(i) SMS Concast AG v. DDIT

153 Taxmann.com 718Reported decision2023#19271 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 234DSection 244ASection 9(1)(vii)Section 234BSection 12Section 5(2)(i)Section 7

Issues it is cited on

trcsection 234dsection 244asection 9(1)(vii)fees for technical servicestax treatypermanent establishmentsection 9(1)section 234bnon-residentsection 24double taxation

Judgments citing (i) SMS Concast AG v. DDIT

Andritz Ag, New Delhi vs. DCIT, Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeal is dismissed

ITA 7850/DEL/2017[2014-15]Status: DisposedITAT Delhi27 Jun 2024AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

Andritz Ag, New Delhi vs. DDIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 288/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jun 2024AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

DCIT (International Taxation), New Delhi vs. M/S. Andritz Ag, New Delhi

In the result, appeal is dismissed

ITA 2622/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jun 2024AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

Andritz Ag, New Delhi vs. DDIT (International Taxation), New Delhi

In the result, appeal is dismissed

ITA 5991/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Jun 2024AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

(i) SMS Concast AG v. DDIT (153 Taxmann.com 718) — Cited in 4 Judgments | BharatTax