Kreuz Subsea Pte. Ltd. v. Deputy Director of Income-tax (International Taxation) 3 (1), Mumbai

58 Taxmann.com 371Reported decision2015#9102 most cited

What is Kreuz Subsea Pte. Ltd. v. Deputy Director of Income-tax (International Taxation) 3 (1), Mumbai authority for?

When multiple provisions of Article 5 of a Double Taxation Avoidance Agreement (DTAA) might apply to determine a Permanent Establishment (PE), the specific provision concerning a 'Service PE' (Article 5(3)) related to construction, installation, or assembly projects exceeding 183 days takes precedence.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2024.

Also referred to as

Kreuz Subsea Pte. Ltd. · Permanent Establishment · PE · Article 5 · Service PE · construction project · installation project · 183 days · DTAA · International Taxation · Mumbai ITAT

Judgments citing Kreuz Subsea Pte. Ltd. v. Deputy Director of Income-tax (International Taxation) 3 (1), Mumbai

Saab Technologies B.V.(Formerly Known S, Kolkata vs. D.C.I.T., International Taxation, Circle-2(1), Kolkata

In the result, ITA No. 153/KOL/2022 is allowed

ITA 153/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 Apr 2024AY 2018-2019

Bench: Sri Anikesh Banerjee & Sri Girish Agrawal

Section 143(3)Section 144C

…आयकर अपीलीय अिधकरण कोलकाता 'सी' पीठ, कोलकाता म" IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA "ी अिनकेश बनज", "याियक सद"य एवं "ी िगरीश अ"वाल, लेखा सद"य के सम" Before SRI ANIKESH BANERJEE, JUDICIAL MEMBER & SRI GIRISH AGRAWAL, ACCOUNTANT MEMBER I.T.A. No.: 153/KOL/2022 Assessment Year: 2018-19 Saab Technologies B.V (Formerly known as Holland Institute of Traffic Technologies B.V.)….......…………............................................Appellant [PAN: AABCH 5694 R] Vs. DCIT, International Taxation, Circle-2(1), Kolkata................Respondent Appearances: Assessee represented by: Sh. Abhishek Ke…

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…

Gil Mauritius Holding Ltd., New Delhi vs. DDIT, Dehradun

Appeal of the assessee is partly allowed

ITA 2354/DEL/2012[2006-07]Status: DisposedITAT Delhi22 Oct 2018AY 2006-07

Bench: Shri Amit Shukla & Shri Prashant Maharishigil Mauritius Holdings Vs. The Deputy Director Of Ltd Income Tax C/O Srbc Associates (International Taxation ) 6Th Floor, H T House Dehradun 18-20 K G Marg New Delhi Pan: Aaccg1350J (Appellant) (Respondent)

For Appellant: Mr. Percy Pardiwala , SrFor Respondent: Mr. G K Dhall, CIT DR
Section 143Section 44BSection 90

…P a g e | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ―C: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER GIL Mauritius Holdings Vs. The Deputy Director of Ltd Income Tax C/o SRBC Associates (International Taxation ) 6th Floor, H T House Dehradun 18-20 K G Marg New Delhi PAN: AACCG1350J (Appellant) (Respondent) Assessee by : Mr. Percy Pardiwala , Sr . Advocate with Ms. Ananya Kapoor, Adv Revenue by: Mr. G K Dhall, CIT DR ( International Taxation) Date of Hearing 26/07/2018 Date of pronouncement 22/10/2018 O R D E R PER PRASHANT MAHARISHI, A. M. 01. This appeal…

Mc Dermott Eastern Hemisphere Td ( Formelry Known As J. Ray Mc Dermott Eastern Hemisphere Ltd), Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 7855/MUM/2011[2008-09]Status: DisposedITAT Mumbai06 May 2016AY 2008-09

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J Ray Mcdermott Eastern Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8720/MUM/2010[2004-05]Status: DisposedITAT Mumbai06 May 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It) 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8718/MUM/2010[2007-08]Status: DisposedITAT Mumbai06 May 2016AY 2007-08

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J Ray Mcdermott Eastrn Hemisphere Ltd, Mumbai vs. DDIT (It), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 8717/MUM/2010[2005-06]Status: DisposedITAT Mumbai06 May 2016AY 2005-06

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2227/MUM/2009[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. ADIT (It)-3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2226/MUM/2009[2000-2001]Status: DisposedITAT Mumbai06 May 2016AY 2000-2001

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

M/S. J. Ray Mc Dermott Eastern Hemisphere Ltd, Mumbai vs. The ACIT It 3(1), Mumbai

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 2309/MUM/2006[2002-2003]Status: DisposedITAT Mumbai06 May 2016AY 2002-2003

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

J.Ray Mc Dermott Eastern Hemisphere Ltd vs. The Jdit (It) 4

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

ITA 5302/MUM/2004[2000-01]Status: DisposedITAT Mumbai06 May 2016AY 2000-01

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,L,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri C.N. Prasad, Judicial Member, and Shri Ashwani Taneja, Accountant Member Assessment Year: 1998-99 ADIT (IT) 1(2), M/s. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/o. Price Waterhouse & Co. CAs Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. AABCM1087F ITA NOs.4434/Mum/2002 Assessment Year: 1998-99 M/s. J. Ray Mc Dermott JCIT S. Range-12, Eastern Hemisphere L…

Gujarat Pipavav Port Ltd, Mumbai vs. ITO TDS 3, Mumbai

ITA 7878/MUM/2010[2008-09]Status: DisposedITAT Mumbai03 Feb 2016AY 2008-09
For Appellant: Shri Sunil Moti LalaFor Respondent: Shri Pankaj Kumar-Sr.A.R
Section 201Section 201rSection 254(1)Section 6Section 9

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, ‘एल एल ’ खंडपीठ खंडपीठ मुंबई मुंबई आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण एल एल खंडपीठ खंडपीठ मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.7878/Mum/2010,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2008-09 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Gujar…