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 370,744 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

Ericsson Ab, Sweden vs. DDIT, Circle-1(2), International Taxation, New Delhi

In the result : REVENUE’S APPEALS:

ITA 1732/DEL/2018[1999-00]Status: DisposedITAT Delhi27 Oct 2021AY 1999-00

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1705/DEL/2018[2004-05]Status: DisposedITAT Delhi27 Oct 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1704/DEL/2018[2003-04]Status: DisposedITAT Delhi27 Oct 2021AY 2003-04

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1703/DEL/2018[2002-03]Status: DisposedITAT Delhi27 Oct 2021AY 2002-03

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1702/DEL/2018[2001-02]Status: DisposedITAT Delhi27 Oct 2021AY 2001-02

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden

In the result : REVENUE’S APPEALS:

ITA 1701/DEL/2018[2000-01]Status: DisposedITAT Delhi27 Oct 2021AY 2000-01

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

ACIT, Circle- 1(2)(2), International Taxation, New Delhi vs. Ericsson Ab, Sweden, Gurgaon

In the result : REVENUE’S APPEALS:

ITA 1700/DEL/2018[1999-2000]Status: DisposedITAT Delhi27 Oct 2021AY 1999-2000

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

For Appellant: Shri Percy Pardiwalla, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT- DR

…s of the ld. CIT(A) in light of the judgment of the Hon'ble Andhra Pradesh High Court in the case of Additional CIT Vs. Skoda Export 172 ITR 358. The ratio laid down by the Hon'ble Supreme Court in the case of Ishibkawajima-Harima Heavy Industries Ltd Vs. DIT 288 ITR 408 squarely apply on the facts of the case wherein the Hon'ble Supreme Court has held that the fact that the contract was signed in India is of no material consequence since all the activities in connection with off shore supplies were carried outside India. We are therefore, of the view that the decision in the case of Ishibkawajima-Harima Heavy In…

T vs. Electronics Limited, Chennai

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

ITA 949/CHNY/2017[2005-06]Status: DisposedITAT Chennai24 Sept 2021AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita No.:949/Chny/2017 िनधा"रण वष" / Assessment Year: 2005-06

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl.CIT
Section 40Section 9Section 9(1)(vii)Section 9(2)

…use the non-resident does not 7 I.TA. No. 949/Chny/2017 have any permanent establishment in India. The ld.AR further referring to various decisions including decision of Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd., vs. DIT, 288 ITR 408, when liability was fastened on the assessee on the basis of subsequent retrospective amendment of law then, on the basis of impossibility of performance to deduct TDS, disallowance cannot be made u/s.40(a)(i) for non-deduction of tax at source u/s.195 of the Act. The assessee has relied upon the following judicial precedents: (i). Ishikawajma-Ha…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5584/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5583/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5565/DEL/2013[2010-11]Status: DisposedITAT Dehradun08 Jun 2021AY 2010-11

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

ADIT (International Taxation), Dehradun vs. M/S. M.I, Overseas Ltd., Mumbai

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 5564/DEL/2013[2007-08]Status: DisposedITAT Dehradun08 Jun 2021AY 2007-08

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

ADIT, Dehradun vs. M/S. M.I. Overseas Ltd., Noida

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3045/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

Mi Overseas Ltd., Mumbai vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 2956/DEL/2013[2006-07]Status: DisposedITAT Dehradun08 Jun 2021AY 2006-07

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

Mi Overseas Ltd., New Delhi vs. ADIT, Dehradun

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

ITA 3072/DEL/2012[2009-10]Status: DisposedITAT Dehradun08 Jun 2021AY 2009-10

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Thakur Singh Mapwal, JCIT DR
Section 263Section 44BSection 9

…oes not accrue or arise in India as the title in the goods passes outside India therefore income of the supply of material is not taxable in India. He referred to the decision of the honourable Supreme Court in case of Ishikawajima Harima heavy industries Ltd 288 ITR 408 (SC), CIT versus Hyundai heavy industries 291 ITR 482 (SC) DIT versus Ericsson AB 343 ITR 470 (Delhi), DIT versus Nokia networks OY 358 ITR 259 (Delhi), DIT versus LG Cable Ltd ITA 703 of 2009 dated 24/12/2010 (Delhi), DIT versus Xelo Pty Ltd 203 taxman 475 (Bombay), LS cable Ltd 331 ITR 35 (AR), Deepak Cable India Ltd 337 ITR 127, ION Geophysica…

Lubrizol Advanced Materials Inc., Mumbai vs. The ACIT (International Taxation), Vadodara

In the result, the appeal of the assessee is allowed

ITA 2455/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad31 May 2021AY 2015-16

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedआयकर अपील सं./Ita No. 2455/Ahd/2018 िनधा"रण वष"/Asstt. Year: 2015-16 Lubrizol Advanced Materials Inc., A.C.I.T(International C/O. 6Th & 7Th Floor, Vs. Taxation), Jaswanti Landmark, Vadodara. Mehra Industrial Estate, Lbs Marg, Vikhroli (West), Mumbai-400079. Pan: Aabcl7375B

For Appellant: Shri Nishant Shah, A.RFor Respondent: Shri Mohmmed Usman, Sr.D.R
Section 234ASection 234BSection 234DSection 245Section 5

…outside India. As such the offshore sale is not taxable in India as per the provision of section 5 and 9 of the Act. The assessee in this regard also relied on judgment of Hon’ble SC in case of Ishikawajima-Harima Heavy Industries Limited vs. DIT reported in 288 ITR 408. A.Y. 2015-16 12 12.4 However, the AO disregarded the contention of the assessee by holding that these 2 employees namely Mr. Tim and Mr. Matt are working on your behalf with the AE (assesse) in India which establishes the agency PE in India. Therefore, such transaction should be brought to tax in India. Further assessee failed to substantiate i…

M/S Prestige Estates Projects Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-18(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 813/BANG/2019[2014-15]Status: DisposedITAT Bangalore02 Mar 2021AY 2014-15

Bench: Shri N.V.Vasudevan, Vp & Shri Chandra Poojari, Am

For Appellant: Sri.Padamchand Khincha, CAFor Respondent: Smt.R.Premi, JCIT-DR
Section 191Section 194Section 201Section 201(1)Section 206ASection 4

…following case laws:- (a) In respect of that the document should be understood from the point of view of parties concerned. (i) Vodafone International Holdings B.V. v. UOI [(2012) 341 ITR 1 (SC)] (ii) Ishikawajma Harima Heavy Industries Limited v. DIT [(2007) 288 ITR 408 (SC)] (i) CIT v. Motor General Stores [(1967) 66 ITR 692 (SC)] (ii)ITO v. Vikas Bahal [(2010) 131 TTJ 229 (ITAT Kolkata) In the case of Ishikawajma Harima Heavy Industries Ltd. v. DIT (supra) the Hon’ble Supreme Court held as under: Section(s): Income-tax Act, 1961, ss. 005(2),009(1)(i), Expln. (a),009(1)(vii),115A(1)(b)(B) WORDS AND PHRASES “P…

DCIT Corporate Circle 1(1), Chennai vs. Abi Showatech (India) Ltd., Chennai

In the result, the appeal filed by the Revenue is dismissed

ITA 1663/CHNY/2019[2009-10]Status: DisposedITAT Chennai04 Dec 2020AY 2009-10

Bench: Shri Duvvuru Rl Reddy & Shri G.Manjunathaआयकर अपील सं./I.T.A.No.1663/Chny/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Deputy Commissioner Of Vs M/S. Abi Showatech (India) Ltd. Income Tax, Corporate Circle-I(1), 67, Chamiers Road, Chennai. Chennai-600 028. Pan:Aabca8160B (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Saroj Kumar Parida
Section 10BSection 143(3)Section 195Section 40

…dered outside India to the foreign agents in the Income Tax ujs.9(1)(vii) prior to the amendment. This view is upheld by the decision of the Hon'ble Supreme Court relied upon by the Ld.AR in the case of Ishikawajima-Harima Heavy Industries Ltd vs. DIT (2007) (288 ITR 408) which clarified that despite the deeming fiction in section 9, for any such income to be taxable in India, there must be sufficient territorial nexus between such income and the territory of India. It further held that for establishing such territorial nexus, the services have to be rendered in India as well as utilized in India. The explanation…

M/S. Device Driven (India) Pvt. Ltd vs. The Commissioner of Income Tax

ITA/257/2014HC Kerala13 Oct 2020

Bench: HONOURABLE MR.JUSTICE K.VINOD CHANDRAN,HONOURABLE MR. JUSTICE T.R.RAVI

Section 10ASection 10BSection 143(1)Section 195Section 40Section 9(1)(vii)

…s pointed out that the activity of the non-resident for which he was paid the commission was entirely outside India and the income had no territorial nexus with India, as has been held in Ishikawajima - Harima Heavy Industries v. Director of I.T. [(2007) 288 ITR 408 (SC)]. Though an explanation was brought into Section 9 in the year 2010 with retrospective effect from 01.06.1976, in Jindal Thermal Power Co. Ltd. v. Deputy CIT (TDS) [(2010) 321 ITR 31 (Karn)] the Karnataka High Court held that the effect of the Supreme Court decision in Ishikawajima had not been obliterated. Insofar as how the explanation h…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…utilized in India, but should also be rendered in India, in support of this proposition, learned counsel for the assessee has made a reference is made to the Hon‘ble Supreme Court judgment in the case of Ishikawajima Harima Heavy Industries Ltd. v. DIT [2007] 288 ITR 408 1 and of Hon‘ble jurisdictional High Court‘s judgment in the case of Clifford Chance v. Dy. CIT [2009] 318 ITR 2372 (Bom.). As far as taxability under the domestic law is concerned, learned counsel primarily relies upon his exhaustive written submissions filed before us. Coming to the taxability under the applicable treaty provisions, it is submi…