DDIT v. Mitsui & Co Ltd.

118 Taxmann.com 379High Court2020#7796 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 143(3)Section 144C(13)Section 234BSection 115ASection 209(1)(d)Section 234ASection 234CSection 234D

Issues it is cited on

section 44bbbmultilateral instrumentsection 209(1)dependent agent peconstruction pesection 44bbfixed place pesection 44bagency pemake available clausesection 9(1)(i)interest u/s 234c

Judgments citing DDIT v. Mitsui & Co Ltd.

GE HYDRO FRANCE,DELHI vs. DCIT, CIRCLE INT.TAX. 1(3)(1), NEW DELHI

In the result, the appeal is partly allowed

ITA 1881/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2020-21] Ge Hydro France, Deputy Commissioner Of Income A-18, 1St Floor, Okhla Tax, Industrial, Phase-Ii, Vs Circle International Tax-1(3)(1), Tehkhand, South East Delhi, Civic Centre, Okhla Industrial Estate S.O. New Delhi-110002 New Delhi-110020 Pan-Aafca1688N Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. & Shri Arpit Goyal, Ca Revenue By Shri Vijay B. Vasanta, Cit-Dr & Ms.Sabiha Rizvi, Sr. Dr Date Of Hearing 09.08.2024 Date Of Pronouncement 06.11.2024

Section 143(3)Section 144C(13)Section 144C(5)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2020-21] GE Hydro France, Deputy Commissioner of Income A-18, 1st Floor, Okhla Tax, Industrial, Phase-II, Vs Circle International Tax-1(3)(1), Tehkhand, South East Delhi, Civic Centre, Okhla Industrial Estate S.O. New Delhi-110002 New Delhi-110020 PAN-AAFCA1688N Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. & Shri Arpit Goyal, CA Revenue by Shri Vijay B. Vasanta, CIT-DR & Ms.Sabiha Rizvi, Sr. DR Date of Hea…

JIANGSU ZHONGTIAN TECHNOLOGY CO LTD,GURGAON vs. ACIT CIRCLE INT TAX 2(1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 350/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Kamal Sawhney, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234A

…0IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Sh. Anubhav Sharma, Judicial Member ITA No. 350/Del/2023 : Asstt. Year: 2020-21 & SA No. 186/Del/2023 : Asstt. Year: 2020-21 Jiangsu Zhongtian Technology Ltd., Vs ACIT, C/o Unit No. 309, B, C, D, 3rd Circle-2(1)(2), Floor, Magnum Tower-I, Sectgor- International Taxation, 58, Gurgaon-122011 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AADCJ5786A Assessee by : Sh. Kamal Sawhney, Adv. & Sh. Arun Bhaduria, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 08.04.2024 Date of Pronouncement:…

J.M. VOITH SE & CO. KG (EARLIER VOITH PAPER GMBH & CO. KG),NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result, appeal is allowed for statistical purposes

ITA 4862/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Apr 2024AY 2015-16

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Assessment Year: 2015-16 J.M. Voith Se & Co. Kg Versus Dcit, Circle 3(1)(1), (Earlier Voith Paper Gmbh & Co. International Taxation, Kg), C/O Mohinder Puri & Co., New Delhi. Cas, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi. Pan: Aadcv4876D (Appellant) (Respondent) Assessee By : Sh. Rajan Bhatia, Adv. Sh. Ankit Nanda & Sh. Anuj Mathur, Ca Revenue By : Sh. Sanjay Kumar, Sr. Dr & Sh. Vivek Vardhan, Sr. Dr Date Of Hearing : 19.04.2024 Date Of Pronouncement: 23.04.2024 Order

For Appellant: Sh. Rajan Bhatia, AdvFor Respondent: Sh. Sanjay Kumar, Sr. DR and Sh. Vivek Vardhan, Sr. DR
Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2015-16 J.M. Voith SE & Co. KG Versus DCIT, Circle 3(1)(1), (Earlier Voith Paper GmbH & Co. International Taxation, KG), C/o Mohinder Puri & Co., New Delhi. CAs, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi. PAN: AADCV4876D (Appellant) (Respondent) Assessee by : Sh. Rajan Bhatia, Adv. Sh. Ankit Nanda and Sh. Anuj Mathur, CA Revenue by : Sh. Sanjay Kumar, Sr. DR and Sh. Vivek Vardhan, Sr. DR Date of hearing : 19.04.2024 Date of pronouncement: 23.04.2024 ORDER…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

JIANGDONG FITTINGS EQUIPMENTS CO. LTD,GURGAON vs. ACIT, CIRCLE INTERNATIONAL TAXATION2(1)(2), NEW DELHI

In the result, appeals are allowed

ITA 2291/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Nov 2023AY 2019-20

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Ita Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus Acit, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3Rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. Pan:Aadcj6890K (Appellant) (Respondent) Assessee By : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 10.11.2023 Date Of Pronouncement: 29.11.2023 Order

For Appellant: Sh. Kamal Sawhney, Advocate &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus ACIT, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. PAN:AADCJ6890K (Appellant) (Respondent) Assessee by : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of hearing : 10.11.2023 Date of pronouncement: 29.11.2023 ORDER Captioned appeal…

JIANGDONG FITTINGS EQUIPMENTS CO.,GURGOAN vs. ACIT CIRCLE INTERNATIONAL TAXATION2(1)(2), NEW DELHI

In the result, appeals are allowed

ITA 2290/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Ita Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus Acit, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3Rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. Pan:Aadcj6890K (Appellant) (Respondent) Assessee By : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 10.11.2023 Date Of Pronouncement: 29.11.2023 Order

For Appellant: Sh. Kamal Sawhney, Advocate &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT ITA Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus ACIT, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. PAN:AADCJ6890K (Appellant) (Respondent) Assessee by : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of hearing : 10.11.2023 Date of pronouncement: 29.11.2023 ORDER Captioned appeal…

BAKER HUGHES ENERGY TECHNOLOGIES UK LIMITED,UNITED KINGDOM vs. ACIT, CIRCLE-1(1)(2), INT. TAXATION, NEW DELHI

In the result, the appeal filed by the assessee is allowed and the

ITA 521/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Jun 2023AY 2020-21
For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Vijay Vasanta, CIT DR
Section 448Section 44B

…. ACIT, ITA No.389(Del)/2005, Order dated 10.09.2010, Para 11 at page 66 of attached compilation, wherein it has been held that in the absence of PE, Section 44BB has no application. Reliance in this regard is also placed on the decision DDIT vs. Mitsui & Co. 118 Taxmann.com 379 (See para 12 to 14 and 27 to 29 at pages 7-1-76 and 93-9-1 of attached compilation, respectively) 9. As a corollary, it follows that unless the Revenue is able to prove that the Appellant has a PE in India, its business profits cannot be subject to tax in India. 7 SA No.100/Del/2023 ITA No.521/Del./2023 10. Applying the aforesaid test i…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2088/Del/2022, A.Y. 2019-20 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. & Arpit Goyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 17.04.2023 ORDER Per Anubhav Sharma, JM : The assessee h…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2087/Del/2022, A.Y. 2018-19 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. &ArpitGoyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 12.04.2023 ORDER Per Anubhav Sharma, JM : The assessee has…