Foster Wheeler France S.A v. DDIT

67 Taxmann.com 120Income Tax Appellate Tribunal2016#14340 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(10)Section 144C(13)Section 144C(15)(b)Section 144C(5)

Issues it is cited on

section 270a(9)(a)make available conditionsection 44dasection 44dsection 144c(10)make available clausesection 270a(9)penalty under section 270asection 9(1)(vii)computer softwareeligible assesseebusiness connection

Judgments citing Foster Wheeler France S.A v. DDIT

Bechtel Ltd, London vs. ACIT, Circle 1(1)(2), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 756/DEL/2023[2020-21]Status: DisposedITAT Delhi31 Dec 2025AY 2020-21
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Bechtel Limited, London vs. ACIT, Circle Int. Tax 1(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1816/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Hakam Fluid Power Pvt. Ltd., New Delhi vs. ITO Ward 11(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 756/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara (Judicial Member)

Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Private Limited'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 2129/BANG/2018[2013-14]Status: DisposedITAT Bangalore29 Apr 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Lemnisk Private Limited (Formerly Known As 'Vizury Interactive Solutions Pvt Ltd'), Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(2), Bangalore

In the result appeal filed by assessee for assessment year

ITA 1851/BANG/2017[2012-13]Status: DisposedITAT Bangalore29 Apr 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri K.R. Vasudevan

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1851/Bang/2017 & 2129/Bang/2018 Assessment Years : 2012-13 & 2013-14 M/s. Lemnisk Pvt. Ltd., (formerly known as ‘Vizury The Deputy Interactive Solutions Pvt. Commissioner of Ltd.), Income Tax, No. 135, 1st Cross, Circle – 7 (1) (2), 5th Block, Koramangala, Vs. Bangalore. Bangalore – 560 095. PAN: AACCV8881B APPELLANT RESPONDENT : Shri K.R. Vasudevan, Assessee by Advocate : Dr. Manjunath Karkihalli, Revenue by CIT DR Date of Hearing : 02-03-2022 Date of Pronounc…

Outotec Oyj, Kolkata vs. DCIT, International Taxation 2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 462/KOL/2015[2011-2012]Status: DisposedITAT Kolkata14 Oct 2016AY 2011-2012

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…Outotec Oyj, AY 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 558/Kol/2014 Assessment Year: 2010-11 & I.T.A Nos. 462/Kol/2015 Assessment Year: 2011-12 Outotec Oyj (PAN: AABCO2957Q) Vs. Deputy Director of Income-tax,(I.T)-2(1) Kolkata. (Appellant) (Respondent) Date of hearing: 22.09.2016 Date of pronouncement: 14.10.2016 For the Appellant: Shri K.M. Gupta, Advocate & Shri S. Roy Choudhury, FCA For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee ar…

Outotec Oyj, Kolkata vs. DDIT(It)-2(1), Kolkata

In the result, both the appeals of the assessee are allowed

ITA 558/KOL/2014[2010-2011]Status: DisposedITAT Kolkata14 Oct 2016AY 2010-2011

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri K.M. Gupta, Advocate &For Respondent: Shri G. Mallikarjuna, CIT, DR
Section 144C(5)

…Outotec Oyj, AY 2010-11 & 2011-12 IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A Nos. 558/Kol/2014 Assessment Year: 2010-11 & I.T.A Nos. 462/Kol/2015 Assessment Year: 2011-12 Outotec Oyj (PAN: AABCO2957Q) Vs. Deputy Director of Income-tax,(I.T)-2(1) Kolkata. (Appellant) (Respondent) Date of hearing: 22.09.2016 Date of pronouncement: 14.10.2016 For the Appellant: Shri K.M. Gupta, Advocate & Shri S. Roy Choudhury, FCA For the Respondent: Shri G. Mallikarjuna, CIT, DR ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee ar…