DCIT v. Roxon OY

33 Taxmann.com 200Reported decision2013#15695 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing DCIT v. Roxon OY

LAHMEYER HOLDING GMBH,GERMANY vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(201…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. ADIT, NEW DELHI

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(201…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. DDIT, NEW DELHI

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(201…

LEHMEYER INTERNATIONAL GMBH vs. DCIT CIRCLE 1 (2),

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(201…

LAHMEYER INTERNATIONAL GMBH vs. ADIT, CIRCLE-2(!),,

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…there is no element of profit. The Ld. AR relied upon the decision of Engineering Projects Ltd. (1993) 202 ITR 1014 (Del). The Ld. AR relied upon the following decisions: a) Sumitomo Corporation [114ITD 61,ITAT &43 Taxmann.com, HC, Delhi]- b) Clifford Chance [33 Taxmann.com 200, Mum SB]- c) Roxon OY [291ITR(AT)275, Mum]- d) Smt. Bani Roy Chowdhury & Others [131ITR 578, Kol]- [Azadi Bachao Andolan (2003) 263 ITR 706 (SC), Nokia Networks (2013 (358) ITR 259),New Skies Satellite BV and Anr. (2016-TII-06-HC-DEL-INTL) e) GFA Anlagenbau Gmbh [47taxmann.com 313 Hyd-Trib]- f) National Petroleum Construction Company[(201…

KOTAK MAHINDRA BANK LTD,MUMBAI vs. ITO (IT)) TDS 3, MUMBAI

The appeal of the assessee is allowed

ITA 3901/MUM/2013[2012-13]Status: DisposedITAT Mumbai25 Aug 2016AY 2012-13

Bench: Shri Mahavir Singh, Jm & Shri Manoj Kumar Aggarwal, Am

Section 248Section 9(1)Section 9(1)(i)Section 9(1)(vi)Section 9(1)(vii)Section 90(2)

…ions of Article 13. To support these contentions, AR relies upon following various judicial pronouncements: (i) Commissioner of Income Tax Vs. Rajendra Prasad Moody (Supreme Court) [115 ITR 519] (ii) Asstt. DIT (IT) Vs. M/s Clifford Chance (SB ITAT, Mumbai) [33 Taxmann.com 200] (iii) Income Tax Officer (International Taxation) Vs. Bajaj Hindustan Ltd. (ITAT Mumbai) [13 Taxmann.com 13] (iv) Maharashtra State Electricity Board Vs. DCIT (ITAT Mumbai) [90 ITD 193] The Ld. Departmental Representative [DR] on the other hand, has contended that in the absence of creation of new source of income by obtaining the servic…

DCIT v. Roxon OY (33 Taxmann.com 200) — Cited in 6 Judgments | BharatTax