Ishikawajima Harinia Heavy Industries Ltd. v. DIT, Mumbai

3 SCC 481Supreme Court of India2007#2712 most cited
43

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2011 to 2025.

Issues it is cited on

installation pesection 100section 44bbsection 44bcopyrighted articlesection 5(2)section 9(1)(vi)business connectionsection 9(1)(vii)computer softwarepermanent establishmentsection 260

Judgments citing Ishikawajima Harinia Heavy Industries Ltd. v. DIT, Mumbai

ACIT, New Delhi vs. Smt. Sangeeta Khanna, New Delhi

ITA 1522/DEL/2014[2010-11]Status: DisposedITAT Delhi23 Apr 2018AY 2010-11

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri U.S. Kochar, AdvocateFor Respondent: Shri Amit Jain, Senior DR
Section 195Section 40Section 40(1)(i)

…tinuity between the business of the non-resident and the activity in India [CIT Vs. R.D. Aggarwal and Company(1965) 56 ITR 20 (SC), Carborandum & Co. Vs. CIT(1977) 2 SCC 862 and Ishikawajma-Harima Heavy Industries ltd. Vs. Director of income Tax, Mumbai(2007) 3 SCC 481]. The test which is to be applied is to examine the activities in India and whether the said activities have contributed to the business income earned by the non-resident, which has accrued, arisen or received outside India. The business connection must be real and intimate from which the income had arisen directly or indirectly. The question of bu…

Sedco Forex International Inc. Thr. Its Constituted Attorney Mr. Navin Sarda vs. Commissioner of Income Tax Meerut

C.A. No.-004906-004906 - 2010Supreme Court30 Oct 2017

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

Section 44B

…between India and outside India is a basic principle of income tax law. Where payments are made to a non-resident outside India, for services rendered outside India, 3 (1986) 159 ITR 203 4 (1954) 25 ITR 27 (SC) 5 (2007) 288 ITR 408 (SC) = (2007) 3 SCC 481) 6 (1977) 108 ITR 335 (SC) 7 (1966) 60 ITR 11 (SC) 19 namely mobilization charges for drilling rigs from a foreign location to a location in India, the same is not chargeable to tax in India under Sections 5 and 9 of the Act and the same cannot be made chargeable to tax under Section 44BB of the Act. (b) A computation provision li…

ADIT, Noida vs. M/S. Global Thermoelectric Inc India Project Office, New Delhi

In the result, all the three appeals of the assessee are allowed and the appeal of the Revenue pertaining to penalty for A

ITA 5586/DEL/2012[2007-08]Status: DisposedITAT Delhi27 Oct 2017AY 2007-08

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 144CSection 234BSection 271(1)(c)Section 44B

…Income Tax Appeal No. 80/2007, which is the departmental appeal, the Hon’ble Allahabad High Court, after following the Supreme Court judgment in the case of Ishika Vazima-Harima Heavy Industries Ltd. vs. Director of Income Tax, Mumbai in 288 ITR 408 , [2007] 3 SCC 481, held that the contract was a divisible contract and the equipments which were manufactured and supplied outside India on FOB basis, the assessee was not liable to pay any tax in India as there was no element of sale at all in India and then dismissed the departmental appeal. The assessee’s appeal being Income Tax Appeal No. 429/2011 was also decid…

Global Thermoelectric Inc., New Delhi vs. Addl. CIT, Noida

In the result, all the three appeals of the assessee are allowed and the appeal of the Revenue pertaining to penalty for A

ITA 1364/DEL/2011[2004-05]Status: DisposedITAT Delhi27 Oct 2017AY 2004-05

Bench: : Shri H.S. Sidhu & Shri L.P. Sahu

Section 144CSection 234BSection 271(1)(c)Section 44B

…Income Tax Appeal No. 80/2007, which is the departmental appeal, the Hon’ble Allahabad High Court, after following the Supreme Court judgment in the case of Ishika Vazima-Harima Heavy Industries Ltd. vs. Director of Income Tax, Mumbai in 288 ITR 408 , [2007] 3 SCC 481, held that the contract was a divisible contract and the equipments which were manufactured and supplied outside India on FOB basis, the assessee was not liable to pay any tax in India as there was no element of sale at all in India and then dismissed the departmental appeal. The assessee’s appeal being Income Tax Appeal No. 429/2011 was also decid…

Commissioner of Income Tax vs. Ashok Chawla

ITA/817/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Anuj Chawla vs. Commissioner of Income Tax New

ITA/478/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Centaur Helicopter Services P.Ltd vs. Commissioner of Income Tax

ITA/988/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Ashok Chawla vs. Commissioner of Income Tax New

ITA/495/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Commissioner of Income Tax vs. Centaur Impex P.Ltd

ITA/1246/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Centaur Impex P.Ltd vs. Commissioner of Income Tax New

ITA/479/2007HC Delhi11 Apr 2017

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260

…oceedings cannot be also the subject matter of civil proceedings. This issue was considered by the Supreme Court in Commissioner of Income Tax, ITA 478/2007 & connected matters Page 53 of 62 Bhubaneswar and Anr. v. Parmeshwari Devi Sultania, (1998) 3 SCC 481. The Court was concerned with was partition of certain gold ornaments that had been the subject of search and seizure under Section 132. In deciding that the suit – in so far as it concerned the ownership of the gold ornaments – was barred, the Court noted at paragraph 9 as follows: “9. It (the High Court) failed to consider the effect of the…

Deepwater Pacific 1 Inc., New Delhi vs. ADIT, Dehradun

In the result appeal of the assessee is dismissed

ITA 5863/DEL/2013[2010-11]Status: DisposedITAT Delhi14 Oct 2015AY 2010-11

Bench: Sh. A.T.Varky, Jm & Sh. Prashant Maharishi, Am Assessment Year: 2010-11 Deepwater Pacific I Inc. Vs. Adit C/O. Nangia & Company International Taxation, Suite 4A, Plaza M-6, Jasola Income Tax Office, Subhash Road New Delhi Dehradun (Appellant) (Respondent) Pan : Aadcd1582A Assessee By Sh. Amit Arora, Ca Revenue By Shri Hemant Gupta, Sr. Dr Date Of Hearing :- 12/10/2015 Date Of Pronouncement :- 14/10/2015

Section 143(3)Section 144Section 44Section 44B

…t as well as the decision of Hon’ble Uttarakhand High Court 299 ITR 328 wherein it is held that : “16. We very respectfully submit that in the judgment Ishikawajima- Harima Heavy Industries Ltd. v. Director of Income-tax reported in [2007] 288 ITR 408; [2007] 3 SCC 481, the hon' ble Supreme Court has dealt with the assessment of a non-resident company on its income as per the provisions of section 5 and section 9 of the Income-tax Act. Here in the present case, provisions of section 5 and section 9 are not attracted. Section 4 is a charging section and section 5 contains the scope of total income, which provides…

M/S Fibre Boards (P) Ltd Bangaloare vs. CIT Bangalore

C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G

…y the provisions of Section 41(4) of the 1961 Act and is, therefore, chargeable to tax in terms of that sub- 22 Page 23 JUDGMENT section to the extent of the ‘excess’ specified therein.” (at para 7). 17. In State of Punjab v. Harnek Singh, (2002) 3 SCC 481, this Court held:- “17. Section 24 of the General Clauses Act deals with the effect of repeal and re-enactment of an Act and the object of the section is to preserve the continuity of the notifications, orders, schemes, rules or bye-laws made or issued under the repealed Act unless they are shown to be inconsistent with…

M/S Fibre Boards (P) Ltd Bangaloare vs. CIT Bangalore

C.A. No.-005525-005526 - 2005Supreme Court11 Aug 2015
Section 280YSection 280ZSection 54G

…y the provisions of Section 41(4) of the 1961 Act and is, therefore, chargeable to tax in terms of that sub- 22 Page 23 JUDGMENT section to the extent of the ‘excess’ specified therein.” (at para 7). 17. In State of Punjab v. Harnek Singh, (2002) 3 SCC 481, this Court held:- “17. Section 24 of the General Clauses Act deals with the effect of repeal and re-enactment of an Act and the object of the section is to preserve the continuity of the notifications, orders, schemes, rules or bye-laws made or issued under the repealed Act unless they are shown to be inconsistent with…

Commissioner of Income Tax -II vs. M/S Sri Ramanjaneya Poultry Farm Pvt., Ltd

ITTA/713/2006HC Telangana03 Dec 2013

Bench: CHALLA KODANDA RAM,G.CHANDRAIAH

Nokia Networks Oy vs. Asst. Director of Income Tax

ITA/1138/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Nokia Networks Oy vs. Asstt. Director of Income Tax

ITA/1137/2006HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Director of Income Tax vs. Uop Lic, New Delhi

ITA/1324/2007HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Icec India P.Ltd vs. Commissioner of Income Tax

ITA/359/2005HC Delhi07 Sept 2012

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Thro…

Director of Income Tax vs. C.I.T Alcatel

ITA - 30 / 2008HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…

Director of Income Tax vs. Uop Lic, New Delhi

ITA - 1324 / 2007HC Delhi07 Sept 2012

…ITA 512/2007 & connected cases Page 1 of 42 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment Reserved on:27.8.2012. Judgment Delivered on: 07.9.2012 + ITA 512 OF 2007, ITA 1137 OF 2006 ITA 1138 OF 2006, ITA 503 OF 2007 ITA 505 OF 2007, ITA 506 OF 2007 ITA 359 OF 2005, ITA 1324 OF 2007 ITA 30 OF 2008 (1) ITA 512 OF 2007 DIRECTOR OF INCOME TAX ..... APPELLANT Through:…