(International Taxation) v. Samsung Heavy Industries Co. Ltd.

426 ITR 1Supreme Court of India2020#4084 most cited

What is (International Taxation) v. Samsung Heavy Industries Co. Ltd. authority for?

A permanent establishment (PE) exists if there is a fixed place of business through which an enterprise's business is wholly or partly carried on, reflecting the importance of PE concepts with globalized economic activity.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2025.

Also referred to as

Samsung Heavy Industries Co. Ltd. · permanent establishment · PE · Article 5(1) · fixed place of business · international taxation · multinational enterprise · MNE · globalisation · tax jurisdictions

Also reported as

7 SCC 347

Sections most often in play

Section 143(3)Section 144C(13)Section 115ASection 209(1)(d)Section 234BSection 234DSection 44BBB(1)Section 9(1)(vii)

Issues it is cited on

section 44bbbsection 209(1)multilateral instrumentdependent agent pefixed place peconstruction pesection 44bbagency pesection 44bmake available clausesection 271bainterest u/s 234c

Judgments citing (International Taxation) v. Samsung Heavy Industries Co. Ltd.

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…chaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) and AB SciexPte Ltd vs ACIT: 195 ITD 384 (Del Trib.) 9.8.6 As with regard to principles of attribution to business connection/ PE he relied DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs CIT: 25 ITR 27 (SC), Annama…

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…chaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) and AB SciexPte Ltd vs ACIT: 195 ITD 384 (Del Trib.) 9.8.6 As with regard to principles of attribution to business connection/ PE he relied DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs CIT: 25 ITR 27 (SC), Annama…

Baker Hughes Energy Technologies Uk Limited, United Kingdom vs. ACIT, Circle-1(1)(2), Int. Taxation, New Delhi

In the result, the appeal filed by the assessee is allowed and the

ITA 521/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Jun 2023AY 2020-21
For Appellant: Shri Sachit Jolly, AdvocateFor Respondent: Shri Vijay Vasanta, CIT DR
Section 448Section 44B

…6 at pg. 125 of attached compilation, has held that burden on proving the existence of PE lies on the Revenue which has not been discharged till date. In this regard it is also submitted that the Hon'ble Supreme Court in CIT v. Samsung Heavy Industries (2020) 7 SCC 347, Para 26 and 31 at pgs. 159 & 162 of attached compilation held mere existence of a project office does not give rise to a PE in India unless it is shown that the project office was engaged in carrying out actual business activities. No such evidence has been led by the AO or the Ld. DR during the course of hearing. Accordingly, no case for PE is ma…

Gebr.Pfeiffer Se, Germany vs. CIT(Drp-1), Mumbai 3, Mumbai

In the result, the appeal of the assessee are partly allowed

ITA 54/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Apr 2023AY 2017-2018

Bench: Shri Aby T Varkey & Shri Amarjit Singhgebr Pfeiffer Se Vs. Acit, Circle 2(3)(2) Barbarossastr 50-54, 1711, 17Th Floor, Air Kaiserlautern, Germany India Building, 676550 Nariman Point, Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent Gebr Pfeiffer Se Vs. Cit(Drp-1) Barbarossastr 50-54, Income Tax Department Kaiserlautern, Germany Mumbai -3 676550 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent

For Appellant: Salil Aggarwal &For Respondent: Soumendu Kumar Dash

…e against the draft assessment order made by the A.O. The ld. Counsel has also placed reliance on the various judicial pronouncements as under: “1. Judgment of Hon'ble Supreme Court of India in the case of DIT vs Samsung Heavy Industries Co. Ltd. reported in 426 ITR 1. 2. Judgment of Hon'ble Supreme Court of India in the case of ADIT vs E- Funds IT Solution Inc reported in 399 ITR 34. 3. Order of Hon'ble ITAT Delhi in the case of AB Sciex Pte Ltd. vs ACIT in ITA No. 514/Del/2021. 4. Order of Hon'ble ITAT Delhi in the case of Swiss Re-Insurance Company Limited vs DDIT in ITA No. 1667/Mum/2014. 5. Order of Hon'ble…

Gebr.Pfeiffer Se, Germany vs. ACIT Circle 2(3)(2), International Taxation, Mumbai

In the result, the appeal of the assessee are partly allowed

ITA 1507/MUM/2021[2017-2018]Status: DisposedITAT Mumbai20 Apr 2023AY 2017-2018

Bench: Shri Aby T Varkey & Shri Amarjit Singhgebr Pfeiffer Se Vs. Acit, Circle 2(3)(2) Barbarossastr 50-54, 1711, 17Th Floor, Air Kaiserlautern, Germany India Building, 676550 Nariman Point, Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent Gebr Pfeiffer Se Vs. Cit(Drp-1) Barbarossastr 50-54, Income Tax Department Kaiserlautern, Germany Mumbai -3 676550 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent

For Appellant: Salil Aggarwal &For Respondent: Soumendu Kumar Dash

…e against the draft assessment order made by the A.O. The ld. Counsel has also placed reliance on the various judicial pronouncements as under: “1. Judgment of Hon'ble Supreme Court of India in the case of DIT vs Samsung Heavy Industries Co. Ltd. reported in 426 ITR 1. 2. Judgment of Hon'ble Supreme Court of India in the case of ADIT vs E- Funds IT Solution Inc reported in 399 ITR 34. 3. Order of Hon'ble ITAT Delhi in the case of AB Sciex Pte Ltd. vs ACIT in ITA No. 514/Del/2021. 4. Order of Hon'ble ITAT Delhi in the case of Swiss Re-Insurance Company Limited vs DDIT in ITA No. 1667/Mum/2014. 5. Order of Hon'ble…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…haftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) and AB SciexPte Ltd vs ACIT: 195 ITD 384 (Del Trib.) 9.8.6 As with regard to principles of attribution to business connection/ PE he relied DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs CIT: 25 ITR 27 (SC), Annam…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…haftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) and AB SciexPte Ltd vs ACIT: 195 ITD 384 (Del Trib.) 9.8.6 As with regard to principles of attribution to business connection/ PE he relied DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), DIT vs Morgan Stanley & Co Inc: 292 ITR 416 (SC), The Anglo French Textile Co Ltd vs CIT: 25 ITR 27 (SC), Annam…

Director of Income Tax-II vs. Western Union Financial Services Inc

ITA/126/2016HC Delhi12 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…e Court in Morgan Stanley and Co. Inc. [DIT (International Taxation) v. Morgan Stanley and Co. Inc., (2007) 292 ITR 416 (SC); (2007) 7 SCC 1.] and Samsung Heavy Industries Co. Ltd. [DIT (International Taxation) v. Samsung Heavy Industries Co. Ltd., (2020) 426 ITR 1 (SC); (2020) 7 SCC 347.] In Morgan Stanley and Co. Inc. [DIT (International Taxation) v. Morgan Stanley and Co. Inc., (2007) 292 ITR 416 (SC); (2007) 7 SCC 1.] , and where the following pertinent observations came to be rendered (page 421 of 292 ITR): ―With globalisation, many economic activities spread over to several tax jurisdictions. This…

M/S. Flex Engineering Ltd vs. Commnr. of Central Excise, U.P

The appeals are allowed and the

C.A. No.-007152-007152 - 2004Supreme Court13 Jan 2012
Section 35H

…s to attract goods which do not enter into finished goods. Speaking for the Bench, S.H. Kapadia, J. (as his Lordship then was) held as follows: “11. Lastly, we may point out that in order to appreciate the arguments advanced on behalf of 5 (2007) 7 SCC 347 : 2007 (214) E.L.T. 481 (S.C.) 1 the Department one needs to interpret the expression “in or in relation to the manufacture of final products”. The expression “in the manufacture of goods” indicates the use of the input in the manufacture of the final product. The said expression normally covers the entire process of co…