M/S. HELLA INDIA LIGHTING LTD.,NEW DELHI vs. DCIT, NEW DELHI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 1109/DEL/2015[2010-11]Status: DisposedITAT Delhi29 Jul 2019AY 2010-11
Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2010-11 Hella India Lighting Ltd., Vs Dcit, B-13, Badarpur Extension, Circle-11(1), New Delhi. New Delhi. Pan: Aaacj0101G (Appellant) (Respondent) Assessee By : Dr. Rakesh Gupta, Advocate & Shri Somil Aggarwal, Advocate Revenue By : Shri Sanjay I Bara, Cit, Dr Date Of Hearing : 16.05.2019 Date Of Pronouncement : 29.07.2019 Order Per R.K. Panda, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 23Rd December, 2014 Passed By The Dcit, Circle 11(1), New Delhi U/S 143(3) Read With Section 144C Of The It Act, 1961 For Assessment Year 2010-11. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Company Engaged In The Business Of Manufacturing Of Automobile Components Including Head Lamps, Tail Lamps, Horns Switches, Bulbs, Sundry Lamps, Wiper Arms & Wiper Blades. It Filed Its Return Of Income On 5Th October, 2010 Declaring A Loss Of Rs.1,46,71,148/-. Since The Assessee Has Undertaken International Transactions With Its Ae, The Assessing Officer
For Appellant: Dr. Rakesh Gupta, Advocate &For Respondent: Shri Sanjay I Bara, CIT, DR
Section 143(3)Section 144CSection 40a
…in India. It has been held that if services are utilized in India and they are rendered in India then only the provisions of section 9(1)(vii) are attracted. Referring to the decision of the Agra Bench in the case of DCIT vs. Virola International reported in 147 ITD 519, he submitted that the Tribunal in the said decision has held that retrospective amendment in law does change the tax liability in respect of an income with retrospective effect, but, it cannot change the tax withholding liability with retrospective effect. In the said decision, it has further been held that the amendment to section 9(1)(vii),…
