DSD Noell GmbH v. DCIT

165 Taxmann.com 76Reported decision#15037 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 142(1)Section 143(3)Section 144C(13)Section 234BSection 234CSection 234DSection 271(1)(c)Section 133(6)

Issues it is cited on

installation pefixed place pedirections of the drppermanent establishmentsection 144c(13)liable to taxdispute resolution panelinternational transactionsection 234bnon-residentdraft assessment ordersection 133(6)

Judgments citing DSD Noell GmbH v. DCIT

Alstom Transport Sa, Karnataka vs. DCIT, Int. Taxation Circle 1(1)(1), Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1715/DEL/2025[2022-23]Status: DisposedITAT Delhi26 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Karnataka vs. DCIT, Int. Taxation Circle 1(1)(1), Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1714/DEL/2025[2015-16]Status: DisposedITAT Delhi26 Nov 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Bangalore vs. DCIT Intl. Taxation Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1713/DEL/2025[2014-15]Status: DisposedITAT Delhi26 Nov 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Bangalore vs. DCIT Intl. Taxation Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1712/DEL/2025[2013-14]Status: DisposedITAT Delhi26 Nov 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Alstom Transport Sa, Karnataka vs. DCIT International Taxation, Circle 1(1)(1), New Delhi

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1711/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Nov 2025AY 2011-12

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

Lion Services Ltd., Delhi vs. Addl JCIT, Ludhiyana

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

ITA 1711/DEL/2024[2019-20]Status: DisposedITAT Delhi13 Jan 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

For Appellant: Shri Deepak Chopra & Ms. Priyan TandonFor Respondent: Shri Nikhil Kumar Govila, CIT(DR)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…