DIT v. Linde AG Linde Engineering Division

73 Taxmann.com 212Supreme Court of India2016#9129 most cited

What is DIT v. Linde AG Linde Engineering Division authority for?

No tax is required to be deducted on payments made to a foreign party for the purchase of goods if the property in the goods passes outside India. Additionally, a consortium fulfilling specific conditions may not require tax deduction.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2020.

Also referred to as

DIT v. Linde AG · tax deduction on goods · property passing outside India · consortium · Section 194C · Section 195 · circular 7 of 2016

Judgments citing DIT v. Linde AG Linde Engineering Division

Kec-Varaha-Khazana (Jv), Gurugram vs. ITO, Ward-2(3), Gurugram

In the result, the appeals of the department are dismissed

ITA 2943/DEL/2019[2015-16]Status: DisposedITAT Delhi05 May 2020AY 2015-16

Bench: Shri H.S. Sidhua.Y..: 2015-16

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y..: 2015-16 M/s KEC DELCO DUTSAN (JV) Vs. Income Tax Officer, Ward-2(3), 1st Floor, Building No. 9A, DLF, Gurgaon Cyber City, Phase-III, Gurgaon (PAN-AABAK2503L) (Appellant) (Respondent) A.Y..: 2015-16 M/s KEC TRIVENI KPIPL (JV), Vs. Income Tax Officer, Ward-2(3), GURGAON Gurgaon 8th Floor, Building No. 9A, DLF, Cyber City, Phase-III, Gurgaon (PAN-AABAJ1798B) (Appellant) (Respondent) A.Y.: 2015-16 M/s KEC SIDHARTH (JV) Vs. Income Tax Officer, Ward-2(3), GURGAON (JV) Gurgaon 8TH Floor, Building No…

Kec Sidharth (Jv), Gurgaon vs. ITO, Ward- 2(3), Gurgaon

In the result, the appeals of the department are dismissed

ITA 5844/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2020AY 2015-16

Bench: Shri H.S. Sidhua.Y..: 2015-16

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y..: 2015-16 M/s KEC DELCO DUTSAN (JV) Vs. Income Tax Officer, Ward-2(3), 1st Floor, Building No. 9A, DLF, Gurgaon Cyber City, Phase-III, Gurgaon (PAN-AABAK2503L) (Appellant) (Respondent) A.Y..: 2015-16 M/s KEC TRIVENI KPIPL (JV), Vs. Income Tax Officer, Ward-2(3), GURGAON Gurgaon 8th Floor, Building No. 9A, DLF, Cyber City, Phase-III, Gurgaon (PAN-AABAJ1798B) (Appellant) (Respondent) A.Y.: 2015-16 M/s KEC SIDHARTH (JV) Vs. Income Tax Officer, Ward-2(3), GURGAON (JV) Gurgaon 8TH Floor, Building No…

Kec Triveni Kpipl (Jv), Gurgaon vs. ITO, Ward- 2(3), Gurgaon

In the result, the appeals of the department are dismissed

ITA 5843/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2020AY 2015-16

Bench: Shri H.S. Sidhua.Y..: 2015-16

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y..: 2015-16 M/s KEC DELCO DUTSAN (JV) Vs. Income Tax Officer, Ward-2(3), 1st Floor, Building No. 9A, DLF, Gurgaon Cyber City, Phase-III, Gurgaon (PAN-AABAK2503L) (Appellant) (Respondent) A.Y..: 2015-16 M/s KEC TRIVENI KPIPL (JV), Vs. Income Tax Officer, Ward-2(3), GURGAON Gurgaon 8th Floor, Building No. 9A, DLF, Cyber City, Phase-III, Gurgaon (PAN-AABAJ1798B) (Appellant) (Respondent) A.Y.: 2015-16 M/s KEC SIDHARTH (JV) Vs. Income Tax Officer, Ward-2(3), GURGAON (JV) Gurgaon 8TH Floor, Building No…

Kec Delco Dustan (Jv), Gurgaon vs. ITO, Ward- 2(3), Gurgaon

In the result, the appeals of the department are dismissed

ITA 5842/DEL/2018[2015-16]Status: DisposedITAT Delhi05 May 2020AY 2015-16

Bench: Shri H.S. Sidhua.Y..: 2015-16

Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘SMC-I’, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER A.Y..: 2015-16 M/s KEC DELCO DUTSAN (JV) Vs. Income Tax Officer, Ward-2(3), 1st Floor, Building No. 9A, DLF, Gurgaon Cyber City, Phase-III, Gurgaon (PAN-AABAK2503L) (Appellant) (Respondent) A.Y..: 2015-16 M/s KEC TRIVENI KPIPL (JV), Vs. Income Tax Officer, Ward-2(3), GURGAON Gurgaon 8th Floor, Building No. 9A, DLF, Cyber City, Phase-III, Gurgaon (PAN-AABAJ1798B) (Appellant) (Respondent) A.Y.: 2015-16 M/s KEC SIDHARTH (JV) Vs. Income Tax Officer, Ward-2(3), GURGAON (JV) Gurgaon 8TH Floor, Building No…

Shri the Joint Secretary, Organising Committee for Winter Games 2009, New Delhi vs. JCIT, Dehradun

Appeals are disposed off

ITA 1576/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…99-Del-2013 and 1576-Del-2015-The Joint Secretary Organizing Committee for Winter Games, 9 purchase of the goods, no tax is required to be deducted. He further referred to the decision of Hon'ble Supreme Court in DIT Vs. Linde AG Linde Engineering Division 73 Taxmann.com 212 (SC) and submitted that per circular No. 7 of 2016 dated 07.03.2016, no tax is required to be deducted as the consortium fulfills the conditions as laid down in para 3 of that circular. In view of this, he submitted that the ld CIT (A) has wrongly held that tax is required to be deducted u/s 194C of the Act. In short his argument was…

DCIT (TDS), Dehradun vs. The Joint Secretary, Dehradun

Appeals are disposed off

ITA 799/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 Oct 2018

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…99-Del-2013 and 1576-Del-2015-The Joint Secretary Organizing Committee for Winter Games, 9 purchase of the goods, no tax is required to be deducted. He further referred to the decision of Hon'ble Supreme Court in DIT Vs. Linde AG Linde Engineering Division 73 Taxmann.com 212 (SC) and submitted that per circular No. 7 of 2016 dated 07.03.2016, no tax is required to be deducted as the consortium fulfills the conditions as laid down in para 3 of that circular. In view of this, he submitted that the ld CIT (A) has wrongly held that tax is required to be deducted u/s 194C of the Act. In short his argument was…

DCIT (TDS), Dehradun vs. The Joint Secretary, Dehradun

Appeals are disposed off

ITA 798/DEL/2013[2009-10]Status: DisposedITAT Delhi15 Oct 2018AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…99-Del-2013 and 1576-Del-2015-The Joint Secretary Organizing Committee for Winter Games, 9 purchase of the goods, no tax is required to be deducted. He further referred to the decision of Hon'ble Supreme Court in DIT Vs. Linde AG Linde Engineering Division 73 Taxmann.com 212 (SC) and submitted that per circular No. 7 of 2016 dated 07.03.2016, no tax is required to be deducted as the consortium fulfills the conditions as laid down in para 3 of that circular. In view of this, he submitted that the ld CIT (A) has wrongly held that tax is required to be deducted u/s 194C of the Act. In short his argument was…

Shri the Joint Secretary, Dehradun vs. ACIT, Dehradun

Appeals are disposed off

ITA 627/DEL/2013[2010-11 (F.Y.- 2009-10)]Status: DisposedITAT Delhi15 Oct 2018

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…99-Del-2013 and 1576-Del-2015-The Joint Secretary Organizing Committee for Winter Games, 9 purchase of the goods, no tax is required to be deducted. He further referred to the decision of Hon'ble Supreme Court in DIT Vs. Linde AG Linde Engineering Division 73 Taxmann.com 212 (SC) and submitted that per circular No. 7 of 2016 dated 07.03.2016, no tax is required to be deducted as the consortium fulfills the conditions as laid down in para 3 of that circular. In view of this, he submitted that the ld CIT (A) has wrongly held that tax is required to be deducted u/s 194C of the Act. In short his argument was…

Shri the Joint Secretary, Dehradun vs. ACIT, Dehradun

Appeals are disposed off

ITA 626/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi15 Oct 2018

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…99-Del-2013 and 1576-Del-2015-The Joint Secretary Organizing Committee for Winter Games, 9 purchase of the goods, no tax is required to be deducted. He further referred to the decision of Hon'ble Supreme Court in DIT Vs. Linde AG Linde Engineering Division 73 Taxmann.com 212 (SC) and submitted that per circular No. 7 of 2016 dated 07.03.2016, no tax is required to be deducted as the consortium fulfills the conditions as laid down in para 3 of that circular. In view of this, he submitted that the ld CIT (A) has wrongly held that tax is required to be deducted u/s 194C of the Act. In short his argument was…

Pico Deepali Overlays Consortium, New Delhi vs. ACIT, Central Circle-8, New Delhi

In the result, ITA No. 4929/Del/2018 is allowed for statistical purposes

ITA 4929/DEL/2018[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishipico Deepali Overlays Consortium, Vs. Acit, (By Deepali Designs Exhibits P. Ltd As Central Circle-8, Alleged Member), New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. Acit, As Alleged Member Of M/S. Pico Central Circle-8, Deepali Overlays Consortium, New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent)

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri H.K. Choudhary, CIT DR
Section 153ASection 177Section 177(3)Section 2(7)Section 253

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER PICO Deepali Overlays consortium, Vs. ACIT, (By Deepali Designs Exhibits P. Ltd as Central Circle-8, alleged member), New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. ACIT, As alleged member of M/s. PICO Central Circle-8, Deepali Overlays consortium, New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP188…

Deepali Designs & Exhibits Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA No. 4929/Del/2018 is allowed for statistical purposes

ITA 1561/DEL/2017[2011-12]Status: DisposedITAT Delhi19 Sept 2018AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishipico Deepali Overlays Consortium, Vs. Acit, (By Deepali Designs Exhibits P. Ltd As Central Circle-8, Alleged Member), New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. Acit, As Alleged Member Of M/S. Pico Central Circle-8, Deepali Overlays Consortium, New Delhi Plot No. 17, 2Nd & 3Rd Floor, Central Market, Punjabi Bagh West, New Delhi Pan: Aabap1880F (Appellant) (Respondent)

For Appellant: Shri Salil Kapoor, AdvFor Respondent: Shri H.K. Choudhary, CIT DR
Section 153ASection 177Section 177(3)Section 2(7)Section 253

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER PICO Deepali Overlays consortium, Vs. ACIT, (By Deepali Designs Exhibits P. Ltd as Central Circle-8, alleged member), New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP1880F (Appellant) (Respondent) Deepali Designs & Exhibits Pvt. Ltd, Vs. ACIT, As alleged member of M/s. PICO Central Circle-8, Deepali Overlays consortium, New Delhi Plot No. 17, 2nd and 3rd Floor, Central market, Punjabi Bagh West, New Delhi PAN: AABAP188…

M/S. Kec- Sidhartha (J.V.), Gurgaon vs. ITO, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 5943/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Feb 2017AY 2012-13

Bench: Shri S.V. Mehrotraassessment Year : 2012-13 Kec – Sidhartha (J.V.), Ito, Ward- 11(2), 8Th Floor, Building No.9A, Gurgaon. Vs. Dlf Cyber City, Phase- 3, Gurgaon. Pan : Aabak 1448 C (Appellant) (Respondent)

For Appellant: Shri Prakash Sinha, AdvFor Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER Assessment Year : 2012-13 KEC – Sidhartha (J.V.), ITO, Ward- 11(2), 8th Floor, Building No.9A, Gurgaon. Vs. DLF Cyber City, Phase- 3, Gurgaon. PAN : AABAK 1448 C (Appellant) (Respondent) Appellant by : Shri Prakash Sinha, Adv. Respondent by : Shri S. K. Jain, Sr.DR Date of hearing : 02-02-2017 Date of pronouncement : 28-02-2017 O R D E R PER S.V. MEHROTRA, A.M : This is an appeal filed by the assessee against the order dated 15.09.2016 passed by the Commissioner of Income Tax (Appeals)-1, Gurgaon, u/…

DIT v. Linde AG Linde Engineering Division (73 Taxmann.com 212) — Cited in 12 Judgments | BharatTax