Ishikawajma-Harima Heavy Industries Ltd. v. DIT

158 Taxmann 259Supreme Court of India2007#3774 most cited
31

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 44DASection 9(1)(vii)Section 115ASection 142(1)Section 144C(1)Section 153

Issues it is cited on

fixed place peroyalty incometax treatypermanent establishmentsection 90(2)revision under section 263section 9(1)(vi)section 144c(1)section 9(1)business connectionfees for technical servicessection 144c(13)

Judgments citing Ishikawajma-Harima Heavy Industries Ltd. v. DIT

Fincantieri Spa, Noida vs. ACIT It Circle 2(3) (1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3313/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Mar 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI VIKRAM SINGH YADAV (Accountant Member)

Section 115ASection 143(3)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Fincantieri SPA Vs. The Assistant Italiani SPA Trieste (TS) Commissioner of Via Genova, 1 Income Tax, INT Tax CAP-94121, Italy Circle 2(3)(1), Mumbai PAN/GIR No.AABCF6158L (Appellant) .. (Respondent) Assessee by Shri Nikhil Tiwari Revenue by Shri Vivek Perampurna,CIT DR Date of Hearing 05/03/2025 Date of Pronouncement 28/03/2025 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against final assessment order dated 20/07/2023 pa…

Atomstroyexport C/O Nuclear Power Corporation of India Ltd, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Circle-1(1)(2), Mumbai

In the result, the appeal filed by the assessee is allowed

ITA 4662/MUM/2023[2021-22]Status: DisposedITAT Mumbai06 Sept 2024AY 2021-22

Bench: Ms. Kavitha Rajagopal, Jm & Smt. Renu Jauhri, Am Atomstroyexport Dy. Cit(It) C/O. Nuclear Power Corporation Of Circle-1(1)(2), Room No. 517, 5Th Floor, Air India Building, India Ltd. Vs. 16, Centre 1, World Trade Centre, Nariman Point, Mumbai-400 021 Cuffee Parade, Mumbai-400 005 Pan/Gir No. Aafca 3658 N (Assessee) : (Respondent)

For Respondent: Smt. Shailja Rai
Section 143(2)Section 143(3)Section 144C(1)Section 44BSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SMT. RENU JAUHRI, AM Atomstroyexport Dy. CIT(IT) C/o. Nuclear Power Corporation of Circle-1(1)(2), Room No. 517, 5th Floor, Air India Building, India Ltd. Vs. 16, Centre 1, World Trade Centre, Nariman Point, Mumbai-400 021 Cuffee Parade, Mumbai-400 005 PAN/GIR No. AAFCA 3658 N (Assessee) : (Respondent) : Shri Nitesh Joshi Assesseeby Respondent by : Smt. Shailja Rai Date of Hearing : 11.06.2024 : 06.09.2024 Date of Pronouncement O R D E R Per Kavitha Rajagopal, J M: This is an appeal has been filed by the assessee again…

Bticino S.P.A, Italy vs. ACIT Intl. Taxation-1(1)(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 2294/DEL/2023[2020-21]Status: DisposedITAT Delhi24 Jul 2024AY 2020-21

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. S. K. Aggarwal, CAFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 153Section 234ASection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Saktijit Dey, Vice President Dr. B. R. R. Kumar, Accountant Member ITA No. 2294/Del/2023 : Asstt. Year : 2020-21 Bticino S.P.A, Vs. ACIT, 231, Viale Borri, Varese, International Taxation Italy-999999 Circle-1(1)(2), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAICB5197J Assessee by : Sh. S. K. Aggarwal, CA Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of Hearing: 08.05.2024 Date of Pronouncement: 24.07.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order dated 19.06.2023…

Air Liquide Global Ec Germany Gmbh, Germany vs. ACIT, Circle International Tax 1(1)(1), New Delhi

In the result, the appeal is allowed and the stay application is

ITA 2401/DEL/2023[2020-21]Status: DisposedITAT Delhi07 Feb 2024AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2020-21

Section 144C(13)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2020-21 With S.A. No.329/Del/2023 [Arising out of ITA No.2401/Del/2023] Assessment Year: 2020-21 Air Liquide Global EC Vs. ACIT, Germany GMBH, Circle Intl. Tax 1(1)(1), OLOF, Palme Strasse, 35, New Delhi Frankfurt Main, Frankfurt Germany – 60439 PAN :AABCL7778E (Appellant) (Respondent) Assessee by Sh. Tapas Mishra, Advocate Sh. Amit Arora, CA Sh. Shubham Jain, CA Department by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 14.11.2023 Date of prono…

DCIT, Circle- 1(1)(2), Intl. Taxation, New Delhi vs. Bombardier Transportation Gmbh, New Delhi

In the result, this appeal filed by the Revenue stands dismissed

ITA 5663/DEL/2018[2012-13]Status: DisposedITAT Delhi15 Nov 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Kul Bharatdcit, Circle 1(1)(2), Vs. Bombardier Transportation Gmbh, International Taxation, C/O Pwc, Sucheta Bhawan, 1St Floor, Vishnu Digamber Marg, New Delhi. New Delhi. (Pan : Aadcb4031C) (Appellant) (Respondent) Assessee By : Shri Anmol Anand, Advocate Ms. Priya Tandon, Advocate Revenue By : Shri Vizay B. Vasanta, Cit Dr Date Of Hearing : 01.11.2023 Date Of Order : 15.11.2023

For Appellant: Shri Anmol Anand, AdvocateFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER DCIT, Circle 1(1)(2), vs. Bombardier Transportation GmbH, International Taxation, C/o PWC, Sucheta Bhawan, 1st Floor, Vishnu Digamber Marg, New Delhi. New Delhi. (PAN : AADCB4031C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anmol Anand, Advocate Ms. Priya Tandon, Advocate REVENUE BY : Shri Vizay B. Vasanta, CIT DR Date of Hearing : 01.11.2023 Date of Order : 15.11.2023 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : This appeal by the Revenue is directed against the orde…

Alstom (Thailand) Ltd (Formerly Known As Bombardier Transportation Signal (Thailand) Limited), Thailand vs. ACIT, Circle-1(1)(2) Int. Taxation, Delhi

In the result, appeal is allowed

ITA 1930/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2020-21 Alstom (Thailand) Ltd. (Formerly Versus Acit, Circle 1(1)(2), Known As Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, Gidc, Vadodara, Gujrat. Pan: Aadcb5702A (Appellant) (Respondent) Assessee By : Sh. Shashwat Bajpai, Adv. Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 18.10.2023 Date Of Pronouncement: 30.10.2023 Order

For Appellant: Sh. Shashwat Bajpai, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 Alstom (Thailand) Ltd. (formerly Versus ACIT, Circle 1(1)(2), known as Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, GIDC, Vadodara, Gujrat. PAN: AADCB5702A (Appellant) (Respondent) Assessee by : Sh. Shashwat Bajpai, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of hearing : 18.10.2023 Date of pronouncement: 30.10.2023 ORDER This is an appeal by the assessee against final asse…

Bombardier Transportation Signal (Thailand) Limited, Thailand vs. ACIT, Circle Int. Taxation 1(1)(2), New Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 726/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle-1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2193/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Aug 2023AY 2019-20

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle 1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2192/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Aug 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Planetcast International Pte.Ltd, Singapure vs. ACIT, Circle1(1)(1) International Taxation, Delhi

In the result, appeal is partly allowed

ITA 1832/DEL/2022[2019-20]Status: DisposedITAT Delhi14 Jul 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Shri Dr. B.R.R. Kumar

For Appellant: Sh. Ajay Vohra, Sr. Advocate &For Respondent: Sh. Vizaya Vasanta, CIT-DR
Section 143(3)Section 144C(13)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHE ‘D.’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1831, 1832/Del/2022 & 451/Del/2023 Assessment Years: 2018-19, 2019-20 & 2020-21 Planetcast International Pte. Ltd., Versus ACIT, Circle 1(1)(1), (Formerly known as Adore International Taxation, Technologies Pte. Ltd.), New Delhi. 151, Lorong Chuan Number 03- 02, New Tech Park, Singapore. PAN: AANCA4305L (Appellant) (Respondent) Assessee by : Sh. Ajay Vohra, Sr. Advocate & Sh. Parth, Advocate Revenue by : Sh. Vizaya Vasanta, CIT-DR Date of hearing : 20.04…

M/S. Bombardier Transportation Gmbh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed, as indicated above

ITA 1390/DEL/2015[2010-11]Status: DisposedITAT Delhi14 Jul 2023AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2010-11 M/s. Bombardier Vs. DCIT, Transportation GmbH, Circle-1(1)(2), The Grand Hotel, The Grand International Taxation, Plaza, Ground Floor, Vasant New Delhi Kunj, Phase-II, Nelson Mandela Road, New Delhi PAN :AADCB4031C (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Advocate Sh. Anmol Anand, Advocate Ms. Priya Tandon, Advocate Department by Sh. Gangadhar Panda, CIT(DR) Sh. Virendra Singh, Sr. DR Date of hearing 19.05.2023 Date of pronounc…

The Commissioner of Income Tax vs. M/S Infosys Ltd

ITA/341/2017HC Karnataka22 May 2023

Bench: P.S.DINESH KUMAR,T.G. SHIVASHANKARE GOWDA

Section 195(2)Section 260Section 260ASection 9Section 9(2)

…- 1 - ITA No. 341 of 2017 C/W ITA No. 327 of 2017 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 22ND DAY OF MAY, 2023 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE T.G. SHIVASHANKARE GOWDA INCOME TAX APPEAL NO.341 OF 2017 C/W INCOME TAX APPEAL NO.327 OF 2017 IN I.T.A No.341 OF 2017 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 7TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095 2. THE DEPUTY DIRECTOR OF INCOME-TAX INTERNATIONAL TAXATION CIRCLE-1(1), 7TH FLOOR, BMTC BUILDING 80 FEET ROAD KORMAN…

Tge Gas Engineering Gmbh, Germany vs. DCIT, Circle Int. Taxation 3(1)(1), Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1958/DEL/2022[2018-19]Status: DisposedITAT Delhi09 Mar 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat[Assessment Year : 2018-19] Tge Gas Engineering Gmbh, Vs Dcit, Mildred-Scheel-Str., 1 D-53175 Circle-International Bonn, Germany, Germany. Taxation 3(1)(1), Pan-Aadct7387B Delhi. Appellant Respondent Appellant By Shri S.K.Aggarwal, Ca Respondent By Shri Gangadhar Panda, Cit Dr Date Of Hearing 14.12.2022 Date Of Pronouncement 09.03.2023 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee For The Assessment Year 2018- 19 Is Directed Against The Order Of Ld. Cit(A), International Taxation 3(1)(1), Delhi Passed U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 (“The Act”) Dated 28.07.2022. The Assessee Has Raised Following Grounds Of Appeal:-

Section 143(3)Section 144CSection 270A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “D” BENCH: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] TGE Gas Engineering GmbH, vs DCIT, Mildred-Scheel-Str., 1 D-53175 Circle-International Bonn, Germany, Germany. Taxation 3(1)(1), PAN-AADCT7387B Delhi. APPELLANT RESPONDENT Appellant by Shri S.K.Aggarwal, CA Respondent by Shri Gangadhar Panda, CIT DR Date of Hearing 14.12.2022 Date of Pronouncement 09.03.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee for the assessment year 2018- 19 is directed against the or…

The Commissioner of Income-Tax vs. M/S Bangalore Metro Rail Corporation Ltd

ITA/60/2014HC Karnataka30 Jun 2022

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

Section 260Section 9(1)(vii)

…I.T.A. No.60/2014 C/W I.T.A. No.59/2014 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE I.T.A No.60 OF 2014 C/W I.T.A. No.59 OF 2014 IN I.T.A No.60 OF 2014 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59…

The Commissioner of Income-Tax vs. M/S Bangalore Metro Rail Corporation Ltd

ITA/59/2014HC Karnataka30 Jun 2022

Bench: P.S.DINESH KUMAR,ANANT RAMANATH HEGDE

Section 260Section 9(1)(vii)

…I.T.A. No.60/2014 C/W I.T.A. No.59/2014 1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 30TH DAY OF JUNE, 2022 PRESENT THE HON’BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON’BLE MR. JUSTICE ANANT RAMANATH HEGDE I.T.A No.60 OF 2014 C/W I.T.A. No.59 OF 2014 IN I.T.A No.60 OF 2014 BETWEEN : 1. THE COMMISSIONER OF INCOME-TAX TDS, NO.59…

Bombardier Transportation Sweden Ab, New Delhi vs. DCIT (International Taxation), Circle-1(1)(2), New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 4448/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

DCIT (International Taxation), Circle-1(1)(2), New Delhi vs. Bombardier Transportation Sweden Ab, New Delhi

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 4185/DEL/2018[2012-13]Status: DisposedITAT Delhi27 Nov 2020AY 2012-13
Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

Bombardier Transportation Sweden Ab, New Delhi vs. DCIT (International Taxation), New Delhi

In the result the appeal filed by the assessee in ITA No

ITA 859/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Oct 2020AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

For Appellant: Shri Deepak Chopda, AdvFor Respondent: Shri Raman Chopda, CIT-DR
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2011-12] Bombardier Transportation Sweden AB Vs. The D.C.I.T A-4, Greater Kailash, International Taxation, Part-I, New Delhi. Circle - 1(1)(2), New Delhi. PAN: AAACI 0233 Q [Appellant] [Respondent] Assessee by : Shri Deepak Chopda, Adv Shri Anmol Anand, Adv Ms. Priya Tandon, Adv Revenue by : Shri Raman Chopda, CIT-DR Date of Hearing : 27.10.2020 Date of Pronouncement : 29.10.2020 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMB…

ACIT (Ltu), New Delhi vs. M/S Havells India Ltd., New Delhi

In the result, appeal of the assessee is partly allowed

ITA 466/DEL/2011[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

M/S Havells India Ltd., New Delhi vs. DCIT, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 6073/DEL/2010[2007-08]Status: DisposedITAT Delhi25 Aug 2020AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishihavells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi Cr Building Ip Estate, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. Dcit, 1/7 Ram Kishore Road, Ltu, Nbcc Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, Pan: Aaach0351E New Delhi (Appellant) (Respondent) Acit (Ltu), Vs. Havells India Ltd, Nbcc Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi Pan: Aaach0351E (Appellant) (Respondent)

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Saras Kumar, Sr. DR
Section 143(3)Section 144ASection 14ASection 80H

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C‖: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, Circle-12(1), Civil Lines, New Delhi CR Building IP Estate, PAN: AAACH0351E New Delhi (Appellant) (Respondent) Havells India Ltd, Vs. DCIT, 1/7 Ram Kishore Road, LTU, NBCC Plaza, Civil Lines, New Delhi Pusp Vihar, Sector-4, Saket, PAN: AAACH0351E New Delhi (Appellant) (Respondent) ACIT (LTU), Vs. Havells India Ltd, NBCC Plaza, Pusp Vihar, Sector- 1/7 Ram Kishore Road, 4, Saket, New Delhi Civil Lines, New Delhi PAN: AAACH…

Ishikawajma-Harima Heavy Industries Ltd. v. DIT (158 Taxmann 259) — Cited in 31 Judgments | BharatTax