Director of Income-Tax (International Taxation) v. Alcatel Lucent USA, Inc.

45 Taxmann.com 422High Court2014#10633 most cited

What is Director of Income-Tax (International Taxation) v. Alcatel Lucent USA, Inc. authority for?

The Delhi High Court's decision in Director of Income-Tax (International Taxation) v. Alcatel Lucent USA, Inc. is cited for a legal principle, but the provided passage does not explicitly state what that principle is. It is used by both the revenue and the assessee in arguments.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2018.

Also referred to as

Director of Income-Tax (International Taxation) v. Alcatel Lucent USA · Inc · 45 Taxmann.com 422 · Delhi High Court · international taxation · DTAA · foreign company · permanent establishment

Judgments citing Director of Income-Tax (International Taxation) v. Alcatel Lucent USA, Inc.

Hitt Holland Institute of Traffice Technology B.V vs. DCIT, International Taxation 1(1), Kolkata

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

ITA 390/KOL/2015[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 Hitt Holland Institute Of Traffic Technology B.V -Vs- Dcit, International Taxation, (Now Known As “Saab Technologies B.V.). Circle-1(1), Kolkata [Pan: Aabch 5694 R] (Appellant) (Respondent)

For Appellant: Shri Avisekh Kejriwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 HITT Holland Institute of Traffic Technology B.V -vs- DCIT, International Taxation, (now known as “Saab Technologies B.V.). Circle-1(1), Kolkata [PAN: AABCH 5694 R] (Appellant) (Respondent) For the Appellant : Shri Avisekh Kejriwal, AR For the Respondent : Shri G. Mallikarjuna, CIT DR Date of Hearing : 21.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the Learned…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…e permissible for the Revenue to charge any interest under section 234B of the Act.” 75 ITA 5870/Del/12 & ors. – ZTE Corporation 77. Ld. CIT(DR) thereafter referred to the decision of Hon’ble Delhi High Court in the case of DIT Vs. Alcatel Lucent USA (2014) 45 Taxmann.com 422 (Del)wherein it has been, inter alia, held that it is open to the assessee to deny its liability to tax in India on whatever grounds it thinks fit and property. Having denied its tax liability, it seems unfair on the part of the assessee to expect the Indian payer to deduct tax from the remittances. It is also open to the assessee to cha…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…e permissible for the Revenue to charge any interest under section 234B of the Act.” 75 ITA 5870/Del/12 & ors. – ZTE Corporation 77. Ld. CIT(DR) thereafter referred to the decision of Hon’ble Delhi High Court in the case of DIT Vs. Alcatel Lucent USA (2014) 45 Taxmann.com 422 (Del)wherein it has been, inter alia, held that it is open to the assessee to deny its liability to tax in India on whatever grounds it thinks fit and property. Having denied its tax liability, it seems unfair on the part of the assessee to expect the Indian payer to deduct tax from the remittances. It is also open to the assessee to cha…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…e permissible for the Revenue to charge any interest under section 234B of the Act.” 75 ITA 5870/Del/12 & ors. – ZTE Corporation 77. Ld. CIT(DR) thereafter referred to the decision of Hon’ble Delhi High Court in the case of DIT Vs. Alcatel Lucent USA (2014) 45 Taxmann.com 422 (Del)wherein it has been, inter alia, held that it is open to the assessee to deny its liability to tax in India on whatever grounds it thinks fit and property. Having denied its tax liability, it seems unfair on the part of the assessee to expect the Indian payer to deduct tax from the remittances. It is also open to the assessee to cha…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…e permissible for the Revenue to charge any interest under section 234B of the Act.” 75 ITA 5870/Del/12 & ors. – ZTE Corporation 77. Ld. CIT(DR) thereafter referred to the decision of Hon’ble Delhi High Court in the case of DIT Vs. Alcatel Lucent USA (2014) 45 Taxmann.com 422 (Del)wherein it has been, inter alia, held that it is open to the assessee to deny its liability to tax in India on whatever grounds it thinks fit and property. Having denied its tax liability, it seems unfair on the part of the assessee to expect the Indian payer to deduct tax from the remittances. It is also open to the assessee to cha…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6049/MUM/2014[2001-02]Status: DisposedITAT Mumbai26 Apr 2016AY 2001-02

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6048/MUM/2014[2000-01]Status: DisposedITAT Mumbai26 Apr 2016AY 2000-01

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6047/MUM/2014[1999-00]Status: DisposedITAT Mumbai26 Apr 2016AY 1999-00

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT (It) 3(1), Mumbai vs. International Global Networks Bv, Mumbai

Appeals of the revenue are dismissed

ITA 6046/MUM/2014[1998-99]Status: DisposedITAT Mumbai26 Apr 2016AY 1998-99

Bench: Shri Saktijit Dey, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6046 To 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 To 2001-02) Dy.Director Of Income Tax बनधम/ M/S International Global (International Taxation)-3(1), Networsk B V (Formerly Known Vs. Room No.136, As Satellite Television Asian 1St Floor, Scindia House, Region Advertising Sales Bv) N M Road, Ballard Pier, C/ Srbc & Associates Llp, 14Th Floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थधयी ऱेखध सं./Pan : Aabc10556K (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. अऩीराथी की ओय से/Appellant By : Shri B C S Naik प्रत्मथी की ओय से/ Respondent By : Shri Divesh Chawla सुनवाई की तायीख / Date Of Hearing : 26.4.2016 घोषणा की तायीख /Date Of Pronouncement :26.4.2016 आदेश / O R D E R Per Rajesh Kumar, Am : These Are Four Appeals Filed By The Revenue Against The Common Order Dated 26.3.2014 Passed By The Ld.Cit(A)-10, Mumbai For The Assessment Years 1998-99 To 2000-2001 Challenging The Relief Given By The Ld.Cit(A) To The Assessee On The Charging Of Interest U/S 234B & 234C Of The Income Tax Act, 1961. Since Issue Involved In These Cases Is Common & Therefore, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order For The Sake Of Convenience. 2. We Will Deal With The Appeal Bearing No.6046/Mum/2014. The Assessee Is A Company Incorporated In The Netherlands, Sas B & Has Been Granted The Exclusive Right For The Sale Of Advertising Time (India) On The Channels On The Star Network, Sas Bv & Has Appointed News Television (India) Ltd (Ntvi) A Company Incorporated In India For Marketing Advertisings On The Channels.

For Appellant: Shri B C S NaikFor Respondent: Shri Divesh Chawla
Section 208Section 234B

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “आई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6046 to 6049/Mum/2014 (ननधधारण वषा / Assessment Years :1998-99 to 2001-02) Dy.Director of Income Tax बनधम/ M/s International Global (International Taxation)-3(1), Networsk B V (Formerly known Vs. Room No.136, as Satellite Television Asian 1st Floor, Scindia House, Region Advertising Sales BV) N M Road, Ballard Pier, C/ SRBC and Associates LLP, 14th floor, The Ruby, 29, Mumbai-400038 Senapati Bapat Marg, Dadar-West, Mumbai-400028 स्थध…

DDIT, New Delhi vs. M/S Scorpion Courageous Ltd., New Delhi

In the result, the Cross Objection of the assessee is partly allowed

ITA 4619/DEL/2012[2008-09]Status: DisposedITAT Delhi25 Apr 2016AY 2008-09
Section 143(2)Section 234BSection 44BSection 44DSection 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘G’: NEW DELHI BEFORE SH. I.C. SUDHIR, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 DDIT, Circle-2(2), New Delhi Vs. M/s. Scorpion Courageous Ltd., C/o- M. Lal & Associates, L-107, 2nd Floor, Lajpat Nagar-II, Gate No. 2, 1st Floor, New Delhi. GIR/PAN : AAKCS9967K (Appellant) (Respondent) And C.O. No. 59/Del/2013 [In ITA No. 4619/Del/2012] Assessment Year: 2008-09 M/s. Scorpion Courageous Ltd., Vs. DDIT, Circle-2(2), New Delhi C/o- SRBC & Associates, 16th Floor, The Ruby, 29, Senapati Bapat Marg, Dadar West, Mumbai. GIR/PAN : AAKCS9…

Director of Income-Tax (International Taxation) v. Alcatel Lucent USA, Inc. (45 Taxmann.com 422) — Cited in 10 Judgments | BharatTax