Ishikawajma-Harima Heavy Industries Ltd. v. DIT

237 CTR 438High Court2011#5483 most cited

What is Ishikawajma-Harima Heavy Industries Ltd. v. DIT authority for?

Income from offshore supply is not taxable in India if the Permanent Establishment (PE) in India had no role in securing or facilitating that supply. The separate nature of offshore and onshore contracts is relevant to this determination.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Ishikawajma-Harima Heavy Industries Ltd v DIT · 237 CTR 438 · 2011 · offshore supply income · Permanent Establishment · PE · no role in offshore supply · attribution of income to PE · section 9(1)(i)

Sections most often in play

Section 143(3)Section 144C(13)Section 234BSection 115ASection 209(1)(d)Section 234ASection 234CSection 234D

Issues it is cited on

section 44bbbsection 209(1)dependent agent pemultilateral instrumentagency pesection 44bbconstruction pesection 44bfixed place pemake available clauseinterest u/s 234csection 9(1)(i)

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

JIANGSU ZHONGTIAN TECHNOLOGY CO LTD,GURGAON vs. ACIT CIRCLE INT TAX 2(1)(2), NEW DELHI

In the result, the appeal of the assessee is allowed and the Stay Application of the assessee is dismissed

ITA 350/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jun 2024AY 2020-21

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

For Appellant: Sh. Kamal Sawhney, Adv. &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 234A

…d down by Hon’ble Supreme Court in case of Ishikawajma Harima Heavy Industries v. DIT (2007) 288 ITR 408, the decision of Hon’ble Delhi High court in case of DIT v. Ericsson AB (ITA No. 397/2007) and the decision of Tribunal in case of DIT vs. LG Cable (2011) 237 CTR 438 and DDIT vs. Mitsui & Co. (2020) 118 taxxmann.com 379 (Delhi). He submitted, in case of the assessee, admittedly, the contracts for offshore and onshore activities are separate. He submitted, even assuming for the arguments’ sake that ZTT India is the PE, there is not a single evidence on record to suggest that ZTT India Private Limited had any r…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs Whessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs Whessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs Whessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs Whessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT ITA No.2085 & 2086/Del/2022 GE Hydro France vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs W…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…P) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT ITA No.2085 & 2086/Del/2022 GE Hydro France vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vs W…

JIANGDONG FITTINGS EQUIPMENTS CO. LTD,GURGAON vs. ACIT, CIRCLE INTERNATIONAL TAXATION2(1)(2), NEW DELHI

In the result, appeals are allowed

ITA 2291/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Nov 2023AY 2019-20

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Ita Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus Acit, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3Rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. Pan:Aadcj6890K (Appellant) (Respondent) Assessee By : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 10.11.2023 Date Of Pronouncement: 29.11.2023 Order

For Appellant: Sh. Kamal Sawhney, Advocate &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

…down by Hon’ble Supreme Court in case of Ishikawajma Harima Heavy Industries v. DIT (2007) 288 ITR 408, the decision of Hon’ble Delhi High court in case of DIT v. Ericsson AB (ITA No. 397/2007) and the decision of Tribunal in case of DIT vs. LG Cable (2011) 237 CTR 438 and DDIT vs. Mitsui & Co. (2020) 118 taxxmann.com 379 (Delhi). He submitted, in case of the assessee, admittedly, the contracts for offshore and onshore activities are separate. He submitted, even assuming for the arguments’ sake that ZTT India is the PE, there is not a single role to play in supply of goods from outside India. Thus, he submitt…

JIANGDONG FITTINGS EQUIPMENTS CO.,GURGOAN vs. ACIT CIRCLE INTERNATIONAL TAXATION2(1)(2), NEW DELHI

In the result, appeals are allowed

ITA 2290/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G.S. Pannu, Vice- & Shri Saktijit Dey, Vice-Ita Nos. 2290 & 2291/Del/2022 Assessment Years: 2018-19 & 2019-20 Jiangdong Fittings Equipments Versus Acit, Circle 2(1)(2), Co., Unit No. 309, B.C.D. 3Rd International Taxation, Floor, Magnum Tower I, Sector New Delhi. 58, Gurgaon. Pan:Aadcj6890K (Appellant) (Respondent) Assessee By : Sh. Kamal Sawhney, Advocate & Sh. Nishank Vashistha, Advocate Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 10.11.2023 Date Of Pronouncement: 29.11.2023 Order

For Appellant: Sh. Kamal Sawhney, Advocate &For Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144C(13)

…down by Hon’ble Supreme Court in case of Ishikawajma Harima Heavy Industries v. DIT (2007) 288 ITR 408, the decision of Hon’ble Delhi High court in case of DIT v. Ericsson AB (ITA No. 397/2007) and the decision of Tribunal in case of DIT vs. LG Cable (2011) 237 CTR 438 and DDIT vs. Mitsui & Co. (2020) 118 taxxmann.com 379 (Delhi). He submitted, in case of the assessee, admittedly, the contracts for offshore and onshore activities are separate. He submitted, even assuming for the arguments’ sake that ZTT India is the PE, there is not a single role to play in supply of goods from outside India. Thus, he submitt…

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

…al Corporation Vs. DCIT, Circle-2, Dehradun (72 5 taxman.com 298) (ITAT, Delhi), Caterpillar Global Mining Europe GmbH Vs. ADIT, Hyderabad (84 taxmaan.com 72) (Hyderabad Tribunal), ishikawajima Harima Heavy industries Ltd. (288 I R 408) (sq, LG Cables, Delhi 237 CTR 438 (Delhi HC). In view of the above, I find that the decision of AO, to hold BTIN as permanent establishment of the appellant company in respect of offshore sale of sub-assemblies, as discussed at para 5.11 does not confirm to the jurisprudence available on the issue of offshore sale. I find that the various judicial authorities have laid out that i…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vsWhessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…) and CIT vs Atlas Steel Company Ltd: 164 ITR 401 (Cal). 9.8.2 As with regard to the submission that Offshore supply are not taxable under the Act, he relied Ishikawajma-Harima Heavy Industries Ltd vs DIT: [2007] 288 ITR 408 (SC), DIT vs LG Cable Ltd: [2011] 237 CTR 438 (Del), DIT vs Nokia Networks OY: 358 ITR 259 (Del) and Siemens Mobile Communications SPA vs DCIT: [2020] 182 ITD 479 (Del Trib.) 9.8.3 The non applicability of Section 44BBB qua offshore supply was supported by Ld. Sr. Counsel by relying DDIT vs Mitsui & Co Ltd: 118 taxmann.com 379 (Del Trib.), DOT vsWhessoe Oil & Gas Ltd: 87 taxmann.com 342 (Mu…

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

…); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101…

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

…); 9. Daikin Industries Ltd. Vs. ACIT (International Taxation) 10 Ishikawajima-Harima Heavy Industries Ltd. 288 ITR 408 (SC); 11 Hyundai Heavy Industries Co. Ltd. 291 ITR 482 (SC); 12 Ericsson A.B. 343 ITR 470 (Del); 23 AND ITA No. 7615/Del/2018 13 LG Cable 237 CTR 438 (Del); 14 LS Cable Vs. DIT (2011) 197 Taxman 100 (Del.); 15 DIT Vs. Nokia Networks (2012) 253 CTR 417 (Del); 16 DIT Vs. Morgan Stanley 292 ITR 416 (SC); 17 DIT Vs. Honda Motors Co. Ltd. 265 Taxman 542 (SC); 18 ESS Advertising (Mauritius) S.N.C. et Compagnie (ITA. Nos. 3760 & 4542/Del/2016); 19 Anglo French Textile Company Ltd. Vs. CIT 23 ITR 101…

M/S. VOITH PAPER GMBH,NEW DELHI vs. DDIT, NEW DELHI

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…covered in favour of the assessee in view of the ratio of the following decisions: (i) DIT Vs Ishikawajma-Harima Heavy Industries Ltd 288 ITR 408 (SC) (ii) CIT and Anr Vs Hyundai Heavy Industries Co.Ltd (2007) 291 ITR 482 (SC) (iii) DIT Vs LG Cable Ltd (2011)237 CTR 438 (Delhi) (iv) Hyosung Corporation (AAR No. 773 of 2008) further affirmed by the Hon’ble Delhi High Court [WP(C) No. 2765/2010 and CM No. 5515/2010] 6.12 On the other hand, the Ld DR submitted that an identical issue involving the transfer of title to the property and risk was before the ITAT in the case of Baker Hughes Asia Pacific Ltd. [2014-TI…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant and the LGEIL have been accepted to be at arm’s length i…

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant and the LGEIL have been accepted to be at arm’s length i…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…not be liable to tax in India, in the hands of the Appellant, as held in the following judicial pronouncements: - Ishikawajima-Harima Heavy Industries Ltd. vs. DIT 288 ITR 408 [SC] - DIT vs. Ericsson AB 343 ITR 470 [Delhi High Court] - DIT vs. LG Cable Ltd. 237 CTR 438 [Delhi High Court] - DIT vs. Xelo Pty. Ltd. 203 Taxman 475 [Mumbai High Court] In light of the above, he submitted that income from offshore supply of goods made by the Appellant is not liable to be taxed in India. ii. Further, he submitted that since the transactions between the Appellant and the LGEIL have been accepted to be at arm’s length i…

DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S OUTOTEC GMBH, KOLKATA

In the result, the appeal filed by the Revenue ( in ITA No

ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N. C. VASUDEVAN, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/o OUtotec India Private Ltd., Taxation-2(1), Kolkata 12th Floor, South City Pinnacle, Plot- Aayakar Bhawan XI, Block-EP, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACO 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./ITA No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., Interna…

OUTOTEC GMBH,KOLKATA vs. THE DCIT, IT - 2(1), KOLKATA, KOLKATA

In the result, the appeal filed by the Revenue ( in ITA No

ITA 160/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI N. C. VASUDEVAN, JM & DR. A.L.SAINI, AM आयकर अपील सं./ITA No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/o OUtotec India Private Ltd., Taxation-2(1), Kolkata 12th Floor, South City Pinnacle, Plot- Aayakar Bhawan XI, Block-EP, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACO 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./ITA No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., Interna…

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Ishikawajma-Harima Heavy Industries Ltd. v. DIT (237 CTR 438) — Cited in 21 Judgments | BharatTax