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.

ITO, WD-(It), Kolkata vs. M/S Emami Paper Mills Ltd., Kolkata

In the result, appeal filed by the Revenue is dismissed

ITA 642/KOL/2016[2012-2013]Status: DisposedITAT Kolkata04 Jan 2017AY 2012-2013

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.642/Kol/2016 ("नधा"रण वष" /Assessment Year:2012-2013) Income Tax Officer Vs. M/S Emami Paper Mills Ltd., (International Taxation), 687, Anandapur, E.M.Bypass, Ward, Kolkata, 2Nd Floor, Kolkata-700107 Room No. 215 Aayakar Bhavan Poorva, 110 Shantipalli,Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.: Aabcg 1428 Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By : Shri N.B.Som, Jcit Sr. Dr Assessee By : Shri Ramesh Kumar Patodia, Fca सुनवाई क" तार"ख / Date Of Hearing : 20/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 04/01/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2012-2013, Is Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals)-22, Kolkata, In Appeal No.111/Cit(A)-22/Kol/14-13, Dated 20.01.2016, Which In Turn Arises Out Of An Order Passed By The Assessing Officer (Ao) Under Section 201(1)/1A Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 28.03.2013. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Company, M/S.Emami Paper Mills Limited, Hereafter Called As ‘Deductor’ Has Remitted Some Amount To A Non-Resident Company Of Poland Without Deducting Taxes. Show Cause Notice U/S 201 Of The Income Tax Act, 1961 Was Issued To The Deductor. In Response, The Deductor Company Submitted M/S Emami Paper Mills Ltd.

For Appellant: Shri Ramesh Kumar Patodia, FCAFor Respondent: Shri N.B.Som, JCIT Sr. DR

Section 201Section 201(1)Section 5(2)Section 9(1)Section 9(1)(vii)

…s, stipulate that if services are intrinsically connected to the sale of goods same cannot be treated as FIS or FTS and they would constitute part of business income. The Hon'ble Apex Court in the case of Ishikawajma-Harima Heavy Industries Ltd. v. DIT [2007] 288 ITR 408/158 Taxman 259 has upheld the above principle. The Hon'ble Calcutta High Court in the matter of Andrew Yule & Co. Ltd. v. CIT [1994] 207 ITR 899 (Cal.) has also dealt with the identical issue. In that matter a German Company had supplied certain machinery to the Indian assessee and had rendered certain services in setting up of the machinery. Con…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan

Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…ning to these activities. In support of its contention assessee not only relied upon the bid document and the contract but also a number of judicial precedent including the decision of the Hon'ble Supreme Court in Ishikawajima Harima Heavy Industries v/s DIT, 288 ITR 408 (SC). Relying upon the judicial precedents, it was submitted by the assessee, the contract entered into by the assessee are for distinct and separate activities and well defined obligations provided therein relating to off–shore supplies, on–shore supplies and on–shore services. It was submitted, though, the contracts are umbrella contracts the s…

ADIT (It) (2), Mumbai vs. Daimler Ag, Mumbai

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya

Section 143(3)Section 195Section 234B

…form, the PE attributable to installation and commissioning came into existence only after the supply of the equipment. Therefore, profits from supply of the platform did not accrue in India. Similarly in the case of Ishikawajima Harima Heavy Ind. Ltd. v DIT (288 ITR 408), the Apex court held that profit will not accrue in India in respect of offshore supply of equipment. The subsequent amendment to sect 9(1)(i) will not affect the decision on profit arising from sale of equipment offshore). Mere sale of raw materials/components will not equipment result in business connection and even if it does as per the terms…

Stempeutics Research Private Limited, Bangalore vs. Joint Director of Income Tax, Bangalore

In the result both the appeals of the assessee are dismissed

ITA 1450/BANG/2013[2011-12]Status: DisposedITAT Bangalore16 Sept 2016AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Smt. Sheetal, AdvocateFor Respondent: Smt. Renuka Devi, JCIT (D.R)

Section 195Section 201(1)

…: i. Director of Income Tax (Intl. Taxation) Vs. Sun Microsystems India Pvt. Ltd. in ITA No.35/2010 Dt.2.6.2014 (Kar) ii. CIT Vs. Dunlop Rubber Co. Ltd. (1983) 142 ITR 493 (Cal) iii. Ishikawajma-Harima Heavy Industries Ltd. Vs. Director of Income Tax (2007) 288 ITR 408 (SC) 5. On the other hand, the learned Departmental Representative has submitted that the meaning of FTS as provided in the Act as well as under DTAA clearly brings their payment under the ambit of FTS. The learned Departmental Representative has relied upon the orders of the authorities below as well as the decision of Hyderabad Bench of this Tr…

Ashok Piramal Management Corporaiton Ltd, Mumbai vs. ACIT 6(1), Mumbai

Accordingly confirm the order of CIT(A) deleting the addition though on a different ground pleaded by the ld. AR. Thus, this ground stands dismissed

ITA 4401/MUM/2013[2009-10]Status: DisposedITAT Mumbai17 Aug 2016AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deym/S. Ashok Piramal Management Asstt. Commissioner Of Corporation Limited Income Tax, Ward 6(1) Peninsula Spenta, 2Nd Floor Room No. 506, 5Th Floor Vs. Mathuradas Mills Compound Aayakar Bhavan Senapati Bapat Marg M.K. Road, Mumbai 400020 Lower Parel, Mumbai 400013 Pan - Aafca5278E Appellant Respondent

For Appellant: Shri Ronak DoshiFor Respondent: Shri T. Roumauan Paite

Section 143(1)Section 143(3)Section 195Section 195(1)Section 37(1)Section 40Section 9

…ssessee to withhold tax under section 195 of the Act in respect of the said remittance in the period relevant to A.Y. 2009-10 as the assessee’s case is covered by the decision of the Hon’ble Apex Court in the case of Ishikawajima-Harima Heavy Industries Ltd. (288 ITR 408) (SC) which then held the ground. Both the learned A.R of the assessee and the learned D.R. for Revenue submitted that the appeal may be decided on the short point of whether or not the disallowance under section 40(a)(i) of the Act can be made on the basis of Explanation to section 9(2) of the Act introduced by Finance Act, 2010 retrospectively…