DCIT v. General Electric Co.

BHARTI AIRTEL LTD,NEW DELHI vs. ITO, TDS, WARD-1(1), INTERNATIONAL TAXATION, NEW DEL;HI

In the result, ground of appeal no

Bench: Shri Vikas Awasthy & Shri Manish Agarwalआअसं.4580/धिल्ली/2017(नि.व. 2009-10) Bharti Airtel Ltd., Bharti Crescent, 1 Nelson Mandela Road, Vasant Kunj, Phase Ii, New Delhi 110070 ...... अपीलार्थी/Appellant Pan: Aaacb-2894-G बिाम Vs. Income Tax Officer, Tds, Ward 1(1), International Taxation, ..... प्रनिवादी/Respondent New Delhi अपीलार्थी द्वारा/ Appellant By : Shri Anil Bhalla, Chartered Accountant प्रधििािीद्वारा/Respondent By : Shri Vikram Singh Sharma, Sr. Dr सुिवाई की निथर्थ/ Date Of Hearing : 09/10/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 06/01/2026 आदेश/Order Per Vikas Awasthy, Jm:

…sident of Sweden. Elaborating upon the scope of expression ‘liable to tax by the reason of domicile, residence, place of management or any other criterion of similar nature’, a coordinate bench of this Tribunal, in the case of DCIT Vs General Electric Co plc [71 TTJ 973 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: 16. Art. 4(1) of the Indo-Dutch DTAA clearly provides that "for the purpose of this Convention, the term ‘resident o f one of the states’ means any person who, under 8 the laws of that state, is liable to taxation therein by reasons of his domicile, resi…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

…nt of\nSweden. Elaborating upon the scope of expression ʻliable to tax by the reason\nof domicile, residence, place of management or any other criterion of similar\nnature', a coordinate bench of this Tribunal, in the case of DCIT Vs General Electric\nCo plc [71 TTJ 973 (2001)] and speaking through one of us (i.e. the Accountant\nMember), has observed as follows:\n16.\nArt. 4(1) of the Indo-Dutch DTAA clearly provides that \"for the purpose of\nthis Convention, the term ‘resident o f one of the states' means any person\nwho, under the laws of that state, is liable to taxation therein by reasons of his\n10\nITA No…

ACIT, CIRCLE-4(2), NEW DELHI vs. BHARTI AIRTEL LTD., NEW DELHI

Appeal of the assessee is allowed

…nt of\nSweden. Elaborating upon the scope of expression ʻliable to tax by the reason\nof domicile, residence, place of management or any other criterion of similar\nnature', a coordinate bench of this Tribunal, in the case of DCIT Vs General Electric\nCo plc [71 TTJ 973 (2001)] and speaking through one of us (i.e. the Accountant\nMember), has observed as follows:\n16. Art. 4(1) of the Indo-Dutch DTAA clearly provides that \"for the purpose of\nthis Convention, the term ‘resident o f one of the states' means any person\nwho, under the laws of that state, is liable to taxation therein by reasons of his\n10\nITA Nos…

BHARTI AIRTEL LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

The appeal of the Revenue is partly allowed and appeal of the assessee is allowed

Bench: Shri Vikas Awasthy& Shri Amitabh Shuklaआअसं.5692 और5693/िद"ी /2019(िन.व. 2007-08 और2008-09)

…sident of Sweden. Elaborating upon the scope of expression ‘liable to tax by the reason of domicile, residence, place of management or any other criterion of similar nature’, a coordinate bench of this Tribunal, in the case of DCIT Vs General Electric Co plc [71 TTJ 973 (2001)] and speaking through one of us (i.e. the Accountant Member), has observed as follows: 16. Art. 4(1) of the Indo-Dutch DTAA clearly provides that "for the purpose of this Convention, the term ‘resident o f one of the states’ means any person who, under the laws of that state, is liable to taxation therein by reasons of his 10 ITA Nos. 5962…

BHARTI AIRTEL LTD,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

Appeal of the assessee is allowed

…nt of\nSweden. Elaborating upon the scope of expression ʻliable to tax by the reason\nof domicile, residence, place of management or any other criterion of similar\nnature', a coordinate bench of this Tribunal, in the case of DCIT Vs General Electric\nCo plc [71 TTJ 973 (2001)] and speaking through one of us (i.e. the Accountant\nMember), has observed as follows:\n16. Art. 4(1) of the Indo-Dutch DTAA clearly provides that \"for the purpose of\nthis Convention, the term ‘resident o f one of the states' means any person\nwho, under the laws of that state, is liable to taxation therein by reasons of his\ndomicile, r…

NATIONAL HORTICULTURE BOARD,GURGAON vs. DCIT, GURGAON

The appeal are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishinational Horticulture Dcit Board, Circle-2, Vs. 85, Institutional Area, Gurgaon Sector-18, Gurgaon Pan:Aaatn0804F (Appellant) (Respondent) Assessee By : Sh. Akhil B. Gupta, Ca Respondent By : Sh.P Dam Kanunjna, Sr. Dr

…Assessing Officer's frequent references to the findings of the Chief Commissioner in denying approval under section 10(23C)(iv) to the assessee, we may usefully refer to a decision of the coordinate bench in the case of DCIT Vs General Electric Co plc [(2001) 71 TTJ 973]. As evident from the observations to the effect that " .......it is not in dispute that the no objection certificate was issued at the instance of the Chief CIT and the AO did not even have the liberty of applying his independent mind to the taxability of ITA NO.5576/Del/2013 capital gains arising from the transfer of shares in question", that wa…