National Petroleum Construction Co. v. DCIT

421 ITR 24High Court#25089 most cited
3

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

Sections most often in play

Section 1961: Section 143(3)Section 1961: Section 144C(1)Section 1961: Section 144C(13)Section 1961: Section 144C(5)Section 1961: Section 154Section 1961: Section 234BSection 1961: Section 44BBBSection 1961: Section 9(1)(i)

Issues it is cited on

section 44bbbmultilateral instrumentdependent agent peconstruction pefixed place pesection 44bbsection 44bsection 9(1)(i)mlibusiness connectionsection 144c(5)permanent establishment

Judgments citing National Petroleum Construction Co. v. DCIT

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

…ble Jurisdictional High Court in the case of DIT vs Mitsui & Co. Ltd reported in 399 ITR 505 (Del); ITA No.2085 & 2086/Del/2022 GE Hydro France decision of Hon‟ble Jurisdictional High Court in the case of National Petroleum Construction Co vs DCIT reported in 421 ITR 24 (Del). Hence we have no hesitation to hold that the assessee does not have a Fixed Place PE in India and accordingly no income earned by the assessee from operations and activities undertaken outside India could be brought to tax in India in terms of Article 7 of India- France DTAA. 9.10. The ld. AO had further alleged that there is a Construction…

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

…ble Jurisdictional High Court in the case of DIT vs Mitsui & Co. Ltd reported in 399 ITR 505 (Del); ITA No.2085 & 2086/Del/2022 GE Hydro France decision of Hon‟ble Jurisdictional High Court in the case of National Petroleum Construction Co vs DCIT reported in 421 ITR 24 (Del). Hence we have no hesitation to hold that the assessee does not have a Fixed Place PE in India and accordingly no income earned by the assessee from operations and activities undertaken outside India could be brought to tax in India in terms of Article 7 of India-France DTAA. 9.10. The ld. AO had further alleged that there is a Construction…

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

…ble Jurisdictional High Court in the case of DIT vs Mitsui & Co. Ltd reported in 399 ITR 505 (Del); ITA No.2085 & 2086/Del/2022 GE Hydro France decision of Hon‟ble Jurisdictional High Court in the case of National Petroleum Construction Co vs DCIT reported in 421 ITR 24 (Del). Hence we have no hesitation to hold that the assessee does not have a Fixed Place PE in India and accordingly no income earned by the assessee from operations and activities undertaken outside India could be brought to tax in India in terms of Article 7 of India-France DTAA. 9.10. The ld. AO had further alleged that there is a Construction…

National Petroleum Construction Co. v. DCIT (421 ITR 24) — Cited in 3 Judgments | BharatTax