DCIT v. Michelin ROH Co. Ltd.

138 Taxmann.com 497High Court2022#11358 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Sections most often in play

Section 9(1)(vii)Section 143(3)Section 234BSection 144C(13)Section 144C(5)Section 234ASection 7Section 139(1)

Issues it is cited on

section 9(1)(vii)permanent establishmenttax treatysection 9(1)fees for technical servicesbusiness connectioncomputer softwaresection 144c(1)section 40(a)(i)section 144c(5)associated enterprisesdispute resolution panel

Judgments citing DCIT v. Michelin ROH Co. Ltd.

YOUCLOUD DMCC,DUBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, GURUGRAM

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

ITA 1220/DEL/2024[2018-2019]Status: DisposedITAT Delhi06 Feb 2026AY 2018-2019

Bench: Shri Ramit Kochar & Shri Raj Kumar Chauhan

Section 143(2)Section 144C(1)Section 144C(5)Section 147Section 148Section 148(1)(d)Section 201(1)

…ITA No.1220/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.1220/Del/2024 Assessment Year: 2018-19 Youcloud DMCC, Unit 1501, 15th Floor, Fortune Executive Tower, Cluster T Jumeirah Lake Tower, Dubai, UAE. PAN: AABCY5529Q (Appellant) V. DCIT, International Taxation, 3rd Floor, Vanijya Nikunj, HSIIDC Building, Udyog Vihar, Phase V, Gurgaon-122001, Haryana. (Respondent) Assessee by Revenue by Date of Hearing Date of Pronouncement : Shri Naman Maloo, CA (through VC) : Shri M.S. Nethrapal, CIT,…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 858/PUN/2025[2020-21]Status: DisposedITAT Pune19 Dec 2025AY 2020-21

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 857/PUN/2025[2019-20]Status: DisposedITAT Pune19 Dec 2025AY 2019-20

Bench: PER DR. DIPAK P. RIPOTE (Accountant Member)

Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DCIT(IT), CIRCLE-1, PUNE, PUNE vs. EAST WEST SEEDS INDIA PRIVATE LIMITED, AURANGABAD

In the result, appeal filed by the Revenue is dismissed

ITA 833/PUN/2025[2018-19]Status: DisposedITAT Pune19 Dec 2025AY 2018-19
Section 201Section 250Section 9(1)(vii)

…आयकर अपीलीय अधिकरण ”ए” न्यायपीठ पुणेमें। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFOREMS.ASTHA CHANDRA, JUDICIAL MEMBER AND DR.DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपऩल सं. / ITA Nos.833, 857 & 858/PUN/2025 निर्धारण वषा / Assessment Years: 2018-19, 2019-20 & 2020-21 DCIT(IT), V East West Seeds India Private Circle-1, Pune. s Limited, Gut No.66, Naryanpur Bk, Gangapur, Aurangabad – 431133 Maharashtra. PAN: AABCE1237F Appellant / Revenue Respondent / Assessee Assessee by Shri Nikhil Pathak Revenue by Shri Gaurav Kr. Singh Date of hearing 08/10/2025 Date of pronouncement 19/12/2025 आदेश/ O…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. THE ASSISTANT COMMISSIONER OF INCOME TAX , NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 402/DEL/2025[2022-23]Status: DisposedITAT Delhi08 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-Trad Road Km 27 5, Bangbo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant Pan: Aadcd-4652-K बनाम Vs. Assistant Commissioner Of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ारा/ Appellant By : S/Shri Vishal Kalra, Saumyendra Tomar, Advocates & Ms. Taranjeet Kaur, Chartered Accountant "ितवादी"ारा/Respondent By : Shri Nikhil Kumar Govila, Cit(Dr) सुनवाई क" ितिथ/ Date Of Hearing : 10/07/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 08/10/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 28.11.2024, Passed U/S. 143(3) R.W.S 144C(13) Of The Income Tax Act,1961(Hereinafter Referred To As ‘The Act’). 2. Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Tax Resident Of Thailand. The Assessee Acts As Regional Service Centre Of The Denso

For Appellant: S/Shri Vishal Kalra, Saumyendra TomarFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)
Section 143(3)Section 9(1)(vii)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी नवीन चं", लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.402/िद"ी/2025(िन.व. 2022-23) Denso International Asia Co. Ltd., 888 Moo 1, Bangna-trad Road Km 27 5, BangBo Subdistrict, Samutprakarn Province, Thailand, 10560 ...... अपीलाथ"/Appellant PAN: AADCD-4652-K बनाम Vs. Assistant Commissioner of Income Tax, Circle Interantional Taxation 1(2)(2), Civic Centre, ..... "ितवादी/Respondent Minto Road, New Delhi 110002 अपीलाथ" "ार…

HONDA TRADING ASIA CO. LTD.,THAILAND vs. DCIT, INTL. TAXATION CIRCLE, NOIDA

ITA 7276/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

HONDA TRADING ASIA CO. LTD.,NEW DELHI vs. DCIT, NOIDA

ITA 1160/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

DENSO INTERNATIONAL ASIA CO., LTD.,THAILAND vs. ACIT, CIRCLE INTERNATIONAL TAX 1(2)(2), NEW DELHI

The appeal is allowed and the impugned addition quashed

ITA 1985/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

For Appellant: Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai &For Respondent: Shri Vijay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 253(1)Section 5(2)Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Denso International Asia Co. Ltd., Vs ACIT, 888 Moo 1, Bangna-Trad Road Km 27 Circle 1(2)(2), 5 BangBo Subdistrict, International Taxation, Samutprakarn Province, New Delhi. Thailand – 10560. PAN: AADCD4652K (Appellant) (Respondent) Assessee by : Shri Vishal Kalra, Advocate; and Ms Sumisha Murgai & Shri Kashish Gupta, CAs Revenue by : Shri Vijay B. Vasanta, CIT-DR Date of Hearing : 24.04.2024 Date of Pronouncement : 27.06.2024 ORDER…

DIAMOND MANUFACTURING MANAGEMENT AND CONSULTANCY LIMITED MAURITIUS,HYDERABAD vs. ACIT, CIRCLE INTERNATIONAL TAX, VISAKHAPATANAM

In the result, appeal of the assessee is allowed

ITA 49/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam26 Mar 2024AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri PVSS Prasad, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115ASection 143(3)Section 9(1)(vii)Section 90(2)

…आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.49/Viz/2022 (निर्धारणवर्ा/ Assessment Year : 2017-18) Diamond Manufacturing Vs. Assistant Commissioner of Management and Consultancy Income Tax, Limited Mauritius. Circle – International Tax, PAN: AADCD 6598 E Vizag. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri P…