Ishikawajima Harima Heavy Industries Ltd. v. DIT

288 ITR 408Supreme Court of India2007#187 most cited

What is Ishikawajima Harima Heavy Industries Ltd. v. DIT authority for?

Income from offshore supply of goods and services is not taxable in India if the entire transaction, including transfer of ownership and payments, occurs outside India.

394

judgments rely on this decision, according to BharatTax’s citation analysis of 368,382 Indian tax judgments — from 2010 to 2026.

Also referred to as

Ishikawajima Harima Heavy Industries Ltd v DIT · Section 9(1)(vii) · Section 195 · Section 40(a)(i) · offshore supply of goods · offshore services · income taxable in India · non-resident taxation · make available clause · business connection

Sections most often in play

Section 143(3)Section 234BSection 9(1)(vii)Section 144C(13)Section 144C(5)Section 195Section 234ASection 40(a)(i)

Issues it is cited on

section 44bbbsection 9(2)section 44bbsection 44bsection 195(1)make available clausesection 9(1)(i)agency pebusiness connectionfees for included servicessection 9(1)(vii)section 5(2)

Judgments citing Ishikawajima Harima Heavy Industries Ltd. v. DIT

ACIT, Circle-2(1)(1), Agra vs. Emco Exports, Agra

In the result, revenue’s appeal stands dismissed

ITA 415/AGR/2025[2020-21]Status: DisposedITAT Agra15 Jan 2026AY 2020-21

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2020-21

Section 195Section 250Section 40Section 9

…Electronics (supra) would not apply to the cases where the non-resident recipient is not taxable in India. We also find that the judgment of Apex Court in the case of Ishikawajima Harima Heavy Industries Limited vs. Director of Income-tax, Mumbai reported in 288 ITR 408 wherein it was held that for section 195 is to be attracted, the services rendered by the nonresident should have been rendered in India and also should have been used in India and that, this twin tests has to be satisfied for section 195 is to be attracted. We find that the Legislation introduced the Explanation to section 9(2) of the Act, after…

Sondex Wireline Ltd, United Kingdom vs. ACIT, Intl Taxation, Circle-3(1)(2), Delhi

In the result, appeal of the assessee is partly allowed

ITA 1959/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Dec 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.1959/धिल्ली/2025(नि.व. 2022-23) Sondex Wireline Ltd., Cody Technology Park, Builing X107, Range Road, Farnborough, Foreign, ...... अपीलार्थी/Appellant United Kingdom Gu14Ofg Pan Aaqcs-9766E बिाम Vs. Assistant Commissioner Of Income Tax, Circle International Tax 3(1)(2), Civic Centre, ..... प्रनिवादी/Respondent Minto Road, New Delhi 110002 अपीलार्थी द्वारा/ Appellant By : Shri Sachit Jolly, Sr. Advocate With S/Shri Sohum Dua, Abhudaya Shankar Bajpai (Through Vc) & Ms. Mansha Anand, Advocates प्रधिवािीद्वारा/Respondent By : Ms. Ekta Jain, Cit(Dr) सुिवाई की निथर्थ/ Date Of Hearing : 03/12/2025 घोषणा की निथर्थ/ Date Of Pronouncement : 03/12/2025 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Sachit Jolly, Sr. Advocate with S/Shri Sohum Dua, Abhudaya ShankarFor Respondent: Ms. Ekta Jain, CIT(DR)
Section 143(3)

…hore supply of goods i.e. the transfer of ownership of goods as well as the payments thereof are carried outside India, such transactions carried outside India are not taxable in India. (RE: Ishikawajima Harima Heavy Industries Ltd. v. Director of Income Tax, 288 ITR 408 (SC)]. Thus, in the facts of the case and documents on record, we find merit in ground of appeal no. 4 to 11, hence, the same are allowed. 8. In the result, appeal of the assessee is partly allowed. Order pronounced in the open court on Wednesday the 03rd day of December, 2025. (M. BALAGANESH) (VIKAS AWASTHY) लेखाकार सदस्य/ACCOUNTANT MEMBER न्य…

Asia Today Ltd, Mumbai vs. ADIT (It) 2(2), Mumbai

In the result, Assessee's appeal is allowed

ITA 1403/MUM/2008[2004-2005]Status: DisposedITAT Mumbai24 Dec 2025AY 2004-2005

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2004-05 M/S. Asia Today Limited, Asst. Director Of Income C/O. Zee Entertainment Enterprises Tax (International Ltd., Vs. Taxation)-2(2), 135, Dr. Annie Besant Road, Scindia House, Worli, Mumbai – 400 018 Bellard Estate, Pan: Aabca0249F Mumbai - 400039 (Appellant) (Respondent) Present For: Assessee By : Shri Niraj Sheth, Ld. A.R. Revenue By : Shri Krishna Kumar, Ld. Sr. D.R. Date Of Hearing : 10.10.2025 Date Of Pronouncement : 24.12.2025 O R D E R Per : Narender Kumar Choudhry: This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.01.2007, Impugned Herein, Passed By The Ld. Commissioner Of Income Tax (Appeals) (In Short Ld. Commissioner) U/S 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For The A.Y. 2004-05. 2. The Relevant Facts For Adjudication Of This Appeal Are As Under: The Assessee, Being A Foreign Telecasting Company Incorporated In Mauritius & Having Tax Residency Certificate Of Mauritius , During The Ay Under Consideration Was Engaged In The Production & Acquiring Rights Of Various Television Films Including Feature Films, As A Copy Right Owner/Holder Of Various Hindi Feature Films Produced & Censored In India, As Mentioned In Schedule ‘C’ Annexed With The ‘Agreement Of 2 M/S Asia Today Ltd. Vs Asst. Dit (Int. Taxation)-2(2)

For Appellant: Shri Niraj Sheth, Ld. A.RFor Respondent: Shri Krishna Kumar, Ld. Sr. D.R
Section 250Section 9(1)(vi)

…sed in the note to the Return of income as receipts from India for sale of films as it is not taxable under any of the provisions of the Act. In this respect the appellant relied on the Supreme Court judgement in the case of Ishikawajma Harima Heavy Ind. Ltd. 288 ITR 408 wherein the similar facts the Hon'ble Supreme Court held that for a Non-Resident to be taxed an income for services rendered. 6 M/s Asia Today Ltd. Vs Asst. DIT (Int. Taxation)-2(2) 6.5. The AR further stated that the appellant has a PE in India, the income from License of films for use of telecast on television is not taxable in India as the i…

Sms Group Gmbh, Delhi vs. ACIT.Circle-3(1)(2), New Delhi

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

ITA 377/DEL/2025[2022-23]Status: DisposedITAT Delhi24 Dec 2025AY 2022-23

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…he learned lower authorities‟ impugned action assessing the assessee‟s income derived from sale of designs and drawings and sale of plants and equipments, deserves to be reversed in very terms in light of Ishikawajma-Harima Heavy Industries Ltd. Vs DIT [2007] 288 ITR 408 (SC)dealing with identical off-shore services. 11. Learned CIT(DR) on the other hand places vehement reliance on both the authorities‟ action holding the assessee‟s impugned receipts from sale of designs and drawingsas well as plant and machinery, as taxable in India. Mr. Basanta further seeks to buttress the pointthat in some of the instances, t…

Sms Group Gmbh, New Delhi vs. ACIT, Circle 3(1)(2), International Txation, New Delhi

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

ITA 993/DEL/2023[2020-21]Status: DisposedITAT Delhi24 Dec 2025AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…he learned lower authorities‟ impugned action assessing the assessee‟s income derived from sale of designs and drawings and sale of plants and equipments, deserves to be reversed in very terms in light of Ishikawajma-Harima Heavy Industries Ltd. Vs DIT [2007] 288 ITR 408 (SC)dealing with identical off-shore services. 11. Learned CIT(DR) on the other hand places vehement reliance on both the authorities‟ action holding the assessee‟s impugned receipts from sale of designs and drawingsas well as plant and machinery, as taxable in India. Mr. Basanta further seeks to buttress the pointthat in some of the instances, t…

Sms Group Gmbh, New Delhi vs. ACIT Circle - 3(1)(2) Intl. Taxation, New Delhi

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

ITA 3297/DEL/2023[2021-22]Status: DisposedITAT Delhi24 Dec 2025AY 2021-22

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…he learned lower authorities‟ impugned action assessing the assessee‟s income derived from sale of designs and drawings and sale of plants and equipments, deserves to be reversed in very terms in light of Ishikawajma-Harima Heavy Industries Ltd. Vs DIT [2007] 288 ITR 408 (SC)dealing with identical off-shore services. 11. Learned CIT(DR) on the other hand places vehement reliance on both the authorities‟ action holding the assessee‟s impugned receipts from sale of designs and drawingsas well as plant and machinery, as taxable in India. Mr. Basanta further seeks to buttress the pointthat in some of the instances, t…

Sms Group Gmbh, New Delhi vs. ACIT, Circle-3(1)(2) Int. Taxation, New Delhi

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

ITA 1592/DEL/2022[2018-19]Status: DisposedITAT Delhi24 Dec 2025AY 2018-19

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…he learned lower authorities‟ impugned action assessing the assessee‟s income derived from sale of designs and drawings and sale of plants and equipments, deserves to be reversed in very terms in light of Ishikawajma-Harima Heavy Industries Ltd. Vs DIT [2007] 288 ITR 408 (SC)dealing with identical off-shore services. 11. Learned CIT(DR) on the other hand places vehement reliance on both the authorities‟ action holding the assessee‟s impugned receipts from sale of designs and drawingsas well as plant and machinery, as taxable in India. Mr. Basanta further seeks to buttress the pointthat in some of the instances, t…

Sms Group Gmbh, New Delhi vs. ACIT, Circle-3(1)(2), Int. Taxation, New Delhi

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

ITA 1591/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Vimal Kumar

For Appellant: Shri Percy Pardiwala, Sr. AdvFor Respondent: Shri M. S. Nethrapal, CIT DR
Section 143(3)Section 144C(5)

…he learned lower authorities‟ impugned action assessing the assessee‟s income derived from sale of designs and drawings and sale of plants and equipments, deserves to be reversed in very terms in light of Ishikawajma-Harima Heavy Industries Ltd. Vs DIT [2007] 288 ITR 408 (SC)dealing with identical off-shore services. 11. Learned CIT(DR) on the other hand places vehement reliance on both the authorities‟ action holding the assessee‟s impugned receipts from sale of designs and drawingsas well as plant and machinery, as taxable in India. Mr. Basanta further seeks to buttress the pointthat in some of the instances, t…

Iqvia Ag, Switzerland vs. The Deputy Commissioner of Income Tax (Internaltional Taxation) - 2(2)(2), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 4549/MUM/2023[2021-22]Status: DisposedITAT Mumbai02 Dec 2025AY 2021-22

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…e submission of the assessee not acceptable on the ground that the Indo-Swiss DTAA does not contain a make available clause. Ld. AO relied on the judgment of Hon'ble Supreme Court of India in the case of Ishikawajima-Harima Heavy Industries Ltd v. DIT, (2007) 288 ITR 408 (SC) wherein Hon‟ble Apex Court had expressed the satisfaction of twin condition of (i) Rendering the services and India and (ii) utilization of services in India are satisfied for taxing subscription fees as Fees for Technical Services (FTS). It was observed that it is not the case of the assessee that the services are for a source outside India…

Iqvia Ag, Switzerland vs. The Income Tax Officer (International Taxation) - 2(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed in above terms

ITA 3359/MUM/2023[2020-21]Status: DisposedITAT Mumbai02 Dec 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 142(1)Section 143(2)Section 144C(5)Section 90(2)

…e submission of the assessee not acceptable on the ground that the Indo-Swiss DTAA does not contain a make available clause. Ld. AO relied on the judgment of Hon'ble Supreme Court of India in the case of Ishikawajima-Harima Heavy Industries Ltd v. DIT, (2007) 288 ITR 408 (SC) wherein Hon‟ble Apex Court had expressed the satisfaction of twin condition of (i) Rendering the services and India and (ii) utilization of services in India are satisfied for taxing subscription fees as Fees for Technical Services (FTS). It was observed that it is not the case of the assessee that the services are for a source outside India…

Metso Oyj, Finland vs. Assistant Commissioner of Income Tax, (International Taxation), Circle-1(2), Kolkata

In the result, the appeal filed by the assessee is dismissed and the order of the Ld

ITA 616/KOL/2025[2022-23]Status: DisposedITAT Kolkata25 Aug 2025AY 2022-23

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 270ASection 56Section 9

…India, no income can be deemed to have accrued or arisen in India. This interpretation is also in consonance with a decision of the Supreme Court of India in the case of Hon’ble Supreme Court in the judgment of Ishikawajma-Harima Heavy Industries Ltd. vs DIT [288 ITR 408]. 30. In the instant case, as no operations were carried out in India in connection to the provision of guarantees, the question of attributing income to Indian operations does not arise at all. Accordingly, no portion of the guarantee fee earned by the Company can be deemed to have accrued or arisen in India. Therefore, the guarantee fee earned…

Shenhzhen Sdg Information Co. Ltd., Delhi vs. Circle Int. Taxation 3(1)(2), Delhi

Appeal is allowed

ITA 746/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Commissioner Of Income Tax, Shenhzhen Sdg Information Co. Ltd., International Taxation-3, C/O- Tass Advisors Llp, 62, New Delhi Lower Ground Floor, Pocket 2, Jasola, New Delhi Pan: Aavcs7426C (Appellant) (Respondent) Assessee By Sh. Divyanshu Agrawal, Adv. Sh. Anubhav Rastogi, Adv. Department By Sh. Vijay B Vasanta, Cit(Dr) Date Of Hearing 10.03.2025 Date Of Pronouncement 05.06.2025 Order

Section 263Section 44B

…e’s offshore and onshore revenues and then holding the former head as taxable in India; are not sustainable in light of Hyundai Heavy Industries Co. Ltd., (2007) 291 ITR 482 (SC) and Ishikawajima Harima Heavy Industries Ltd. Vs. Director of Income-tax, (2007) 288 ITR 408 (SC) wherein their lordships have settled the issue long back that such offshore supply(ies) revenue could not be held as taxable in India. 7. We thus conclude in light of above assessee’s cogent supportive material involving all the contracts documents as well 29 | P a g e the foregoing case law that the learned CIT(IT) has erred in law and on…

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…xable in India, and the revenues from functions/activities carried outside India cannot be taxed in India. Our aforesaid view is fortified by the judgment of the Hon'ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Co. Ltd. Vs. DIT (2007) 288 ITR 408 (SC). In the said case the Hon'ble Apex Court had observed, that as the PE of the assessee company had nothing to do with the offshore services rendered by the assessee company, a resident of Japan, in connection with a turnkey project executed in India, therefore, consideration received by the assessee company for rendition of such services coul…

Sms Mevac Uk Ltd., New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 9738/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Group Gmbh, New Delhi vs. ACIT, Circle-3(1)(2) (Int. Tax.), New Delhi

ITA 4044/DEL/2019[2016-17]Status: DisposedITAT Delhi09 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Mevac Uk Ltd., New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 3070/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Group Gmbh, New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 7570/DEL/2017[2014-15]Status: DisposedITAT Delhi09 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Group Gmbh, New Delhi vs. ACIT (International Taxation), Circle-3(1)(2), New Delhi

ITA 7569/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Group Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

ITA 256/DEL/2017[2012-13]Status: DisposedITAT Delhi09 Apr 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…

Sms Group Gmbh (Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl. Taxation, New Delhi

ITA 6161/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Apr 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. Dit/Ddit, M/S. Sms Siemag Ag (Formerly Sms Demag Ag) Circle-2(2), Intl. Taxation, C/O- Mohinder Puri & Co., New Delhi Ca, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi Pan: Aadcs1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Assessment Year: 2014-15

Section 143(3)Section 144CSection 144C(1)Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2008-09 With Assessment Year: 2007-08 With Assessment Year: 2007-08 With Assessment Year: 2009-10 With Assessment Year: 2010-11 With Assessment Year: 2011-12 Vs. Addl. DIT/DDIT, M/s. SMS Siemag AG (formerly SMS Demag AG) Circle-2(2), Intl. Taxation, C/o- Mohinder Puri & Co., New Delhi CA, 1A-D, Vandhna, 11 Tolstoy Marg, New Delhi PAN: AADCS1173J (Appellant) (Respondent) With Assessment Year: 2012-13 With Assessment Year: 2013-14 With Asses…