How many judgments cite (ii) Hukum Chand Mills Ltd. v. CIT?

10 judgments on BharatTax cite (ii) Hukum Chand Mills Ltd. v. CIT (103 ITR 548), spanning 2011 to 2025.

Which sections of the Income Tax Act does (ii) Hukum Chand Mills Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 115A, Section 12(3), Section 144C(13), Section 147, Section 148, Section 149(1).

(ii) Hukum Chand Mills Ltd. v. CIT

103 ITR 548Supreme Court of India1976#10052 most cited

What is (ii) Hukum Chand Mills Ltd. v. CIT authority for?

The proportion of profits arising or accruing in India from sales, in the absence of a fixed formula, involves an element of estimation and approximation, not exact precision.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Also referred to as

Hukum Chand Mills Ltd. v. CIT · 103 ITR 548 · composite contract · profit attribution · Indian income · guesswork · approximation · proportion of profits · factual determination

Sections most often in play

Section 115A Section 12(3)Section 144C(13)Section 147 Section 148 Section 149(1)Section 234A Section 234B

Issues it is cited on

dependent agent pe permanent establishment associated enterprise dispute resolution panel final assessment order section 271 section 27 previous year transfer person company india

Judgments citing (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

ITA 2146/DEL/2024[2015-16]Status: DisposedITAT Delhi18 Jun 2025AY 2015-16

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 147Section 148

…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,

ITA 7782/DEL/2018[2014-15]Status: DisposedITAT Delhi11 Jan 2023AY 2014-15

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

Section 9(1)(vi)

…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…

M/S Tesla Transformers, Bhopal vs. ITO(International Taxation), Bhopal

In the result, Ground Numbers 1 to 4 of assessee’s appeal are dismissed

ITA 100/IND/2018[2015-16]Status: DisposedITAT Indore29 Nov 2022AY 2015-16

For Appellant: Shri Anil Khabya, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R

Section 195Section 201Section 201(1)Section 9

…ies carried out by a PE in India resulting in generation of income, may vary from case to case. Attribution of income has to be in line with the extent of activities of PE in India. In Galileo International Inc. (supra) as well as in Hukum Chand v. UOI [1976] 103 ITR 548 (SC), it was stressed that what are the proportions of profit of sales attributable to the profits carried on in a national jurisdiction is essentially dependent upon facts and circumstances of the case. The Court held that there cannot in the very nature of things great precision and exactness in the matters. As long as the attribution is based…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

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)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…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

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

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

…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

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

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)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 80HSection 9

…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

ITA 5290/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

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)

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

…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

ITA 5217/DEL/2012[2009-10]Status: DisposedITAT Delhi20 Jan 2016AY 2009-10

Section 143(2)Section 143(3)Section 44BSection 9(1)(vii)Section 92

Commissioner of Income Tax Delhi IV vs. Ehpt India P.Ltd

ITA - 1172 / 2008HC Delhi14 Dec 2011

Section 10ASection 143(3)Section 260A

…* 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…