DIT v. Mitshubishi Corporation

Bombardier Transportation Gmmh, New Delhi vs. Addldirecoootor of Inomce-Tax (International Taxation), Range-1, New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

DCIT, Circle- 1(1)(2), Intl. Taxation, New Delhi vs. Bombardier Transportation Gmbh, New Delhi

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

Bombardier Transportation Gmbh, New Delhi vs. ADIT, New Delhi

In the result, appeal of the assessee is partly allowed

…2 ITA No 5732/Del/2011 (AY 2008-09) ITA Nos.4547 & 4511/Del/2017 (AY 2009-10) अपीलार्थी द्वारा / Appellant by प्रतिवादीद्वारा /Respondent by S/Shri Deepak Chopra, Anmol Anand & Ms. Priya Tandon Advocates Ms. Ekta Jain CIT-DR & Shri Om Prakash, Sr. DR सुनवाई की तिथि / Date of hearing : 10/10/2025 घोषणा की तिथि / Date of pronouncement : 07/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: The appeal of the assessee for AY 2008-09 and cross appeals for AY 2009-10 are taken up together as the issues raised in appeals for the impugned assessment years germinate from same set of facts. For the sake convivence, the appeals are…

Oracle Systems Corporation, New Delhi vs. DDIT, New Delhi

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Deputy Commissioner of Income Tax, Noida vs. Formula One Marketing II Limited, United Kingdom

Bench: Shri Shamim Yahya & Shri Sudhir Pareek

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No:- 5092/Del/2024 (Assessment Year- 2012-13) Deputy Commissioner of Formula one Marketing Income Tax, Room No. 602, Vs. II Limited, 6 Princes Aayakar Bhawan Sector-24, Gate Knightsbridge Noida. London. PAN No: AAECB6702F APPELLANT RESPONDENT Revenue by : Shri Surender Pal Singh, CIT(DR) Assessee by : Shri Hiten Thakkar, Adv. Date of Hearing : 01.05.2025 Date of Pronouncement : 30.05.2025 ORDER PER SUDHIR PAREEK, JM The instant appeal has been preferred by…

Honda Trading Asia Co. Ltd., Thailand vs. DCIT, Intl. Taxation Circle, Noida

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

Honda Trading Asia Co. Ltd., New Delhi vs. DCIT, Noida

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCHES ‘D’ : NEW DELHI) BEFORE SHRI G.S.PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1160/Del/2015, A.Y. : 2010-11 ITA No.2041/Del/2017, A.Y. : 2013-14 ITA No.7804 /Del/2017, A.Y.: 2014-15 ITA No.7276/Del/2018, A.Y.: 2015-16 Honda Trading Asia Company Vs. DCIT, Limited, Sector-24, 152,3rd Floor, Indosuez House, Noida Wire Less Road, Lumpini, Pathum Wan, Bangkok, Thailand PAN: AACCH3273K (APPELLANT) (RESPONDENT) Assessee by Sh. Percy Pardiwalla, Sr. Adv. & Kamal Arya, Adv. Revenue by Shri Vizay B. Vasanta, CIT-DR & Sanjay Kumar, Sr. DR…

India Property (Mauritius) Company II, Mauritius vs. ACIT, Circle Int. Taxation 2(1)(1), New Delhi

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1020 /DEL/2023 Assessment Year: 2018-19 India Property (Mauritius) Company-II, Vs ACIT, C/o Apex Fund & Corporate Services Circle Int. Tax. 2(1)(1), (Mauritius) Ltd., Lot 15 A3, 1st Floor, New Delhi. Cybercity Ebene, Mauritius. PAN- AABCJ8313K APPELLANT RESPONDENT Assessee represented by Sh. Ajay Vohra, Sr. Adv. Sh. Divyanshu Aggarwal, Adv. Department represented by Sh. Vizay B. Vassanta, CIT(DR) Sh. Vivek Vardhan, Sr. DR Date of hearing 07.06.2024 D…

Computer Modelling Group Limited, Canada vs. ACIT International Taxation Circle 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

Computer Modelling Group Limited, Canada vs. DCIT Circle International Taxation 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…

Computer Modelling Group Limited, Canada vs. ACIT, Circle-1(2)(1), Int. Taxation, New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA No. 2090/Del/2023 Assessment Year: 2012-13 ITA No. 2305/Del/2022 Assessment Year: 2019-20 ITA No. 2091/Del/2023 Assessment Year: 2020-21 ITA No. 3102/Del/2023 Assessment Year: 2021-22 Computer Modelling Group Ltd., Vs. ACIT, Circle International 3710, 33 Street NW, Calgary, Taxation-1(2)(1), Canada New Delhi PAN :AADCC9658E (Appellant) (Respondent) Assessee by Shri Manuj Sabharwal, Adv. Department by Shri Vizay B. Vasanta, CIT-DR Date of hearing 14.03.2024 Date o…