DDIT v. Daimler Chrysler AG, Germany

The Lubrizol Corporation Usa, Mumbai vs. Dy CIT (It) 3(1)(2), Mumbai

The appeal is partly allowed in the terms indicated above

…egard to all) of the case, we are of the view that the learned counsel has demonstrated by the assessee does not have a PE in India. For this conclusion, we derive support from the decision of ITAT, Mumbai in the case of DDIT Vs. Daimler Chrysler AG, Germany, 39 SOT 418 wherein it was held that "there should be some definite activity of the PE to which profits can be attributed and merely acting for a non-resident principal would not by itself render an agent to be considered as PE for the purpose of allocating profits taxable in the hands of the principal. It is further held that merely calling a person as agent…

DCIT (It) 3(1)(2), Mumbai vs. Lubrizol Corporation Usa, Mumbai

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Deputy Commissioner Of Income M/S Lubrizol Corporation Usa Tax (It)-3(1)(2), C/O Ford, Rhodes, Parks & Co. बिधम/ Room No. 113,1St Floor, Sai Commercial Building, Scindia House, Ballard Estate, 312/313, 3Rd Floor, Vs. Mumbai-400038 Bks Devshi Marg, Govandi (E) Mumbai-400 088 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aaact2758F (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

…ese facts of the case, we are of the view that the learned counsel has demonstrated by the assessee does no t have a PE in Ind ia. For th is conclusion, we derive support from the decision of ITAT, Mumbai, in the case of DDIT Vs. Daimler Chrysler AG, Germany, 39 SOT 418 wherein it was held that “there should be some definite activity of the PE to which prof its can be attributed and merely acting for a non -resident principal would not by itself render an agent to be considered as PE for the purpose of allocating profits taxable in the hands of the principal, it is further held that merely calling a person as age…

The Lubrizol Corporation, Usa, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation), Range-3(1)(2), Mumbai

In the result, the appeal is allowed

Bench: Shri Shamim Yahya & Shri Sandeep Gosainassessment Year : 2013-14 The Lubrizol Corporation, Usa, Dy. Cit (International C/O Lubrizol Advanced Material Taxation), Range 3(1)(2) Vs. India Pvt. Ltd., Mumbai 6Th & 7Th Floor, Jaswanti Landmark, Mehra Industrial Estate, Lbs Marg, Vikhroli (W), Mumbai 400 079 Pan Aaact2758F (Appellant) Respondent)

…l these facts of the case, we are of the view that the learned counsel has demonstrated by the assessee does not have a PE in India. For this conclusion, we derive support from the decision of ITAT, Mumbai, c the case of DDIT Vs. Daimler Chrysler AG, Germany, 39 SOT 418 wherein it was held that "there should be some definite activity of the PE to which profits can be attributed and merely acting for a non - resident principal would not by itself render an agent to be considered as PE for the purpose of allocating profits taxable in the hands of the principal. It is further held that merely calling a person as age…

The Lubrizol Corporation . Usa, Mumbai vs. DCIT (It) RG 3(1)(2), Mumbai

In the result, both the appeals of the assessee are allowed and both the Stay Applications are dismissed

Bench: Shri B.R. Baskaran (Am)& Shaktijit Dey (Jm)

…l these facts of the case, we are of the view that the learned counsel has demonstrated by the assessee does not have a PE in India. For this conclusion, we derive support from the decision of ITAT, Mumbai, c the case of DDIT Vs. Daimler Chrysler AG, Germany, 39 SOT 418 wherein it was held that "there should be some definite activity of the PE to which profits can be attributed and merely acting for a non-resident principal would not by itself render an agent to be considered as PE for the purpose of allocating profits taxable in the hands of the principal. It is further held that merely calling a person as agent…

DDIT (It)- 4 (1), Mumbai vs. Lubrizol Corporation Usa, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1247/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) The Deputy Director Of M/S Lubrizol Corporation बनाम/ Income Tax (International Usa, V. Taxation) – 4(1),Room No. C/O Ford, Rhodes, Parks 133 & Co., Scindia House,1 St Floor, Sai Commercial Building, Ballard Estate, 312/313, 3 Rd Floor, Mumbai – 400038. Bks Devshi Marg, Govandi (E), Mumbai – 400088. "थायी लेखा सं./Pan : Aaact 2758F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…se facts of the case, we are of the view that the learned counsel has demonstrated by (sic) the assessee does not have a PE in India. For this conclusion, we derive support from the decision of ITAT, Mumbai in the case of DDIT v. Daimler Chrysler AG, Germany, 39 SOT 418 wherein it was held that "there should be some definite activity of the PE to which profits can be attributed and merely acting for a non resident principal would not by itself render an agent to be considered as PE for the purpose of allocating profits taxable in the hands of the principal. It is further held that merely calling a person as agent…