Mahavir Commercial Company v. CIT

ERICSSON AB, SWEDEN,SWEDEN vs. DDIT CIRCLE- 2(1), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ERICSSON AB, SWEDEN,SWEDEN vs. ADIT CIRCLE- 1(2), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ERICSSON AB, SWEDEN,SWEDEN vs. DDIT CIRCLE- 1(2), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ERICSSON AB, SWEDEN,SWEDEN vs. DDIT CIRCLE- 1(2), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ERICSSON AB, SWEDEN,SWEDEN vs. DDIT CIRCLE- 1(2), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ERICSSON AB,SWEDEN vs. DDIT, CIRCLE-1(2), INTERNATIONAL TAXATION, NEW DELHI

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, SWEDEN

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, SWEDEN

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, SWEDEN

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, SWEDEN

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, SWEDEN

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

ACIT, CIRCLE- 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI vs. ERICSSON AB, SWEDEN, GURGAON

In the result : REVENUE’S APPEALS:

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 1999-2000] [Assessment Year: 2000-01] [Assessment Year: 2001-02] [Assessment Year: 2002-03] [Assessment Year: 2003-04] [Assessment Year: 2004-05]

…fferent if the buyer had the right to reject the equipment on the failure of acceptance test carried out in India has been explained by Shri Pardiwala by referring to the judgment of the Hon'ble High Court of Delhi in the case of Mahavir Commercial Company 86 ITR 147 wherein the following principle, inter alia, was laid down: “..... This supposed incongruity was sought to be explained per curiam in Kwei Tek Chao v. British Traders and Shippers Ltd. (1954) 2 K.B. 459. that if property passed when the documents are transferred that property is subject to the condition that the goods should re-vest in the seller…

SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal of the assessee is partly allowed for statistical purpose

Bench: Shri R. K. Panda & Ms Suchitra Kamble(Through Video Conferencing) Sumitomo Corporation Vs Dcit (International Taxation) G-195, Circle-3(1)(2) Sarita Vihar New Delhi New Delhi Aabcs6011P (Appellant) (Respondent)

…ight have been different if the buyer had the right to reject the equipment on the failure of the acceptance test carried out in India , is misplaced. The Ld. AR further relied upon the judgment of the Hon’ble High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: "Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but this right generally which a buyer has in c.i.f. 23 contract does not by itself indicate that the property in the goods has not pass…

NOKIA NET WORKS NOKIA GROUP FINLAND vs. JCIT, NEW DELHI.,

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

…ook place outside India with the passing of the property from seller to buyer and acceptance test is not the determinative of this factor and further referring to the judgment of Hon'ble Supreme Court in the case of Mahabir Commercial Co. Ltd. vs. CIT, (1972) 86 ITR 147 (SC), held that overall agreement does not result the income accruing in India and the execution of an overall agreement is promoted by purely commercial considerations as India Cellular Operator would be desirous of having a single entity that 119 I.T.As. No.1963 & 1964/DEL/2001 could liaise with. Thus, it was concluded that the place of negotia…

NOKIA NET WORKS NOKIA GRUOP FINLAND vs. DCIT, NEW DELHI.,

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

…ook place outside India with the passing of the property from seller to buyer and acceptance test is not the determinative of this factor and further referring to the judgment of Hon'ble Supreme Court in the case of Mahabir Commercial Co. Ltd. vs. CIT, (1972) 86 ITR 147 (SC), held that overall agreement does not result the income accruing in India and the execution of an overall agreement is promoted by purely commercial considerations as India Cellular Operator would be desirous of having a single entity that 119 I.T.As. No.1963 & 1964/DEL/2001 could liaise with. Thus, it was concluded that the place of negotia…

NOKIA NETWORKS OY vs. ASST. DIRECTOR OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…sale took place ? On a combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India.” 18. We may also usefully refer to the judgment of the High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: “Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but ITA 512/2007 & connected cases Page 22 of 42 this right generally which a buyer has in c.i.f. contract does…

NOKIA NETWORKS OY vs. ASSTT. DIRECTOR OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…sale took place ? On a combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India.” 18. We may also usefully refer to the judgment of the High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: “Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but ITA 512/2007 & connected cases Page 22 of 42 this right generally which a buyer has in c.i.f. contract does…

DIRECTOR OF INCOME TAX vs. UOP LIC, NEW DELHI

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…sale took place ? On a combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India.” 18. We may also usefully refer to the judgment of the High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: “Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but ITA 512/2007 & connected cases Page 22 of 42 this right generally which a buyer has in c.i.f. contract does…

ICEC INDIA P.LTD. vs. COMMISSIONER OF INCOME TAX

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…sale took place ? On a combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India.” 18. We may also usefully refer to the judgment of the High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: “Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but ITA 512/2007 & connected cases Page 22 of 42 this right generally which a buyer has in c.i.f. contract does…

DIRECTOR OF INCOME TAX vs. C.I.T ALCATEL

…sale took place ? On a combined reading of the clauses of the agreement, we have no doubt that the sale of machinery did take place outside India.” 18. We may also usefully refer to the judgment of the High Court in Mahavir Commercial Company Vs. CIT, 86 ITR 147 wherein following principle was enunciated: “Even though the property in the goods may pass to the buyer when the documents are handed over, the buyer may yet retain the right to examine and repudiate the goods but 2012:DHC:5557-DB ITA 512/2007 & connected cases Page 22 of 42 this right generally which a buyer has in c.i…