(ii) Hukum Chand Mills Ltd. v. CIT

TRANS WORLD INTERNATIONAL LLC,WILMINGTON, DELAWARE, USA vs. DEPUTY COMMISSIONER OF INCOME TA, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, CIVIC CENTRE, NEAR MINTO ROAD, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

…being always subject to guesswork especially in the absence of any pre-defined formula prescribed under the Act. 35. The aforesaid proposition has been approved and acknowledged by the Hon'ble Supreme Court in the case of Hukam Chand Mills Ltd. v. CIT [1976] 103 ITR 548 (SC) wherein it was held that: "The question as to what proportion of the profits of the sales in categories (a), (b), (c) and (d) arose or accrued in British India is essentially one of fact depending upon the circumstances of the case. In the absence of some statutory or other fixed formula, any finding on the question of proportion involves so…

DCIT, CIRCLE- 1(2)(1), INTERNATIONAL TAXATION , NEW DELHI vs. CONVERGYS CUSTOMER MANAGEMENT GROUP INC., NEW DELHI

In the result, assessee’s appeal is partly allowed, whereas,

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15

…aws decided by Hon’ble Supreme Court which have dealt with attribution of the profits to the Indian PEs: (i) Anglo French Textile Company Ltd. vs CIT 23 ITR 101 (SC), in which 10% attribution has been held to be reasonable. (ii) Hukum Chand Mills Ltd. Vs. CIT 103 ITR 548 (SC), in which 15% attribution has been held to be reasonable. 11.24. These cases decided by the Apex Court though are old, but they still hold the field as they have not been tinkered with. In our considered view, the adoption of higher figure of 15% as held by Hon’ble Supreme Court in the Hukum Chand Mills Ltd. (supra), for attribution of asse…

ITOCHU CORPORATION,JAPAN vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-2(1)(1), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

…tanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101 (SC); 20 Hukum Chand Mills Ltd. Vs. CIT 103 ITR 548 (SC); 21 CIT Vs. Ahmedbhai Umarbhai & Co. 18 ITR 472 (SC); 22 The Anglo–French Textile Co. Ltd. Vs. CIT 25 ITR 27 (SC); 23 Annamalais Timber Trust and Co. Vs. CIT 41 ITR 781 (Mad.) 24 CIT Vs. Bertrams Scotts Ltd. 31 Taxman 444 (Cal.); 25 Samsung Heavy Industries Co. Ltd. Vs. DIT (ITA. 01 of 2012); 26 Radhasoami Satsang Vs. CIT (1992) 193 ITR 321…

ITOCHU CORPORATION,JAPAN vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

The appeals of the assessee are partly allowed for statistical purposes

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

…tanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101 (SC); 20 Hukum Chand Mills Ltd. Vs. CIT 103 ITR 548 (SC); 21 CIT Vs. Ahmedbhai Umarbhai & Co. 18 ITR 472 (SC); 22 The Anglo–French Textile Co. Ltd. Vs. CIT 25 ITR 27 (SC); 23 Annamalais Timber Trust and Co. Vs. CIT 41 ITR 781 (Mad.) 24 CIT Vs. Bertrams Scotts Ltd. 31 Taxman 444 (Cal.); 25 Samsung Heavy Industries Co. Ltd. Vs. DIT (ITA. 01 of 2012); 26 Radhasoami Satsang Vs. CIT (1992) 193 ITR 321…

M/S. VOITH PAPER GMBH,NEW DELHI vs. DDIT, NEW DELHI

In the result, appeal of the assessee is dismissed

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

…ws decided by Hon’ble Supreme Court which have dealt with attribution of the profits to the Indian PEs: (i) Anglo French Textile Company Ltd. vs CIT 23 ITR 101 (SC), in which 10% attribution has been held to be reasonable. (ii) Hukum Chand Mills Ltd. vs. CIT 103 ITR 548 (SC), in which 15% attribution hasbeen held to be reasonable. 11.24. These cases decided by the Apex Court though are old. but they still hold the field as they have not been tinkered with. In our considered view. the adoption of higher figure of 15% as held by Hon’ble Supreme Court in the Hukum Chand Mills Ltd. (supra). Tor attribution of asses…

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

…aws decided by Hon‘ble Supreme Court which have dealt with attribution of the profits to the Indian PEs: (i) Anglo French Textile Company Ltd. vs CIT 23 ITR 101 (SC), in which 10% attribution has been held to be reasonable. (ii) Hukum Chand Mills Ltd. vs. CIT 103 ITR 548 (SC), in which 15% attribution has been held to be reasonable. 11.24. These cases decided by the Apex Court though are old, but they still hold the field as they have not been tinkered with. In our considered view, the adoption of higher figure of 15% as held by Hon‘ble Supreme Court in the Hukum Chand Mills Ltd. (supra), for attribution of asses…

ADIT, DEHRADUN vs. M/S. HALLIN MARINE UK LTD., DEHRADUN

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Hallin Marine UK Ltd., Vs. ADIT, Intl. Taxation, Dehradun C/o Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And Assessment Year: 2009-10 ADIT, International Taxation, Vs. M/s. Hallin Marine UK Ltd., 13A-Subhash Road, Aayakar C/o Nangia & Company, Suite Bhawan, Dehradun 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And C.O. 463/Del/2012 [In ITA No. 5290/Del/2012]…

HALLIN MARINE UK LTD.,,NEW DELHI vs. ADIT, DEHRADUN

In the result, both the appeal and the cross objection filed by the assessee are dismissed and the appeal filed by the Revenue is allowed partly for statistical purposes

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2009-10 M/S. Hallin Marine Uk Ltd., Vs. Adit, Intl. Taxation, Dehradun C/O Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (Pan: Aabch9433L) (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2009-10 M/s. Hallin Marine UK Ltd., Vs. ADIT, Intl. Taxation, Dehradun C/o Nangia & Company, Suite 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And Assessment Year: 2009-10 ADIT, International Taxation, Vs. M/s. Hallin Marine UK Ltd., 13A-Subhash Road, Aayakar C/o Nangia & Company, Suite Bhawan, Dehradun 4A, Plaza M-6, Jasola, New Delhi (PAN: AABCH9433L) (Appellant) (Respondent) And C.O. 463/Del/2012 [In ITA No. 5290/Del/2012]…

COMMISSIONER OF INCOME TAX DELHI IV vs. EHPT INDIA P.LTD.

…* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on : November 14th, 2011. % Date of Decision : 14th December, 2011. + ITA 1172/2008 COMMISSIONER OF INCOME TAX DELHI IV .....Petitioner Through Mr. Kiran Babu, Sr. Standing Counsel/Income Tax Deptt. versus EHPT INDIA P. LTD. ..... Respondent Through Dr. Rakesh Gupta, Advocate with Ms. Rani Kiyala, Advocate. AND + ITA 1194/2008 COMMISSIONER OF INCOME TAX DELHI IV .... Petitioner Through Mr. Kiran Babu, S…