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.

Which sections of the Income Tax Act does Ishikawajima Harima Heavy Industries Ltd. v. DIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 234B, Section 9(1)(vii), Section 144C(13), Section 144C(5), Section 195.

Ishikawajima Harima Heavy Industries Ltd. v. DIT (288 ITR 408)

Q: How many judgments cite Ishikawajima Harima Heavy Industries Ltd. v. DIT?

394 judgments on BharatTax cite Ishikawajima Harima Heavy Industries Ltd. v. DIT (288 ITR 408), spanning 2010 to 2026.

ADIT(Intl. Taxation), Dehradun vs. M/S. Landmarks Graphics Corporation, Usa, Dehradun

ITA 1179/DEL/2012[2008-09]Status: DisposedITAT Delhi12 Jul 2017AY 2008-09

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…ware which was in connection with the exploration/extraction of mineral oils in India, the Assessing Officer was not right by applying 15% of rate by applying decision of Advance Authority Ruling in case of Ishikawajima Harima Heavy Industries Co. Ltd Vs. DIT 271 ITR 193 as the facts of the said case is different from that of the present appeals. Thus, for subsequent years the issue of permanent establishment is not in question and hence the activities which assessee took are coming under the purview of Section 44BB. The Assessing Officer is therefore, directed to tax the income of the assessee as per Section 44B…

DDIT International Taxation vs. Landmarks Graphics Corporation

ITA 4615/DEL/2007[2005-2006]Status: DisposedITAT Delhi12 Jul 2017AY 2005-2006

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…ware which was in connection with the exploration/extraction of mineral oils in India, the Assessing Officer was not right by applying 15% of rate by applying decision of Advance Authority Ruling in case of Ishikawajima Harima Heavy Industries Co. Ltd Vs. DIT 271 ITR 193 as the facts of the said case is different from that of the present appeals. Thus, for subsequent years the issue of permanent establishment is not in question and hence the activities which assessee took are coming under the purview of Section 44BB. The Assessing Officer is therefore, directed to tax the income of the assessee as per Section 44B…

DCIT (OSD) Range I vs. Landmark Graphics Corporation

ITA 2952/DEL/2007[2004-2005]Status: DisposedITAT Delhi12 Jul 2017AY 2004-2005

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…ware which was in connection with the exploration/extraction of mineral oils in India, the Assessing Officer was not right by applying 15% of rate by applying decision of Advance Authority Ruling in case of Ishikawajima Harima Heavy Industries Co. Ltd Vs. DIT 271 ITR 193 as the facts of the said case is different from that of the present appeals. Thus, for subsequent years the issue of permanent establishment is not in question and hence the activities which assessee took are coming under the purview of Section 44BB. The Assessing Officer is therefore, directed to tax the income of the assessee as per Section 44B…

ACIT, (OSD) Range-I vs. Landmarks Graphics Corp. Usa

ITA 573/DEL/2006[2002-2003]Status: DisposedITAT Delhi12 Jul 2017AY 2002-2003

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…ware which was in connection with the exploration/extraction of mineral oils in India, the Assessing Officer was not right by applying 15% of rate by applying decision of Advance Authority Ruling in case of Ishikawajima Harima Heavy Industries Co. Ltd Vs. DIT 271 ITR 193 as the facts of the said case is different from that of the present appeals. Thus, for subsequent years the issue of permanent establishment is not in question and hence the activities which assessee took are coming under the purview of Section 44BB. The Assessing Officer is therefore, directed to tax the income of the assessee as per Section 44B…

ACIT, Range-I, Dehradun vs. Landmark Graphic Corporation Usa, Dehradun

ITA 2486/DEL/2006[2003-04]Status: DisposedITAT Delhi12 Jul 2017AY 2003-04

Bench: Shri R. S. Syal & Ms Suchitra Kamble

Section 268A

…ware which was in connection with the exploration/extraction of mineral oils in India, the Assessing Officer was not right by applying 15% of rate by applying decision of Advance Authority Ruling in case of Ishikawajima Harima Heavy Industries Co. Ltd Vs. DIT 271 ITR 193 as the facts of the said case is different from that of the present appeals. Thus, for subsequent years the issue of permanent establishment is not in question and hence the activities which assessee took are coming under the purview of Section 44BB. The Assessing Officer is therefore, directed to tax the income of the assessee as per Section 44B…

ITO (It), Kolkata vs. M/S. Electrosteel Casting Limited., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2249/KOL/2014[2011-2012]Status: DisposedITAT Kolkata07 Jul 2017AY 2011-2012

Bench: Hon’Ble Sri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2249/Kol/2014 Assessment Year : 2011-12 I.T.O. (International Taxation), -Vs.- M/S. Electrosteel Casting Ltd. Kolkata Kolkata [Pan : Aaace 4975 B] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri Ravi Tulsiyan, Fca Date Of Hearing : 14.06.2017. Date Of Pronouncement : 07.07.2017 Order

For Appellant: NoneFor Respondent: Shri Ravi Tulsiyan, FCA

Section 143(3)Section 195Section 201Section 5(2)Section 9(1)(i)

…lso paid to the account held abroad. Therefore, there is no operation which is carried out in India for which any income can be reasonably attributed. This principle has been upheld by the Apex court in the M/s. Ishikawajma-Harima Heavy Industries Ltd Vs DIT (288 ITR 408) and CIT Vs M/s. Hyundal Heavy Industries Co Ltd (291 ITR 482) On the issue of commission to foreign based agent, similar view has been taken by the Apex court in the case of CIT vs M/s.Toshoku Ltd (125 ITR 525 (SC). Similar view has been taken by Delhi High Court in the case of CIT Vs M/s. EON Technology (P) Ltd (15 Taxmann.com 391). Even the CS…