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

ACIT, Circle- 2, International Taxation, Dehradun vs. Solar Turbines International Co., Bengaluru

In the result, the appeal of the Revenue is dismissed

ITA 441/DEL/2018[2013-14]Status: DisposedITAT Dehradun29 Apr 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2014-15 Solar Turbines International Vs Dcit, Company (Singapore Branch Of Circle-2, Solar Turbines International International Taxation, Company, Usa), Dehradun. 14 Tractor Road, Singapore, C/O Delloitte Haskins & Sells Llp, Deloitte Centre Anchorage- Ii, Richmond Road, Bangalore. (Appellant) (Respondent) Pan No. Aajcs3585J Assessment Year: 2014-15

For Appellant: NoneFor Respondent: Shri T.S. Mapwal, Sr.DR
Section 2(43)Section 40Section 43BSection 90(2)

…tside India and sale was carried out on a principle to principle basis. The transaction was at arm’s length and the consideration is also received outside India in foreign currency. 25. The Apex Court in the judgment in the case of Ishikawajima Harima([2007] 288 ITR 408 (SC))held that Section 9 raised a legal fiction, but having regard to the contextual interpretation and in view of the fact it is a taxation statute the legal fiction must be construed having regard to the object it seeks to achieve. Pursuant to the above observations, the Apex Court held that: “Territorial 18 ITAs No.6710/Del/2017 and 441/Del/2…

M/S. Dmg Mori India Private Limited (Formerly Dmg Mori Seiki India Machines and Services Private Limited), Bangalore vs. The Deputy Commissioner of Income Tax, Circle- 11(1), Bangalore

In the result the appeal filed by the assessee stands partly allowed

ITA 165/BANG/2020[2009-10]Status: DisposedITAT Bangalore29 Apr 2022AY 2009-10

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(Tp)A No. 165/Bang/2020 Assessment Year : 2009-10 M/S. Dmg Mori India Pvt. Ltd. (Formerly Dmg Mori Seiki India Machines & The Deputy Services Pvt. Ltd.), Commissioner Of No. 3/1, 3Rd Main Road, Income Tax, Kiadb, Peenya, 1St Stage, Circle – 11(1), Ward No. 1, Hmt, Vs. Bangalore. Bangalore – 560 058. Pan: Aabcd0003E Appellant Respondent Assessee By : Shri Vikram, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 22-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeal Has Been Filed By The Assessee Against Order Dated 29/11/2019 Passed By The Ld.Cit(A)-2, Bangalore For Assessment Year 2009-10 On Following Consolidated Grounds Of Appeal: “1. The Order Of The Cit(Appeals) Is Contrary To Law, Facts & Circumstances Of The Case. 2. Disallowance Under Section 40(A)(I) Of The Act (Rs.2,76,24,000/-) 2.1. Disallowance U/S.40(A)(I) Unwarranted: The Cit(Appeals) Erred In Confirming The Disallowance Of Payments Made To M/S R.S Mail Limited , United Kingdom

For Appellant: Shri Vikram, Advocate
Section 234BSection 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No. 165/Bang/2020 Assessment Year : 2009-10 M/s. DMG Mori India Pvt. Ltd. (formerly DMG Mori Seiki India Machines and The Deputy Services Pvt. Ltd.), Commissioner of No. 3/1, 3rd Main Road, Income Tax, KIADB, Peenya, 1st Stage, Circle – 11(1), Ward No. 1, HMT, Vs. Bangalore. Bangalore – 560 058. PAN: AABCD0003E APPELLANT RESPONDENT Assessee by : Shri Vikram, Advocate : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 22-03-2022 Date of Pronou…

The DCIT, Circle-1(2), Rajkot vs. M/S. Drb Commodities Pvt. Ltd., Rajkot

ITA 234/RJT/2017[2014-15]Status: HeardITAT Rajkot24 Feb 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

The DCIT, Circle-1(2), Rajkot vs. M/S. D.M.L. World Trade Pvt. Ltd., Rajkot

ITA 233/RJT/2017[2014-15]Status: HeardITAT Rajkot24 Feb 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

The Dy. Commr. of Income Tax, Cir.-1(2), Rajkot-Gujarat vs. M/S Dml Exim Pvt. Ltd., Rajkot-Gujarat

ITA 232/RJT/2017[2014-15]Status: HeardITAT Rajkot24 Feb 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

The DCIT, Circle-1(2), Rajkot vs. M/S. Drb Commodities Pvt. Ltd., Rajkot

ITA 231/RJT/2017[2011-12]Status: HeardITAT Rajkot24 Feb 2022AY 2011-12

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

The DCIT, Circle-1 (2), Rajkot vs. Shri Narendra Nanjibhai Davda, Rajkot

ITA 230/RJT/2017[2014-15]Status: HeardITAT Rajkot24 Feb 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

The DCIT, Circle 2(1), Rajkot-Gujarat vs. Smt Meenaben H Lakhani, Rajkot-Gujarat

ITA 229/RJT/2017[2014-15]Status: HeardITAT Rajkot24 Feb 2022AY 2014-15

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Respondent byFor Respondent: Shri Aarsi Prasad, CIT D.R
Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER I.T.A. No.229/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Smt. Meenaben H. Lakhani Income Tax, Circle-1(2), Prop. D. M. Enterprise, Rajkot 404, Embassy Tower, Jawahar Road, Opp. Public Garden, Rajkot [PAN No.AAVPL3224G] (Appellant) .. (Respondent) I.T.A. No.230/Rjt/2017 (Assessment Year: 2014-15) Deputy Commissioner of Vs. Shri Narendra Nanjibhai Income Tax, Circle-1(2), Davda, Prop. Devhari Rajkot Enterprise, 404, Embassy Tow…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…dia in such transactions since it is a direct sale which does not require any agent involvement in India. The Ld. AR relied upon the following decisions in relation to non-taxability of offshore supplies in India: a) Ishikawajima-Harima Heavy Industries Ltd. (288 ITR 408) SC b) Hyundai Heavy Industries Co. Ltd. (291 ITR 482) SC c) Linde AG, Linde Engineering Division (44 Taxmann 244) Del. HC (appeal withdrawn by the Revenue Department in the Supreme Court) d) Hyosung Corporation (AAR) (314 ITR 343) f) LG Cable (Delhi ITAT) (ITA No. 5280/Del/2011) Thus, the Ld. AR submitted that no portion of direct sales can be…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…dia in such transactions since it is a direct sale which does not require any agent involvement in India. The Ld. AR relied upon the following decisions in relation to non-taxability of offshore supplies in India: a) Ishikawajima-Harima Heavy Industries Ltd. (288 ITR 408) SC b) Hyundai Heavy Industries Co. Ltd. (291 ITR 482) SC c) Linde AG, Linde Engineering Division (44 Taxmann 244) Del. HC (appeal withdrawn by the Revenue Department in the Supreme Court) d) Hyosung Corporation (AAR) (314 ITR 343) f) LG Cable (Delhi ITAT) (ITA No. 5280/Del/2011) Thus, the Ld. AR submitted that no portion of direct sales can be…

Nikhil Mohine, Parasia vs. Commissioner of Income Tax (Appeals), Jabalpur

In the result, the assessee’s appeals are allowed

ITA 38/JAB/2021[2019-20]Status: DisposedITAT Jabalpur18 Nov 2021AY 2019-20

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…the legal fiction of sec. 2(24)(x), which is therefore to be read strictly, albeit contextually, in light of the object sought to be achieved and, further, along with the other provisions of the statute (Ishikawajima-Harima Heavy Industries Ltd. v. DIT [2007] 288 ITR 408 (SC)). A deduction in computing business profit u/s. 28 in its respect is correspondingly provided for u/s. 36(1)(va) on payment by the due date for its deposit with the relevant fund. This was done, as explained in the relevant Finance Bill, to penalize the employers who retained the employee’s monies, received thus. The employer’s contribution…

Nikhil Mohine, Chhindwara vs. DCIT, CPC, Benguluru

In the result, the assessee’s appeals are allowed

ITA 37/JAB/2021[2018-19]Status: DisposedITAT Jabalpur18 Nov 2021AY 2018-19

Bench: Sh. Sanjay Arora, Hon'Ble

Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…the legal fiction of sec. 2(24)(x), which is therefore to be read strictly, albeit contextually, in light of the object sought to be achieved and, further, along with the other provisions of the statute (Ishikawajima-Harima Heavy Industries Ltd. v. DIT [2007] 288 ITR 408 (SC)). A deduction in computing business profit u/s. 28 in its respect is correspondingly provided for u/s. 36(1)(va) on payment by the due date for its deposit with the relevant fund. This was done, as explained in the relevant Finance Bill, to penalize the employers who retained the employee’s monies, received thus. The employer’s contribution…

JCIT, Bangalore vs. M/S Biocon Ltd., Bangalore

In the result appeal filed by assessee for assessment year

ITA 558/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

…DRP have erred in law by disregarding the principle upheld by the Supreme Court in the case of lshikawajma-Harima Heavy Industries Ltd. vs. Director of IT Page 8 of 51 IT(TP)A No. 230/Bang/2014, IT(TP)A Nos. 557 & 558/Bang/2016 & C.O. No. 20/Bang/2017 [(2007) 288 ITR 408 (SC)] which held that a retrospective amendment in law does change the tax liability in respect of an income, with retrospective effect, but it cannot change the tax withholding liability, with retrospective effect. The above principle has also been upheld by various Tribunal decisions viz by Agra Bench of the Income-tax Appellate Tribunal ("ITAT…

Biocon Limited, Bangalore vs. JCIT, Bangalore

In the result appeal filed by assessee for assessment year

ITA 557/BANG/2016[2011-12]Status: DisposedITAT Bangalore12 Nov 2021AY 2011-12

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: Shri Padamchand Khincha, CAFor Respondent: Shri Muzaffar Hussain, CIT (DR)
Section 143(3)Section 144CSection 144C(5)Section 92C

…DRP have erred in law by disregarding the principle upheld by the Supreme Court in the case of lshikawajma-Harima Heavy Industries Ltd. vs. Director of IT Page 8 of 51 IT(TP)A No. 230/Bang/2014, IT(TP)A Nos. 557 & 558/Bang/2016 & C.O. No. 20/Bang/2017 [(2007) 288 ITR 408 (SC)] which held that a retrospective amendment in law does change the tax liability in respect of an income, with retrospective effect, but it cannot change the tax withholding liability, with retrospective effect. The above principle has also been upheld by various Tribunal decisions viz by Agra Bench of the Income-tax Appellate Tribunal ("ITAT…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…ssessee submitted that the services were not required to be rendered in India and, hence, could not be subjected to taxation in India. Referring to the decision of the Hon’ble Supreme Court in the case of Ishikawajima-Harima Heavy Industries Ltd., reported in 288 ITR 408, wherein it has been held that for a non-resident to be taxed in India, two conditions have to be fulfilled, i.e., not only should the services be utilized in India, the same should also be rendered in India. He submitted that in assessee’s set of facts, there is no dispute that the services were rendered outside India and, therefore, the payment…

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

In the result : REVENUE’S APPEALS:

ITA 1737/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…

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

In the result : REVENUE’S APPEALS:

ITA 1736/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…

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

In the result : REVENUE’S APPEALS:

ITA 1735/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…

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

In the result : REVENUE’S APPEALS:

ITA 1734/DEL/2018[2001-12]Status: DisposedITAT Delhi27 Oct 2021AY 2001-12

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…

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

In the result : REVENUE’S APPEALS:

ITA 1733/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…