DIT(IT) v. Samsung Heavy Industries Co. Ltd.

117 Taxmann.com 870Supreme Court of India2020#9536 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Sections most often in play

Section 143(3)Section 144CSection 1961: Section 143(3)Section 1961: Section 144C(1)Section 1961: Section 144C(13)Section 1961: Section 144C(5)Section 1961: Section 154Section 1961: Section 234B

Issues it is cited on

section 44bbbmultilateral instrumentdependent agent peconstruction pefixed place pesection 44bbsection 44bsection 9(1)(i)mlibusiness connectionpermanent establishmentsection 144c(5)

Judgments citing DIT(IT) v. Samsung Heavy Industries Co. Ltd.

R AND B FALCON A PTY LTD,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DEHRADUN

Appeal is allowed in above terms

ITA 128/DDN/2025[2022-23]Status: DisposedITAT Dehradun30 Jan 2026AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwalita No. 128/Ddn/2025 : Asstt. Year: 2022-23 R & B Falcon A Pty Ltd., Vs Acit, Office No. 402, 4Th Floor, One Circle-2, Boulevard Lake, Boulevard Road, Dehradun, Hiranandani Business Park, Powai Uttarakhand-248001 Lit S.O. Mumbai-400076 (Appellant) (Respondent) Pan No. Aaccr5345Q Assessee By : Sh. Amit Arora, Ca & Sh. Vishal Mishra, Ca Revenue By : Sh. Mohan Lal Joshi, Sr. Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 30.01.2026 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2022-23, Arises Against The Cit(A)-3, Noida’S Din & Order No. Itba/Apl/S/250/2025-26/1076592383(1) Dated 30.05.2025, In Proceedings U/S 143(3) R.W.S. 144C Of The Income Tax Act, 1961. 2. Heard Both The Parties At Length. Case File Perused.

For Appellant: Sh. Amit Arora, CA &For Respondent: Sh. Mohan Lal Joshi, Sr. DR
Section 143(3)Section 244A

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 128/DDN/2025 : Asstt. Year: 2022-23 R and B Falcon A Pty Ltd., Vs ACIT, Office No. 402, 4th Floor, One Circle-2, Boulevard Lake, Boulevard Road, Dehradun, Hiranandani Business Park, Powai Uttarakhand-248001 Lit S.O. Mumbai-400076 (APPELLANT) (RESPONDENT) PAN No. AACCR5345Q Assessee by : Sh. Amit Arora, CA & Sh. Vishal Mishra, CA Revenue by : Sh. Mohan Lal Joshi, Sr. DR Date of Hearing: 15.01.2026 Date of Pronouncement: 30.01.2026 ORDER Per Satbeer Singh G…

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…

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,…

DURR SYSTEMS GMBH,CHENNAI vs. DDIT, CHENNAI

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1558/CHNY/2016[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

DURR SYSTEMS GMBH,CHENNAI vs. DDIT, CHENNAI

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1557/CHNY/2016[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

DURR SYSTEMS GMBH,CHENNAI vs. DDIT, CHENNAI

In the result, appeals filed by the assessee for all three assessment years are partly allowed for statistical purposes

ITA 1556/CHNY/2016[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/S. Durr Systems Gmbh, Deputy Commissioner Of Srinivas Towers, Ii Floor, V. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [Pan: Aaccd-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri. Vikram Vijayaraghavan, Advocate ""यथ" क" ओर से/Respondent By : Shri. Karthick Ranganathan, Sr. Standing Counsel सुनवाई क" तारीख/Date Of Hearing : 23.08.2023 घोषणा क" तारीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R

For Appellant: Shri. Vikram Vijayaraghavan, AdvocateFor Respondent: Shri. Karthick Ranganathan, Sr
Section 92B

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 1556, 1557 & 1558/Chny/2016 िनधा"रण वष" / Assessment Years: 2009-10, 2010-11 & 2011-12 M/s. Durr Systems GmbH, Deputy Commissioner of Srinivas Towers, II Floor, v. Income-Tax, No. 5, Cenotaph Road, International Taxation –(I), Teynampet, Chennai. Chennai – 600 018. [PAN: AACCD-4307-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीला…

SIME DARBY ENGINEERING SDN BHD,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeals are allowed for statistical purposes

ITA 1927/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 May 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Shri Ravi Sharma, Advocate &For Respondent: Shri Mayank Kumar, JCIT/DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1926 & 1927/Del/2017 Assessment Years: 2011-12 & 2012-13 Sime Darby Engineering n Bhd, Versus DCIT(International Taxation), C/o Price Waterhouse Coopers Circle-2, Dehradun. Pvt. Ltd., 17th Floor, Building 10, Tower C, DLF Cyber City, Gurgaon. PAN: AAOCS1189B (Appellant) (Respondent) Assessee by : Shri Ravi Sharma, Advocate & Shri Rishabh Malhotra, AR Revenue by : Shri Mayank Kumar, JCIT/DR Date of hearing : 23.02.2023 Date of pronouncement : 22 .05.2023 ORD…

SIME DARBY ENGINEERING SDN BHD,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeals are allowed for statistical purposes

ITA 1926/DEL/2017[2011-12]Status: DisposedITAT Dehradun22 May 2023AY 2011-12

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Shri Ravi Sharma, Advocate &For Respondent: Shri Mayank Kumar, JCIT/DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1926 & 1927/Del/2017 Assessment Years: 2011-12 & 2012-13 Sime Darby Engineering n Bhd, Versus DCIT(International Taxation), C/o Price Waterhouse Coopers Circle-2, Dehradun. Pvt. Ltd., 17th Floor, Building 10, Tower C, DLF Cyber City, Gurgaon. PAN: AAOCS1189B (Appellant) (Respondent) Assessee by : Shri Ravi Sharma, Advocate & Shri Rishabh Malhotra, AR Revenue by : Shri Mayank Kumar, JCIT/DR Date of hearing : 23.02.2023 Date of pronouncement : 22 .05.2023 ORD…

M/S DOLPHIN DRILLING LTD.,,NOIDA vs. DCIT (INTL. TAXATION), DEHRADUN

In the result, appeal of the assessee for assessment year 2013 – 14 in ITA number

ITA 5220/DEL/2016[2013-14]Status: DisposedITAT Dehradun08 Jun 2021AY 2013-14

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Thakur Singh Mapwal, JDCIT DR
Section 143Section 144CSection 28Section 41Section 44Section 44B

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5219 & 5220/Del/2016 (Assessment Year: 2011-12 and 2013-14) Dolphin Drilling Ltd, Vs. DICT (Intl Taxation), C/o. Nangia & Co, Circle-1, A-109, Sector-136, Dehradun Noida PAN: AABCD8263C (Appellant (Respondent) Assessee by: Shri Amit Arora, CA Shri Itesh Dodhi, CA Revenue by : Shri Thakur Singh Mapwal, JDCIT DR Date of Hearing 04/03/2021 Date of pronouncement 08/06/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by th…

M/S DOLPHIN DRILLING LTD.,,NOIDA vs. DCIT (INTL. TAXATION), DEHRADUN

In the result, appeal of the assessee for assessment year 2013 – 14 in ITA number

ITA 5219/DEL/2016[2011-12]Status: DisposedITAT Dehradun08 Jun 2021AY 2011-12

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Thakur Singh Mapwal, JDCIT DR
Section 143Section 144CSection 28Section 41Section 44Section 44B

…INCOME TAX APPELLATE TRIBUNAL DEHRADUN CIRCUIT BENCH: DEHRADUN BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 5219 & 5220/Del/2016 (Assessment Year: 2011-12 and 2013-14) Dolphin Drilling Ltd, Vs. DICT (Intl Taxation), C/o. Nangia & Co, Circle-1, A-109, Sector-136, Dehradun Noida PAN: AABCD8263C (Appellant (Respondent) Assessee by: Shri Amit Arora, CA Shri Itesh Dodhi, CA Revenue by : Shri Thakur Singh Mapwal, JDCIT DR Date of Hearing 04/03/2021 Date of pronouncement 08/06/2021 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are two appeals filed by th…