC), TVS Motor Co. Ltd. v ACIT (ITA NO. 697 & 7S7/ Mds/2009, DCIT v. Dibi's Laboratories Ltd and CIT v. EON Technology Pvt Ltd. will not come in as rescue to the assessee. In view of the discussion as above the payment of commission made to foreign agents being sum of Rs.34,98,309 is disallowed…

Hitachi High- Technologies (Singapore) Pte Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur
Section 133ASection 143(3)Section 144CSection 147Section 234A

…the appellants LO unquestionably occupy time and attention and labour of men. The appellant company indeed carried on business in India. 59. The concept of ‘Business Connection’ was explained by the Hon'ble Supreme Court in the case of R.D. Aggarwal and CO. 56 ITR 20. According to the Hon'ble Supreme Court, ‘Business Connection”, is as under: “Involves a relation between a business carried on by a non resident which yields profits or gains and some activity in the taxable territories which contributes directly or indirectly to the earning of those profits, or gains. It predicates an element of continuity betwe…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1238/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1008/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1006/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…n parties and the judicial proposition highlighted before us in this regard. 54. Before us, regarding the existence of business connection, Mr. Deepak Chopra relied upon the judgment of Hon'ble Supreme Court in the case of CIT v. R. D. Aggarwal and Co. [1965] 56 ITR 20 (SC) and submitted that mere performance of some activities in the Indian Territory does not afford a business connection of foreign company in India. What is important to examine here is that the trading activities within the territories should be linked with the trading activities carried on outside the taxable territories. Here, in this case, he…