Expat Services Inc. (2010) 195 Taxman 342 (Uttarakhand); Samsung Heavy Industries Co. Ltd. v. DIT

42 Taxmann.com 140High Court2014#20937 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2021.

Judgments citing Expat Services Inc. (2010) 195 Taxman 342 (Uttarakhand); Samsung Heavy Industries Co. Ltd. v. DIT

SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

ITA 1881/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Jun 2021AY 2013-14

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Sumitomo Corporation Vs Dcit (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi Aabcs6011P (Appellant) (Respondent)

Section 143(3)Section 144CSection 5

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) Sumitomo Corporation Vs DCIT (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi AABCS6011P (APPELLANT) (RESPONDENT) Appellant by Sh. C. S. Aggarwal, Sr. Adv., Sh. Ravi Pratap Mall, Adv Respondent by Sh. Satpal Gulati, CIT DR Date of Hearing 21.04.2021 Date of Pronouncement 09.06.2021 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 31/1/2017 passed by DCIT, Ci…

ALLSEAS MARINE CONTRACTORS SA,MUMBAI vs. DDIT (IT) 1(1), MUMBAI

In the result, the appeal is partly allowed

ITA 4656/MUM/2015[2008-09]Status: DisposedITAT Mumbai07 Sept 2018AY 2008-09

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director Of Income Sa C/O Nangia& Company Tax-(International) Vs. Unit No. 1101, 11Th Floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, Ganpatraokadam Marg, Lower Parel, Mumbai-400013. Pan No. Aagca0967P Appellant Respondent Assessee By : Mr. Porus Kaka, Senior Advocate Revenue By : Mr. M.V. Raj Guru, Dr Date Of Hearing : 11/06/2018 Date Of Pronouncement : 07/09/2018

For Appellant: Mr. Porus Kaka, Senior AdvocateFor Respondent: Mr. M.V. Raj Guru, DR
Section 143(3)Section 44BSection 5Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “L” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2008-09 Allseas Marine Contractors Dy. Director of Income SA C/o Nangia& Company Tax-(International) Vs. Unit No. 1101, 11th floor, B Taxation)-1(1) Wing, Peninsula Business Mumbai. Park, GanpatraoKadam Marg, Lower Parel, Mumbai-400013. PAN No. AAGCA0967P Appellant Respondent Assessee by : Mr. Porus Kaka, Senior Advocate Revenue by : Mr. M.V. Raj Guru, DR Date of Hearing : 11/06/2018 Date of pronouncement : 07/09/2018 ORDER PER N.K. PRADHAN, AM This…

M/S. IVECO SPA,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5696/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Jul 2016AY 2009-10

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…should be connected with the PE not only economically but also in substance. He further stated that the decision of the Delhi High Court squarely applies to the present case. f. He further relied upon the decision of Hon‟ble Uttrakhand High Court reported in 42 Taxmann.com 140 in Samsung heavy Industries Co. Ltd. Iveco SPA Italy V ADIT A Y 2007-08 & 2009-10 ITA No 5447/Del/2010 & 5696/Del/2012 Page 8 of 17 Vs. DIT wherein it is held that in absence of any material on record to show that the amount received for performing activities outside India was attributable to the business carried out by the assessee‟s PE…

IVECO SPA,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee for AY 2007-08 is party allowed

ITA 5447/DEL/2010[2007-08]Status: DisposedITAT Delhi29 Jul 2016AY 2007-08

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

For Appellant: Sh. CS Aggarwal, Sr. AdvFor Respondent: Sh. Anuj Arora, CIT DR
Section 143(3)Section 144Section 144CSection 271(1)

…should be connected with the PE not only economically but also in substance. He further stated that the decision of the Delhi High Court squarely applies to the present case. f. He further relied upon the decision of Hon‟ble Uttrakhand High Court reported in 42 Taxmann.com 140 in Samsung heavy Industries Co. Ltd. Iveco SPA Italy V ADIT A Y 2007-08 & 2009-10 ITA No 5447/Del/2010 & 5696/Del/2012 Page 8 of 17 Vs. DIT wherein it is held that in absence of any material on record to show that the amount received for performing activities outside India was attributable to the business carried out by the assessee‟s PE…

Expat Services Inc. (2010) 195 Taxman 342 (Uttarakhand); Samsung Heavy Industries Co. Ltd. v. DIT (42 Taxmann.com 140) — Cited in 4 Judgments | BharatTax