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

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

In the result, appeal of the assessee is partly allowed

ITA 6072/DEL/2010[2004-05]Status: DisposedITAT Delhi25 Aug 2020AY 2004-05

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…

DCIT, Circle-1(1)(1), Ahmedabad vs. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 539/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2008-09

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

The DCIT, Circle-1(1)(1), Ahmedabad vs. M/S. Amol Dicalite Ltd., Ahmedabad

In the result the appeal of the Revenue is dismissed

ITA 1246/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2010-11

Bench: Shri Waseem Ahmed & Shri Ms. Madhumita Royआयकर अपील सं./Ita No. 539/Ahd/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 & आयकर अपील सं./Ita No. 1246/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad

For Appellant: Shri S.N. Soparkar, A.R
Section 40

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ D ’’ BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And SHRI Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No. 539/AHD/2018 "नधा"रण वष"/Asstt. Year: 2008-2009 And आयकर अपील सं./ITA No. 1246/AHD/2016 "नधा"रण वष"/Asstt. Year: 2010-2011 The D.C.I.T, Amol Dicalite Ltd. Circle-1(1)(1), Vs. 301, Akshay, 53, Ahmedabad Shirmali Society Navrangpura, Ahmedabad PAN : AABCA2807K (Applicant) (Respondent) : Revenue by Ms. Sonia Kumar, Sr. DR Assessee by : Shri S.N. Soparkar, A.R. सुनवाई क" तार"ख/Date of Hearing : 29/01/2019 घो…

Fractal Analytics P.Ltd, Mumbai vs. DCIT 8(1), Mumbai

ITA 3511/MUM/2015[2008-09]Status: DisposedITAT Mumbai01 Mar 2018AY 2008-09
For Appellant: S/Shri Neeraj Sheth/Prashant Maheshwari & Ms.Kirti DadlaniFor Respondent: Shri M.V. Rajguru-Sr.DR
Section 143(3)Section 148Section 254(1)Section 40Section 9Section 9(1)(vii)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"" सव"ी राजे"", लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई ,"याियक सद"य "याियक सद"य सव"ी सव"ी राजे"" राजे"" लेखा सद"य लेखा सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक सद"य "याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3511/Mum/2015,िनधा"रण व आयकर अपील सं आयकर अपील सं िनधा"रण व िनधा"रण वष"ष"ष"ष" /Assessment Year: 2008-09 िनधा"रण व Fra…

DCIT (It) -4(2)(1), Mumbai vs. Safegate International Ab, Mumbai

In the result, appeal is dismissed

ITA 1599/MUM/2015[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12

Bench: Shri Saktijit Dey & Shri G. Manjunatha

For Appellant: Shri Madhur Agarwal a/wFor Respondent: Shri Samuel Darse

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA no.1599/Mum./2015 (Assessment Year : 2011–12) Dy. Commissioner of Income Tax ……………. Appellant (I.T)–4(2)(1), Mumbai v/s M/s. Safegate International A.B. C/o Deloitte Haskins & Sells Tower–3 27th – 32nd Floor, Indiabulls Finance ……………. Respondent Centre, Elphinston Mills Compound Senapati Bapat Marg, Mumbai 400 013 PAN – AANCS4955N C.O. no.28/Mum./2016 (Arising out of ITA no.1599/Mum./2015) (Assessment Year : 2011–12) M/s. Safegate International A.B. C/o Deloitte Haskin…

M/S. Nortel Networks India International Inc., Gurgaon vs. DDIT, New Delhi

ITA 1087/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Sept 2017AY 2010-11

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH.K.N.CHARRY, JUDICIAL MEMBER ITA Nos. 3313 to 3315/Del/2012 (ASSESSMENT YEARs: 2006-07 to 2007-08, 2009-10 ) Nortal Networks India vs ADIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, International Taxation, Golf View Corporate Tower-B, New Delhi. Sector-42, Sector Road, Gurgaon-122002. PAN-AACCN2995E (Appellant) (Respondent) Nortal Networks India vs DDIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, New Delhi. Golf View Corporate Tower-B, Sector-42, Sector Road, Gurgaon-122…

M/S Nortal Networks India International Inc., Gurgaon vs. ADIT, New Delhi

ITA 3315/DEL/2012[2009-10]Status: DisposedITAT Delhi26 Sept 2017AY 2009-10

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH.K.N.CHARRY, JUDICIAL MEMBER ITA Nos. 3313 to 3315/Del/2012 (ASSESSMENT YEARs: 2006-07 to 2007-08, 2009-10 ) Nortal Networks India vs ADIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, International Taxation, Golf View Corporate Tower-B, New Delhi. Sector-42, Sector Road, Gurgaon-122002. PAN-AACCN2995E (Appellant) (Respondent) Nortal Networks India vs DDIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, New Delhi. Golf View Corporate Tower-B, Sector-42, Sector Road, Gurgaon-122…

M/S Nortal Networks India International Inc., Gurgaon vs. ADIT, New Delhi

ITA 3313/DEL/2012[2006-07]Status: DisposedITAT Delhi26 Sept 2017AY 2006-07

Bench: Sh. N.K.Saini & Sh.K.N.Charry

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SH. N.K.SAINI, ACCOUNTANT MEMBER AND SH.K.N.CHARRY, JUDICIAL MEMBER ITA Nos. 3313 to 3315/Del/2012 (ASSESSMENT YEARs: 2006-07 to 2007-08, 2009-10 ) Nortal Networks India vs ADIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, International Taxation, Golf View Corporate Tower-B, New Delhi. Sector-42, Sector Road, Gurgaon-122002. PAN-AACCN2995E (Appellant) (Respondent) Nortal Networks India vs DDIT, International Inc., Circle-2(1), C/o-M/s SRBC & Associates, New Delhi. Golf View Corporate Tower-B, Sector-42, Sector Road, Gurgaon-122…

Netapp B.V., New Delhi vs. DDIT, New Delhi

In the result appeal of the assessee is partly allowed with above direction

ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)

For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation
Section 234ASection 234BSection 271(1)(c)Section 44D

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―E‖: NEW DELHI BEFORE SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Net App B.V. DDIT, Circle-2(1), Boeing Avenue-300, 111PZ, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands PAN: AADCN2178C (Appellant) (Respondent) Net App B.V. DCIT, C/o. SRBC & Associates LLP, Circle- 2(2), Vs. 6th floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, PAN: AADCN2178C (Appellant) (Respondent) Assessee by : Sh. G.C. Srivastava, Adv Revenue by: Sh. Anuj Arora, CIT Int Taxation Date of Hearing…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE 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…

DDIT (It) 4(2), Mumbai vs. Abu Dhabi Ship Bldg Pjsc, Mumbai

In the result, Department’s appeal stands allowed

ITA 5418/MUM/2013[2013-14]Status: DisposedITAT Mumbai08 Jun 2016AY 2013-14

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

For Appellant: Shri Yogesh TharFor Respondent: Dr. Dipak Ripote
Section 195(2)Section 246A(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER ITA no.5418/Mum./2013 (Assessment Year : 2013–14) Dy. Commissioner of Income Tax (International Taxation)–4(2) ……………. Appellant Room no.11, Scindia House Ballard Pier, Mumbai 400 038 v/s M/s. Abu Dhabi Ship Building PJSC C/o Approach Properties Pvt. Ltd. Room no.53, 5th Floor, Free Press ……………. Respondent Journal Road, Nariman Point Mumbai 400 021 PAN – AAKCA9432F Revenue by : Dr. Dipak Ripote Assessee by : Shri Yogesh Thar Date of Hearing – 11.03.2016 Date of Order – 08.0…