Hindustan Shipyards v. State of AP

6 SCC 579Reported decision2000#7959 most cited
14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2001 to 2023.

Issues it is cited on

installation pesection 100section 44bbsection 44bcopyrighted articlesection 5(2)section 9(1)(vi)business connectionpermanent establishmentsection 9(1)(vii)computer softwaresection 260

Judgments citing Hindustan Shipyards v. State of AP

Deputy Commissioner of Income Tax, Jabalpur vs. Orient Paper Mills Prop. M/S Orient Papers &

In the result, both the appeals filed by the Revenue are dismissed

ITA 35/JAB/2014[2009-10]Status: DisposedITAT Jabalpur20 Sept 2023AY 2009-10

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

…e on such payments. The Assessing Officer referred to clause 3 of the contract agreement relating to scope of supplies and services. He further referred to the decision of Hon’ble Supreme Court in the case of Hindustan Shipyard Ltd versus State of A.P. (2000) 6 SCC 579 and observed that contract for sale of the goods is different from the contract for works in labour. The Assessing Officer observed that non-resident rendered services in India and a portion of out of the payment made to him, has accrued to him in India and therefore, under the provisions of section 195 of the Act, not only to the income portion co…

Deputy Commissioner of Income Tax, Jabalpur vs. Orient Paper Mills Prop. M/S Orient Papers &

In the result, both the appeals filed by the Revenue are dismissed

ITA 34/JAB/2014[2008-09]Status: DisposedITAT Jabalpur20 Sept 2023AY 2008-09

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

Section 195Section 201Section 201(1)

…e on such payments. The Assessing Officer referred to clause 3 of the contract agreement relating to scope of supplies and services. He further referred to the decision of Hon’ble Supreme Court in the case of Hindustan Shipyard Ltd versus State of A.P. (2000) 6 SCC 579 and observed that contract for sale of the goods is different from the contract for works in labour. The Assessing Officer observed that non-resident rendered services in India and a portion of out of the payment made to him, has accrued to him in India and therefore, under the provisions of section 195 of the Act, not only to the income portion co…

Commissioner of Customs, Central Excise and Service Tax vs. M/S Suzlon Energy Ltd

Appeals stand disposed of in terms of

C.A. No.-011400-011401 - 2018Supreme Court10 Apr 2023

Bench: HON'BLE MR. JUSTICE M.R. SHAH

Section 65Section 65(105)(zzzzd)Section 73Section 75Section 76Section 85

…her supply of goods as per specifications given by the customer is a contract of sale of goods or merely a contract for work on labour. It is submitted that in the case of Hindustan Shipyard Ltd. v. State of A.P., reported in (2000) 6 SCC 579, it is held that if the thing to be delivered has any individual existence before the delivery as the sole property of the party who is to deliver it, then it is a sale. Further, if the bulk of material used in construction belongs to the manufacturer who sells the end product for a price, then it is a strong pointer to the conclusion that…

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…ed for the purpose of tax avoidance. (d) That the learned AO/DRP has erroneously held that the relevant two contracts were in the nature of non-divisible 'works contract' and erroneously relied on the decision of Hindustan Shipyard (2000) 119 STC 533; (2000) 6 SCC 579, not applicable on facts and in law. (e) That the learned A.O./DRP has made erroneous observations, assumptions of facts, in coming to the conclusion that the business activities carried out by the service (deemed) PE of the Appellant in India contributed to the earning of profits earned by the Appellant from offshore supply of equipments without…

Nokia Networks Oy vs. Asst. Director of Income Tax

ITA/1138/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Nokia Networks Oy vs. Asstt. Director of Income Tax

ITA/1137/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Director of Income Tax vs. Uop Lic, New Delhi

ITA/1324/2007HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Icec India P.Ltd vs. Commissioner of Income Tax

ITA/359/2005HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Director of Income Tax vs. C.I.T Alcatel

ITA - 30 / 2008HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…

Director of Income Tax vs. Uop Lic, New Delhi

ITA - 1324 / 2007HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…

Dte of Income Tax vs. Nokia Network Oy

ITA - 505 / 2007HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…

Director of Income Tax vs. M/S Nokia Networks Oy

ITA/512/2007HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…

Ishikawajma-Harima Heavy Industries Ltd vs. Director of Income Tax, Mumbai

The appeal is allowed in part and to

C.A. No.-000009-000009 - 2007Supreme Court04 Jan 2007
For Respondent: Director of Income Tax, Mumbai
Section 241

…upport of his contention that the contract is a composite one, has relied upon the following decisions : N. Khadervali Sahib (Dead) by L.Rs. and Another v. N. Gudu Sahib (Dead) and Others [(2003) 3 SCC 229]; Hindustan Shipyard Ltd. v. State of A.P. [(2000) 6 SCC 579]; State of Rajasthan v. M/s Man Industrial Corporation Ltd. [(1969) 1 SCC 567], K.S. Subbiah Pillai v. Commissioner of Income Tax [(1999) 3 SCC 170]; M/s Patnaik and Co. Ltd. v. Commissioner of Income Tax, Orissa [(1986) 4 SCC 16]; BSES Ltd. (Now Reliance Energy Ltd.) v. Fenner India Ltd. and Another [(2006) 2 SCC 728]. The said decisions…

M/S. Associated Cement Companies Ltd vs. Comnr. of Customs

Appeals are dismissed but in

C.A. No.-000821-000821 - 2000Supreme Court25 Jan 2001
For Respondent: COMMISSIONER OF CUSTOMS

…http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 28 CASE NO.: Appeal (civil) 821 of 2000 Appeal (civil) 1021 of 2000 Appeal (civil) 1023 of 2000 Appeal (civil) 1027 of 2000 Appeal (civil) 1028 of 2000 Appeal (civil) 1029 of 2000 Appeal (civil) 1030 of 2000 Appeal (civil) 1031 of 2000 Appeal (civil) 1032 of 2000 Appeal (civil) 1033 of 2000 Appeal (civil) 1423 of 2000 Appeal (civil) 1493 of 2000 Appeal (civil) 1494 of 2000 Appeal (civil) 3250-3251 of 2000 Appeal (civil) 3632 of 2000 PETITIONER: M/S ASSOCIATED CEMENT COMPA…

Hindustan Shipyards v. State of AP (6 SCC 579) — Cited in 14 Judgments | BharatTax