DIT v. Alcatel Lucent USA, Inc.

264 CTR 240High Court2014#8356 most cited

What is DIT v. Alcatel Lucent USA, Inc. authority for?

The liability to pay tax is discharged once tax is deducted at source by the person responsible for making the payment.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

DIT v. Alcatel Lucent USA · Inc. · 264 CTR 240 · tax liability discharged · TDS · deduction at source · payer's liability · assessee's liability · Chapter XVII · Income Tax Act

Judgments citing DIT v. Alcatel Lucent USA, Inc.

DCIT, Circle- 2, International Taxation, Dehradun vs. Gaia Ship Management As, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 5304/DEL/2018[2015-16]Status: DisposedITAT Dehradun22 Dec 2023AY 2015-16

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 5304/Del/2018 (Assessment Year: 2015-16) DCIT, Vs. M/s. Gaia Ship Management AS Circle-1, International (formerly known as Rolv Berg Taxation, Dehradun Drive AS), 214-2nd Floor, Ajanta Hotel, Santacrauz (W), Mumbai (Appellant) (Respondent) PAN:a AACCR6772K Assessee by : Ms. Ananya Kapoor, Adv Revenue by: Sh. Mayank Kumar, Adit CIT DR (International) Date of Hearing 15/12/2023 Date of pronouncement 22/12/2023 O R D E R PER M. BAL…

DCIT, Circle- 1, International Taxation, Dehradun vs. Gaia Ship Management As, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 7476/DEL/2017[2014-15]Status: DisposedITAT Dehradun22 Dec 2023AY 2014-15

Bench: Shri M. Balaganesh & Shri Yogesh Kumar Us(Through Video Conferencing)

For Appellant: Ms. Ananya Kapoor, AdvFor Respondent: Sh. Mayank Kumar, Adit CIT DR
Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR US, JUDICIAL MEMBER (Through Video Conferencing) ITA No. 5304/Del/2018 (Assessment Year: 2015-16) DCIT, Vs. M/s. Gaia Ship Management AS Circle-1, International (formerly known as Rolv Berg Taxation, Dehradun Drive AS), 214-2nd Floor, Ajanta Hotel, Santacrauz (W), Mumbai (Appellant) (Respondent) PAN:a AACCR6772K Assessee by : Ms. Ananya Kapoor, Adv Revenue by: Sh. Mayank Kumar, Adit CIT DR (International) Date of Hearing 15/12/2023 Date of pronouncement 22/12/2023 O R D E R PER M. BAL…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon‘ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated/Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs., Alacatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon‘ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of Ld. CIT-DR (Intl. Tax). The Hon‘ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under: ―17. Thus, from a combined rea…

DDIT, Dehradun vs. M/S. Rolv Berg Drive As, Mumbai

Appeal is dismissed

ITA 4621/DEL/2014[2010-11]Status: DisposedITAT Delhi18 Jun 2019AY 2010-11

Bench: Shri R. K. Panda & Ms Suchitra Kambleddit Vs Rolv Berg Drive As International Taxation C/O. M/S. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (Jvlr), (Appellant) Opp. Majas Bas Depot, Andheri (E) Mumbai Aaccr6772K (Respondent)

Section 234Section 448Section 44B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER DDIT Vs Rolv Berg Drive AS International Taxation C/o. M/s. Anil Khanna & Associates, Dehradun C. As, 307, Oberoi Splendor, Tower-C, Jogeshwari Vikhroli Link Road (JVLR), (APPELLANT) Opp. Majas Bas Depot, Andheri (E) Mumbai AACCR6772K (RESPONDENT) Appellant by Sh. Surender Pal, Sr. DR Respondent by Sh. Salil Kapoor, Sidharth Kr. & Ms. Pallavi, Advs. Date of Hearing 22.05.2019 Date of Pronouncement 18.06.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is fil…

Bg International Ltd., Mumbai vs. ACIT (International Taxation), Circle-1, Dehradun

In the result, all the appeals of the assessee are partly allowed

ITA 4840/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Jan 2019AY 2014-15

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon’ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated /Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs. Alcatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of C…

Bg International Ltd., Mumbai vs. ACIT (International Taxation), Circle-1, Dehradun

In the result, all the appeals of the assessee are partly allowed

ITA 4839/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Jan 2019AY 2013-14

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon’ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated /Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs. Alcatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of C…

M/S. Bg International Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, all the appeals of the assessee are partly allowed

ITA 3640/DEL/2017[2012-13]Status: DisposedITAT Delhi30 Jan 2019AY 2012-13

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon’ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated /Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs. Alcatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of C…

M/S. Bg International Ltd., Mumbai vs. JCIT (International Taxation), Dehradun

In the result, all the appeals of the assessee are partly allowed

ITA 245/DEL/2017[2011-12]Status: DisposedITAT Delhi30 Jan 2019AY 2011-12

Bench: Shri Before Shri G.D. Agrawal, Before Shri Before Shri G.D. Agrawal, G.D. Agrawal, Vice G.D. Agrawal, Vice & And & Shri Sudhanshu Srivastava Shri Sudhanshu Srivastavashri Sudhanshu Srivastava Shri Sudhanshu Srivastava

Section 143(3)Section 144CSection 153Section 153(4)

…payers i.e. BGEPIL. In support of her contention, she has relied upon the decisions of Hon’ble Delhi High Court in the case of DIT vs. Jacobs Civil Incorporated /Mitsubishi Corporation, 235 CTR 123 (Delhi) and in the case of DIT vs. Alcatel Lucent USA, Inc., 264 CTR 240 (Delhi). After considering the arguments of both the sides and perusing the decisions of Hon’ble Uttarakhand High Court and Delhi High Court, we are unable to agree with the contention of ld. CIT DR (Intl. Tax). The Hon’ble Jurisdictional High Court in the case of DIT vs. Maersk Co. Ltd., 334 ITR 79, held as under:- “Looking into the scheme of C…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…also upheld the deletion of interest u/s ITA No. 6892/Del/2017 A.Y. 2009-10 GE Nuovo Pignone SPA, Gurgaon 234B. This was opposed by the ld. DR who referred to an earlier judgment of the Hon’ble Delhi High Court in DIT (IT) vs. Alcatel Lucent USA Inc. (2014) 264 CTR 240 (Del) in which levy of interest was approved. The ld. DR submitted that the facts of the instant case are similar to Alcatel Lucent USA Inc. (supra). 60. We are not inclined to accept the contention advanced on behalf of the Revenue in this regard. The Hon’ble Delhi High Court in assessee’s own group cases involving identical facts has approved t…

DCIT, New Delhi vs. M/S Terma A/S

In the result appeal filed by the revenue stands dismissed

ITA 89/DEL/2016[2012-13]Status: DisposedITAT Delhi02 Jul 2018AY 2012-13

Bench: Shri N.K.Billaiya & Smt. Beena A Pillaiay: 2012-13 Dcit, Circle 3(1)(1) Vs. M/S Terma A/S New Delhi Hovmarken 4 8520, Lystrup Denmark

For Appellant: NoneFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 195Section 195(1)Section 195(2)Section 201Section 234ASection 234B

…er gave effect to the directions of DRP and did not charge interest under section 234B of the Act. 5. Aggrieved by the order of Ld. AO, revenue is in appeal before us now. 6. Ld. CIT,DR placed reliance upon the decision of Alcatel Lucent USA Inc., reported in 264 CTR 240 as well as the decision of Hon’ble Bombay High Court in case of Blue Star Ltd vs. CIT reported in 217 ITR 514. 7. We have perused the submissions advanced by Ld. CIT,DR on the basis of the records placed before us. 7.1. In our considered opinion, this issue has attained finality by the decision of Hon’ble Supreme Court in case of DIT, Intl.Tax.-I…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…and iv) Satellite TV Asia Region Ltd. v/s DDIT, 117 TTJ 249 (Mum.). 43. The learned Departmental Representative on the other hand justified the levy of interest by relying upon the decision of the Hon'ble Delhi High Court in DIT v/s Alcatel Lucent USA Inc., 264 CTR 240 (Del.). 44. We have considered the submissions of the parties and perused the material available on record. The Hon'ble Jurisdictional High Court in NGC Network Asia LLC (supra), have clearly held that in case of a non–resident company, no interest can be levied for non–payment of advance tax because a duty is cast on the payer to deduct tax at…

Sgl Entertainment Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee is treated as allowed

ITA 8684/MUM/2011[2007-08]Status: DisposedITAT Mumbai02 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ashwani Taneja

For Appellant: Shri Porus KakaFor Respondent: Shri N K Chand
Section 144C(13)

…to 8695/Mum/2011 retrospectively in view of the amendment brought in by the Finance Act, 2012. 17. So far as the chargeability of interest u/s 234B, he relied upon the decision of Delhi High Court in the case of DIT vs Alcatell Lucent USA, reported in (2014) 264 CTR 240. Once it has been accepted that the assessee has a business connection in India, then interest under section 234B is chargeable. On other disallowances, he strongly relied upon the order of the AO. 18. On the issues raised in the additional grounds, it has been submitted that, it is only a matter of calculation under the PSM and when assessee it…

Satellite Television Asian Region Ltd, Mumbai vs. DDIT (It) 2(1), Mumbai

In the result, appeal of the assessee is treated as allowed

ITA 8683/MUM/2011[2007-08]Status: DisposedITAT Mumbai02 Feb 2016AY 2007-08

Bench: Shri Amit Shukla & Shri Ashwani Taneja

For Appellant: Shri Porus KakaFor Respondent: Shri N K Chand
Section 144C(13)

…to 8695/Mum/2011 retrospectively in view of the amendment brought in by the Finance Act, 2012. 17. So far as the chargeability of interest u/s 234B, he relied upon the decision of Delhi High Court in the case of DIT vs Alcatell Lucent USA, reported in (2014) 264 CTR 240. Once it has been accepted that the assessee has a business connection in India, then interest under section 234B is chargeable. On other disallowances, he strongly relied upon the order of the AO. 18. On the issues raised in the additional grounds, it has been submitted that, it is only a matter of calculation under the PSM and when assessee it…

DIT v. Alcatel Lucent USA, Inc. (264 CTR 240) — Cited in 13 Judgments | BharatTax