Telenor Asa, New Delhi vs. DCIT, New Delhi
In the result, the appeal of the assessee is dismissed
ITA 1307/DEL/2015[2010-11]Status: DisposedITAT Delhi12 Aug 2021AY 2010-11
Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1307/Del/2015 : Asstt. Year : 2010-11 Telenor Asa, Vs Dcit, C/O Vaish Associates Advocates, Circle-Gurgaon, Intl. Taxation, 1St Floor, Mohandev Building, 13, New Delhi-110002 Tolstoy Marg, New Delhi-110001 (Appellant) (Respondent) Pan No. Aadct5705F Assessee By : Sh. Ajay Vohra, Sr. Adv. Revenue By : Dr. Prabha Kant, Cit Dr Date Of Hearing: 03.06.2021 Date Of Pronouncement: 12.08.2021
For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Dr. Prabha Kant, CIT DR
Section 143(3)Section 234B
…ach activity. - Sumitomo Corporation v. DCIT: 114 ITD 61 (Del IT AT) - Para 76 to 80 -affirmed by Delhi High Court in 382 ITR 75 (Delhi), against which Revenue’s SLP has been dismissed by the Supreme Court in 257 Taxman 554 - ADIT v. Krupp Uhde GmbH : (2008) 28 SOT 254 (Del ITAT) - ADIT v. Valentine (Mauritius) Ltd.: 130 TTJ 417 (Mum ITAT) - Valentine Maritime (Gulf) LLC vs. ACIT 45 SOT 359 (Mum ITAT) - DCIT vs. J. Ray McDerrmott Eastern Hemisphere Limited: (2012) 54 SOT 363 (Mum ITAT) - referred earlier order of the Tribunal for same assessment year reported in (2010) 39 SOT 240 - Kreuz Subsea Pte. Ltd. vs. DDI…