Linde AG v. ITO (62 ITD 330)

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

ITA 356/LKW/2024[2014-15]Status: DisposedITAT Lucknow25 Feb 2026AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

For Appellant: Sh. G.C. Srivastava, Adv & Sh. KalravFor Respondent: Sh. R.K. Agarwal, CIT DR

Section 201(1)Section 263Section 90

…any ancillary services provided by the wholly owned subsidiaries or the Foreign Commission Agents. 17. The issue as to whether such services constituted, “managerial services” have also been analyzed by the Mumbai ITAT in the case of Linde A.G. vs. ITO (1997) 62 ITD 330 wherein the ITAT held that managerial services envisaged adoption and carrying out the policies of an organization as a whole and not just procurement of machinery. In the case of DIT (Intnl) vs. Panalfa Autoelektrik Limited (2014) 272 CTR 117 (Del), the Hon’ble High Court held that services rendered in the procurement of export orders etc., canno…

SKECHERS SARL ,MUMBAI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX 4(2)(1), MUMBAI

In the result the appeal filed by the assessee stands partly\nallowed

ITA 2028/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Nov 2025AY 2022-23

Section 143(3)Section 144CSection 144C(13)Section 153Section 234BSection 270A

…ces Centre GMBH reported in 458 ITR 728\n•\nDecision of Hon'ble Karnataka High Court in case of PCIT vs. Puma\nSports India (P.) Ltd. Reported in(2021) 434 ITR 69\n•\nDecision of cooridate bench of this Tribunal in case of Linde AG vs.\nITO reported in (1997) 62 ITD 330\n•\nDecision of cooridate bench of this Tribunal in case of DCIT vs.\nSamsung Engg. Co. Ltd reported in (2011) 43 SOT 38\n•\nDecision of cooridate bench of this Tribunal in case of Endemol\nSouth Africa (Proprietary) Ltd. Reported in (2018) 67 ITR(T) 520\n•\nDecision of cooridate bench of this Tribunal in case of ITP Publishing\nIndia P Ltd vs. AC…

THE DY. COMMR. OF INCOME TAX, CIR.-3(1), RAJKOT-GUJARAT vs. M/S. SONPAL EXPORTS PVT. LTD., RAJKOT-GUJARAT

In the result, appeal filed by the revenue is dismissed

ITA 29/RJT/2018[2012-13]Status: DisposedITAT Rajkot21 Aug 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT(DR)

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195

…IT VS. Divi's Laboratories Ltd. (2011)131 ITD 271 (Hyderabad) (iv)DCIT vs. Angelique International (2013) 55 SOT 226 (Delhi) (v)Adidas Sourcing Limited 150 TTJ 801 (DELHI) (vi)SPAHI Projects Pvt. Ltd., 183 Taxman 92 (AAR) (vii)Linde A.G. vs Income Tax Officer 62 ITD 330 (Mum.) 2017-17 (ix)CEAT International S.A. 37 ITR 859 (Bombay HC) (x)Mainetti (India) Pvt. Ltd 12 taxmann.com 60 (Chennai) DCIT vs. M/s. Sonpal Export Pvt. Ltd. 7. However, the assessing officer rejected the above contention of the assessee and held that from the plain reading of Section 195 of the Act, it is clear that when the assessee consider…

ACIT CIRCLE 13(1), NEW DELHI vs. LX PANTOS INDIA PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 912/DEL/2023[2018-19]Status: DisposedITAT Delhi17 May 2024AY 2018-19

Bench: Shri Kul Bharat & Shri M.Balaganesh

Section 143(3)Section 195Section 40Section 9(1)Section 9(1)(i)

…tional of Washington Inc. [TS-61-ITAT-2021 (DEL)] (Jurisdictional Tribunal)  Asstt. CIT v. Leaap International (P.) Ltd. [201 1 1 15 taxmann.com 251 (Chennai)  Spahi Projects (P.) Ltd., In re |2009| 183 Taxman 92 (AAR - New Delhi)  Linde A.G. v. ΙΤΟ [1997] 62 ITD 330 (Mum.)  Dy. DIT v. Samsung Engg. Co. Ltd. [2011] 43 SOT 38 (Mum.) (URO).” 9. We have heard Ld. Authorized Representatives of the parties and perused the material available on record and gone through the orders of the authorities below. The Revenue by way of the present appeal has challenged the correctness of the order of Ld.CIT(A) who had delete…

ACIT CIRCLE 13(1), NEW DELHI vs. LX PANTOS INDIA PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 911/DEL/2023[2017-18]Status: DisposedITAT Delhi17 May 2024AY 2017-18

Bench: Shri Kul Bharat & Shri M.Balaganesh

Section 143(3)Section 195Section 40Section 9(1)Section 9(1)(i)

…tional of Washington Inc. [TS-61-ITAT-2021 (DEL)] (Jurisdictional Tribunal)  Asstt. CIT v. Leaap International (P.) Ltd. [201 1 1 15 taxmann.com 251 (Chennai)  Spahi Projects (P.) Ltd., In re |2009| 183 Taxman 92 (AAR - New Delhi)  Linde A.G. v. ΙΤΟ [1997] 62 ITD 330 (Mum.)  Dy. DIT v. Samsung Engg. Co. Ltd. [2011] 43 SOT 38 (Mum.) (URO).” 9. We have heard Ld. Authorized Representatives of the parties and perused the material available on record and gone through the orders of the authorities below. The Revenue by way of the present appeal has challenged the correctness of the order of Ld.CIT(A) who had delete…

DCIT CIRCLE-1(1), NEW DELHI vs. ADIDAS INDIA MARKETING PVT LTD, NEW DELHI

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

ITA 160/DEL/2021[2015-16]Status: DisposedITAT Delhi02 Sept 2022AY 2015-16

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das

Section 143(3)Section 144CSection 153Section 40Section 92

…No.953/Del/2016 & 729/Del/2017 M/s. Adidas India Marketing Pvt. Ltd. someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs ITO (62 ITD 330) wherein it is observed that: DCIT Vs. Adidas India Marketing, ND "In the definition for 'fees for technical services' the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of eq…

DCIT CIRCLE-1(1), NEW DELHI vs. ADIDAS INDIA MARKETING PVT LTD, NEW DELHI

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

ITA 159/DEL/2021[2014-15]Status: DisposedITAT Delhi02 Sept 2022AY 2014-15

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das

Section 143(3)Section 144CSection 153Section 40Section 92

…No.953/Del/2016 & 729/Del/2017 M/s. Adidas India Marketing Pvt. Ltd. someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs ITO (62 ITD 330) wherein it is observed that: DCIT Vs. Adidas India Marketing, ND "In the definition for 'fees for technical services' the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of eq…

DCIT CIRCLE-1(1), NEW DELHI vs. ADIDAS INDIA MARKETING PVT LTD, NEW DELHI

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

ITA 158/DEL/2021[2013-14]Status: DisposedITAT Delhi02 Sept 2022AY 2013-14

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

For Appellant: Mr. Rishabh Malhotra, A.RFor Respondent: Shri Mrinal Kumar Das

Section 143(3)Section 144CSection 153Section 40Section 92

…No.953/Del/2016 & 729/Del/2017 M/s. Adidas India Marketing Pvt. Ltd. someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs ITO (62 ITD 330) wherein it is observed that: DCIT Vs. Adidas India Marketing, ND "In the definition for 'fees for technical services' the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of eq…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. NATIONAL E- ASSESSMENT CENTRE, NEW DELHI

In the result, appeal of the assessee is allowed

ITA 487/DEL/2021[2016-17]Status: DisposedITAT Delhi05 Apr 2022AY 2016-17

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Us & Stay Application No.73/Del/2021 (Assessment Year : 2016-17)

Section 143Section 143(2)Section 143(3)Section 144CSection 92BSection 92C

…nvolved in such advisory. Thus, the consultancy should be rendered by someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs TTO (62 ITD 330) wherein it is observed that: "In the definition for ‘fees for technical services’ the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of equipments by the assessee for them.…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 729/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2019AY 2012-13

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…onsultancy should be rendered by M/s. Adidas India Marketing Pvt. Ltd. someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs TTO (62 ITD 330) wherein it is observed that: "In the definition for ‘fees for technical services’ the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of equipments by the assessee for them. It…

ADIDAS INDIA MARKETING PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, both the appeals of the assessee are allowed partly for statistical purposes

ITA 953/DEL/2016[2011-12]Status: DisposedITAT Delhi31 Jul 2019AY 2011-12

Bench: Shri Amit Shukla & Shri O.P. Kantassessment Years: 2011-12 M/S. Adidas India Marketing Vs. Income Tax Officer, Pvt. Ltd., Ward-1(3), Range-1, New C/O Pricewaterhousecoopers Delhi Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) & Assessment Years: 2012-13 M/S. Adidas India Marketing Vs. Dy. Cit, Pvt. Ltd., Circle-1(2), New Delhi C/O Pricewaterhousecoopers Pvt. Ltd., Sucheta Bhawan, Gate No.2, 1St Floor 11-A, Vishnu Digambar Marg, New Delhi. Pan :Aaaca5313P (Appellant) (Respondent) Assessee By Shri Kanchan Kaushal, Ar Department By Shri Sanjay I. Bara, Cit(Dr)

Section 144C(8)Section 92B

…onsultancy should be rendered by M/s. Adidas India Marketing Pvt. Ltd. someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs TTO (62 ITD 330) wherein it is observed that: "In the definition for ‘fees for technical services’ the consideration has to be for rendering technical, managerial or consultancy service. By making purchase for the Indian concern no consultancy services is provided as no advice is given to them. It is a simple procurement of equipments by the assessee for them. It…

DCIT, NEW DELHI vs. M/S. ADIDAS SOURCING LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2668/DEL/2015[2007-08]Status: DisposedITAT Delhi29 Jan 2019AY 2007-08

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 115ASection 147Section 234BSection 9(1)(vii)

…involved in such advisory. Thus, the consultancy should be rendered by someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs ITO (62 ITD 330) wherein it is observed that: "In the definition for fees for technical services’ the consideration has to be for rendering technical, managerial or consultancy services. By making purchase for the Indian concern no consultancy services is provided as no advise is given to them. It is a simple procurement of equipments by the assessee for them. It…

DCIT, NEW DELHI vs. M/S. ADIDAS SOURCING LTD.,, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 2667/DEL/2015[2004-05]Status: DisposedITAT Delhi29 Jan 2019AY 2004-05

Bench: Shri Amit Shukla & Shri O.P. Kant

Section 115ASection 147Section 234BSection 9(1)(vii)

…involved in such advisory. Thus, the consultancy should be rendered by someone who has special skills and expertise in rendering such advisory. 5.2. Our attention was also brought to the decision of the Mumbai bench of the ITAT in the case of Linde AG vs ITO (62 ITD 330) wherein it is observed that: "In the definition for fees for technical services’ the consideration has to be for rendering technical, managerial or consultancy services. By making purchase for the Indian concern no consultancy services is provided as no advise is given to them. It is a simple procurement of equipments by the assessee for them. It…