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

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 467/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 466/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

DCIT Large Tax Payer Unit 1, Chennai vs. M/S Sundaram Asset Management Company Limited, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 465/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 422/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Oct 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 421/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Oct 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 420/CHNY/2018[2012-13]Status: DisposedITAT Chennai03 Oct 2019AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

M/S Sundaram Asset Management Company Limited, Chennai vs. DCIT Large Tax Payer Unit 1, Chennai

In the result, both the appeals of the assessee(ITA no

ITA 419/CHNY/2018[2011-12]Status: DisposedITAT Chennai03 Oct 2019AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.Raghavan RamabadranFor Respondent: Dr. M.Srinivasa Rao, CIT
Section 143(3)Section 40

…he situs of the utilization of services which will determine the taxability of such services in India. This was the settled position of law till 2007. However, the Hon'ble Supreme Court, in the case of Ishikawajima-Harima Heavy Industries Ltd., Vs DIT (2007) [288 ITR 408] held 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. This interpretation was no…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3149/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Sept 2019AY 2001-02

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…n of the profits arising from offshore supplies are liable to be taxed in India. For this proposition, the ld. counsel for the assessee placed strong reliance on the decision of the Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whet…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3150/DEL/2009[2002-03]Status: DisposedITAT Delhi30 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…n of the profits arising from offshore supplies are liable to be taxed in India. For this proposition, the ld. counsel for the assessee placed strong reliance on the decision of the Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whet…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3148/DEL/2009[2000-01]Status: DisposedITAT Delhi30 Sept 2019AY 2000-01

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…n of the profits arising from offshore supplies are liable to be taxed in India. For this proposition, the ld. counsel for the assessee placed strong reliance on the decision of the Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whet…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3147/DEL/2009[1999-00]Status: DisposedITAT Delhi30 Sept 2019AY 1999-00

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…n of the profits arising from offshore supplies are liable to be taxed in India. For this proposition, the ld. counsel for the assessee placed strong reliance on the decision of the Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whet…

Siemens Communication Spa vs. DDIT, Circle-2(2)

In the result, all the appeals of the assessee, viz

ITA 2810/DEL/2003[1998-1999]Status: DisposedITAT Delhi30 Sept 2019AY 1998-1999

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]
Section 9(1)(i)

…n of the profits arising from offshore supplies are liable to be taxed in India. For this proposition, the ld. counsel for the assessee placed strong reliance on the decision of the Hon’ble Supreme Court in the case of Ishikawajma-Harima Heavy Industries Ltd. 288 ITR 408, though it was in context of the provisions of section 9(1)(i) of the Income-tax Act, 1961 [hereinafter referred to as 'The Act']. Similar view was taken by the Hon’ble High Court of Delhi, in the case of Nortel Networks India International Inc. 386 ITR 353. 7. The entire quarrel can be summarized in the form of the following questions: (a) Whet…

Audi Ag, Mumbai vs. Addl DIT RG 1(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 7335/MUM/2012[2009-10]Status: DisposedITAT Mumbai03 Sept 2019AY 2009-10

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaudi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Audi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Appellant By : Shri Rajan Vora/Nimesh Vora/ Sajan Choksi (Ar) Respondent By : Shri V. Sreekar (Cit-Dr) With Nishant Samaiya (Dr) Date Of Hearing : 26.08.2019 Date Of Pronouncement : 03.09.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. These Two Appeal By Assessee Are Directed Against The Assessment Order Passed Under Section 143(3) Read With Section 144(C)(13) In Pursuance Of Direction Of Dispute Resolution Panel-I Under Section 144(C)(5) Dated

For Appellant: Shri Rajan Vora/Nimesh Vora/For Respondent: Shri V. Sreekar (CIT-DR) with Nishant Samaiya (DR)
Section 143(3)Section 144Section 144C(13)Section 254(1)Section 9Section 90(2)

…35 Mum 2012 & 1781 Mum 2014-Audi AG title/delivery is made outside India could income be attributed as sale has accrued in India. The ld. AR of the assessee also relied upon the decision of Hon’ble Apex Court in case of Ishikawajma Harima Heavy Industries [288 ITR 408 (SC)] wherein the Hon’ble Apex Court held what is to be taxed is the profit of the enterprises in India, but only so much of them as is directly or indirectly attributable to that permanent establishment. All income arising out of the turnkey project would not therefore, be assessable in India, only because the assessee has a permanent establis…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ompany in Helsinki (Finland). (b) No supply contracts were signed in India. (c) No income can be said to have accrued on account of mere signing of contracts, as upheld by the Hon’ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Co. Ltd. (288 ITR 408) (d) The appellant’s role was limited to supply of telecom equipment and it did not have any role in network planning activities undertaken in India. 6. Not pressed 7. Based on facts and circumstances of the case and in law, the ld. CIT (A) has erred in upholding the action of the learned assessing officer who has arbitrarily imputed Rs 50,000,00…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ompany in Helsinki (Finland). (b) No supply contracts were signed in India. (c) No income can be said to have accrued on account of mere signing of contracts, as upheld by the Hon’ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Co. Ltd. (288 ITR 408) (d) The appellant’s role was limited to supply of telecom equipment and it did not have any role in network planning activities undertaken in India. 6. Not pressed 7. Based on facts and circumstances of the case and in law, the ld. CIT (A) has erred in upholding the action of the learned assessing officer who has arbitrarily imputed Rs 50,000,00…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ompany in Helsinki (Finland). (b) No supply contracts were signed in India. (c) No income can be said to have accrued on account of mere signing of contracts, as upheld by the Hon’ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Co. Ltd. (288 ITR 408) (d) The appellant’s role was limited to supply of telecom equipment and it did not have any role in network planning activities undertaken in India. 6. Not pressed 7. Based on facts and circumstances of the case and in law, the ld. CIT (A) has erred in upholding the action of the learned assessing officer who has arbitrarily imputed Rs 50,000,00…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…ompany in Helsinki (Finland). (b) No supply contracts were signed in India. (c) No income can be said to have accrued on account of mere signing of contracts, as upheld by the Hon’ble Supreme Court in the case of Ishikawajima Harima Heavy Industries Co. Ltd. (288 ITR 408) (d) The appellant’s role was limited to supply of telecom equipment and it did not have any role in network planning activities undertaken in India. 6. Not pressed 7. Based on facts and circumstances of the case and in law, the ld. CIT (A) has erred in upholding the action of the learned assessing officer who has arbitrarily imputed Rs 50,000,00…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…