Linde AG, Linde Engineering Division v. DDIT

242 Taxmann 371Supreme Court of India2016#10654 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 115ASection 143(3)Section 144C(13)Section 209(1)(d)Section 234BSection 234DSection 44BBB(1)Section 9(1)(vii)

Issues it is cited on

section 44bbbmultilateral instrumentsection 209(1)dependent agent peconstruction pesection 44bbagency pesection 44bfixed place pemake available clauseinterest u/s 234ctreaty benefits

Judgments citing Linde AG, Linde Engineering Division v. DDIT

GE HYDRO FRANCE,DELHI vs. DCIT, CIRCLE INT.TAX. 1(3)(1), NEW DELHI

In the result, the appeal is partly allowed

ITA 1881/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Nov 2024AY 2020-21

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2020-21] Ge Hydro France, Deputy Commissioner Of Income A-18, 1St Floor, Okhla Tax, Industrial, Phase-Ii, Vs Circle International Tax-1(3)(1), Tehkhand, South East Delhi, Civic Centre, Okhla Industrial Estate S.O. New Delhi-110002 New Delhi-110020 Pan-Aafca1688N Assessee Revenue Assessee By Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. & Shri Arpit Goyal, Ca Revenue By Shri Vijay B. Vasanta, Cit-Dr & Ms.Sabiha Rizvi, Sr. Dr Date Of Hearing 09.08.2024 Date Of Pronouncement 06.11.2024

Section 143(3)Section 144C(13)Section 144C(5)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2020-21] GE Hydro France, Deputy Commissioner of Income A-18, 1st Floor, Okhla Tax, Industrial, Phase-II, Vs Circle International Tax-1(3)(1), Tehkhand, South East Delhi, Civic Centre, Okhla Industrial Estate S.O. New Delhi-110002 New Delhi-110020 PAN-AAFCA1688N Assessee Revenue Assessee by Shri Ajay Vohra, Sr. Adv. & Shri Aditya Vohra, Adv. & Shri Arpit Goyal, CA Revenue by Shri Vijay B. Vasanta, CIT-DR & Ms.Sabiha Rizvi, Sr. DR Date of Hea…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

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)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA 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 Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. & Arpit Goyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 17.04.2023 ORDER Per Anubhav Sharma, JM : The assessee h…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA 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 Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. &ArpitGoyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 12.04.2023 ORDER Per Anubhav Sharma, JM : The assessee has…

M/S. KEC- SIDHARTHA (J.V.),GURGAON vs. ITO, GURGAON

In the result, the appeal of the assessee is allowed

ITA 5943/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Feb 2017AY 2012-13

Bench: Shri S.V. Mehrotraassessment Year : 2012-13 Kec – Sidhartha (J.V.), Ito, Ward- 11(2), 8Th Floor, Building No.9A, Gurgaon. Vs. Dlf Cyber City, Phase- 3, Gurgaon. Pan : Aabak 1448 C (Appellant) (Respondent)

For Appellant: Shri Prakash Sinha, AdvFor Respondent: Shri S. K. Jain, Sr.DR
Section 143(3)Section 40A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC”, NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER Assessment Year : 2012-13 KEC – Sidhartha (J.V.), ITO, Ward- 11(2), 8th Floor, Building No.9A, Gurgaon. Vs. DLF Cyber City, Phase- 3, Gurgaon. PAN : AABAK 1448 C (Appellant) (Respondent) Appellant by : Shri Prakash Sinha, Adv. Respondent by : Shri S. K. Jain, Sr.DR Date of hearing : 02-02-2017 Date of pronouncement : 28-02-2017 O R D E R PER S.V. MEHROTRA, A.M : This is an appeal filed by the assessee against the order dated 15.09.2016 passed by the Commissioner of Income Tax (Appeals)-1, Gurgaon, u/…