National Petroleum Construction Company v. DIT

383 ITR 648High Court2016#1646 most cited

What is National Petroleum Construction Company v. DIT authority for?

An Indian agent providing marketing services, without the authority to conclude contracts on behalf of a foreign company, does not constitute a Dependent Agent Permanent Establishment (DAPE) for the foreign company in India under DTAA provisions.

69

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

National Petroleum Construction Company v DIT · 383 ITR 648 · Dependent Agent PE · DAPE · Article 5(5) India-UAE DTAA · Permanent Establishment · agency PE · contract concluding authority · foreign company PE · Section 9(1)(vii) · Section 44BBB(1) · PE formation

Also reported as

101 TTJ 56

Sections most often in play

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

Issues it is cited on

section 44bbbdependent agent pesection 209(1)fixed place pemultilateral instrumentconstruction pesection 44bbagency pesection 44bmake available clausesection 271bainterest u/s 234c

Judgments citing National Petroleum Construction Company v. DIT

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,…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle-1(2)(2) International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 1619/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Nov 2023AY 2018-19

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT Circle -1(2)(2), International Taxation, New Delhi

In the result, the appeals of the assessee are allowed

ITA 115/DEL/2021[2017-18]Status: DisposedITAT Delhi21 Nov 2023AY 2017-18

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7282/DEL/2019[2016-17]Status: DisposedITAT Delhi21 Nov 2023AY 2016-17

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 7070/DEL/2018[2015-16]Status: DisposedITAT Delhi21 Nov 2023AY 2015-16

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

In the result, the appeals of the assessee are allowed

ITA 6190/DEL/2017[2014-15]Status: DisposedITAT Delhi21 Nov 2023AY 2014-15

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. ACIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 255/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2023AY 2012-13

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Dsd Noell Gmbh, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are allowed

ITA 3186/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2023AY 2011-12

Bench: SHRI CHALLA NAGENDRA PRASAD (Judicial Member), SHRI M. BALAGANESH (Accountant Member)

Section 271Section 44BSection 9Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE, SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.255/Del/2017 (ASSESSMENT YEAR 2012-13) ITA No.7070/Del/2018 (ASSESSMENT YEAR 2015-16) ITA No.115/Del/2021 (ASSESSMENT YEAR 2017-18) DSD Noell GMBH Dy./Asst. CIT C/o Mohinder Puri & Co., CA’s Vs. Circle-1(2)(2) 1A-D, Vandhna, 11 Tolstoy International Taxation Marg New Delhi New Delhi-110 001 PAN-AABCD 3024F (Appellant) (Respondent) Assessee by Sh. Rajan Bhatia, Advocate & Ms. Shruti Srivastava, CA Department by Sh. Sanjay Kumar, Sr. DR Da…

Sime Darby Engineering Sdn Bhd, Gurgaon vs. DCIT (International Taxation), Dehradun

In the result, appeals are allowed for statistical purposes

ITA 1927/DEL/2017[2012-13]Status: DisposedITAT Dehradun22 May 2023AY 2012-13

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Shri Ravi Sharma, Advocate &For Respondent: Shri Mayank Kumar, JCIT/DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1926 & 1927/Del/2017 Assessment Years: 2011-12 & 2012-13 Sime Darby Engineering n Bhd, Versus DCIT(International Taxation), C/o Price Waterhouse Coopers Circle-2, Dehradun. Pvt. Ltd., 17th Floor, Building 10, Tower C, DLF Cyber City, Gurgaon. PAN: AAOCS1189B (Appellant) (Respondent) Assessee by : Shri Ravi Sharma, Advocate & Shri Rishabh Malhotra, AR Revenue by : Shri Mayank Kumar, JCIT/DR Date of hearing : 23.02.2023 Date of pronouncement : 22 .05.2023 ORD…

Sime Darby Engineering Sdn Bhd, Gurgaon vs. DCIT (International Taxation), Dehradun

In the result, appeals are allowed for statistical purposes

ITA 1926/DEL/2017[2011-12]Status: DisposedITAT Dehradun22 May 2023AY 2011-12

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumar

For Appellant: Shri Ravi Sharma, Advocate &For Respondent: Shri Mayank Kumar, JCIT/DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘DB’, NEW DLEHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 1926 & 1927/Del/2017 Assessment Years: 2011-12 & 2012-13 Sime Darby Engineering n Bhd, Versus DCIT(International Taxation), C/o Price Waterhouse Coopers Circle-2, Dehradun. Pvt. Ltd., 17th Floor, Building 10, Tower C, DLF Cyber City, Gurgaon. PAN: AAOCS1189B (Appellant) (Respondent) Assessee by : Shri Ravi Sharma, Advocate & Shri Rishabh Malhotra, AR Revenue by : Shri Mayank Kumar, JCIT/DR Date of hearing : 23.02.2023 Date of pronouncement : 22 .05.2023 ORD…

Gebr.Pfeiffer Se, Germany vs. CIT(Drp-1), Mumbai 3, Mumbai

In the result, the appeal of the assessee are partly allowed

ITA 54/MUM/2022[2017-2018]Status: DisposedITAT Mumbai20 Apr 2023AY 2017-2018

Bench: Shri Aby T Varkey & Shri Amarjit Singhgebr Pfeiffer Se Vs. Acit, Circle 2(3)(2) Barbarossastr 50-54, 1711, 17Th Floor, Air Kaiserlautern, Germany India Building, 676550 Nariman Point, Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent Gebr Pfeiffer Se Vs. Cit(Drp-1) Barbarossastr 50-54, Income Tax Department Kaiserlautern, Germany Mumbai -3 676550 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent

For Appellant: Salil Aggarwal &For Respondent: Soumendu Kumar Dash

…d vs DDIT in ITA No. 1667/Mum/2014. 5. Order of Hon'ble ITAT Delhi in the case of DCIT vs Marubheni Corporation, Japan in ITA No. 10/Mum/2022. 6. Judgment of Hon'ble High Court of Delhi in the case of National Petroleum Construction Company vs DIT reported in 383 ITR 648.” On the other hand, the ld. D.R submitted that assesse has maintained a fixed place of business through its subsidiary concern, i.e Gebr Pfeiffer India from where significant core activities of the assessee company were carried out. The ld. D.R also relied on the finding of DRP holding that the assessee has fixed place as a PE in India. 5. Hea…

Gebr.Pfeiffer Se, Germany vs. ACIT Circle 2(3)(2), International Taxation, Mumbai

In the result, the appeal of the assessee are partly allowed

ITA 1507/MUM/2021[2017-2018]Status: DisposedITAT Mumbai20 Apr 2023AY 2017-2018

Bench: Shri Aby T Varkey & Shri Amarjit Singhgebr Pfeiffer Se Vs. Acit, Circle 2(3)(2) Barbarossastr 50-54, 1711, 17Th Floor, Air Kaiserlautern, Germany India Building, 676550 Nariman Point, Mumbai - 400021 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent Gebr Pfeiffer Se Vs. Cit(Drp-1) Barbarossastr 50-54, Income Tax Department Kaiserlautern, Germany Mumbai -3 676550 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaecg9980A Appellant .. Respondent

For Appellant: Salil Aggarwal &For Respondent: Soumendu Kumar Dash

…d vs DDIT in ITA No. 1667/Mum/2014. 5. Order of Hon'ble ITAT Delhi in the case of DCIT vs Marubheni Corporation, Japan in ITA No. 10/Mum/2022. 6. Judgment of Hon'ble High Court of Delhi in the case of National Petroleum Construction Company vs DIT reported in 383 ITR 648.” On the other hand, the ld. D.R submitted that assesse has maintained a fixed place of business through its subsidiary concern, i.e Gebr Pfeiffer India from where significant core activities of the assessee company were carried out. The ld. D.R also relied on the finding of DRP holding that the assessee has fixed place as a PE in India. 5. Hea…

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…

Commissioner of Income Tax (International Taxation)-2 vs. National Petroleum Construction Company

ITA - 42 / 2023HC Delhi23 Jan 2023

…, a decision has been rendered by a coordinate bench of this court upholding the aforementioned view. 7.1 The view of the coordinate bench has been rendered in National Petroleum Construction Co. v. Director of Income Tax (International Taxation) [2016] 383 ITR 648. 8. In view of what is stated hereinabove, no substantial question of law arises for our consideration in the present appeal. 9. The appeal is, accordingly, closed. RAJIV SHAKDHER, J TARA VITASTA GANJU, J JANUARY 23, 2023 aj Click here to check corrigendum, if any ITA 42/2023 page 2 of 2 This…

National Petroleum Construction Company vs. Deputy Commissioner of Income Tax Circle 2(2) International Taxation New Delhi

Appeal is hereby allowed to the extent

C.A. No.-004964-004964 - 2022Supreme Court29 Jul 2022

Bench: HON'BLE MS. JUSTICE INDIRA BANERJEE

Section 143(1)Section 197

…no such income from activities outside India would be chargeable to tax in India. 32. Mr. Ganesh relied upon the judgment rendered by the High Court in the Appellant’s own case in respect of the Assessment Years 2007-08 and 2008-09 which is reported in (2016) 383 ITR 648. The Delhi High Court analyzed the contract of the Appellant with Respondent ONGC and held that the project office of the Appellant did not constitute a Fixed Base Permanent Establishment under the provisions of the Double Taxation Avoidance Agreement. The question of splitting profits arising from the contract into two categories, that is, prof…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

General Reinsurance Ag, Mumbai vs. Asstt. CIT (International Taxation)-Range-2(3)(2), Mumbai

In the result, the appeal filed by the assessee is hereby allowed

ITA 1164/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Oct 2021AY 2017-18

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.1164/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) General Reinsurance Ag बिधम/ Acit(International Taxation)- C/O General Reinsurance Range 2(3)(2) Vs. Room No.1711, 17Th Floor, Air Ag India Branch, Unit 107, 108, 109, Meadows Sahara India Building, Nariman Point, Plaza Complex, Mathuradas Mumbai-400021. Vasanji Road, Jb Nagar, Andheri East, Mumbai- 400028. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecg5195K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri P. J. Pardiwala/ Madhur Aggarwal Revenue By: Shri S. S. Iyengar (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2021 घोषणा की तारीख /Date Of Pronouncement: 29/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 21.04.2021 Passed By Cit(Drp-1), Mumbai On The Basis Of Direction Issued By Dispute Resolution Panel U/S 144C (13) Dated 17.03.2021. The Assessee Has Raised The Following Grounds: - 2. “1. The Learned Ao & The Learned Dri', Grossly Erred In Not Following The Decision Of The Honourable Income-Tax Appellate A.Y.2017-18 Tribunal, Mumbai In Appellants Own Case For Ay 2015-16 (Ita No. 7433/Mum/2018) Which Was Decided On Identical Facts.

For Appellant: Shri P. J. Pardiwala/ MadhurFor Respondent: Shri S. S. Iyengar (Sr. DR)
Section 115BSection 144CSection 9(1)(i)

…reliance was placed on the judgment of the Hon'ble Delhi High Court in the case of DIT vs Mitsui & Co. Ltd., [2017] 84 taxmann.com 3 (Delhi), wherein the Hon‟ble Court noted its earlier decision in the case of National Petroleum Construction Co. vs DIT (IT), 383 ITR 648 (Del) in the context of the nature of activities of the LO being preparatory or auxiliary in character. The Hon'ble High Court therein noted that the LO of the assessee was found adhering to the conditions imposed by the RBI for running a LO and, therefore, it would increase the burden of Revenue to show that notwithstanding the RBI permission co…

DCIT, Circle- 2(2)(2), Intl. Taxation, New Delhi vs. National Petroleum Construction Company, Noida

In the result, the appeal of the revenue is dismissed

ITA 1714/DEL/2018[2014-15]Status: DisposedITAT Delhi22 Sept 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Amit Arora, AdvFor Respondent: Sh. Sunil Kumar, CIT DR

…at the issue stands squarely covered by the order of the Hon’ble High Court of Delhi for the A.Ys. 2007-08, 2008-09 and 2009-10 in ITA no 143/2013. The judgment dealt with Fixed Place PE, Installation PE and Dependent PE in the assessee’s own case referred in 383 ITR 648 for the A.Ys. 2007-08 and 2008-09 and the Hon’ble High Court held that the assessee did not have a PE in India and no income from the project in question can be contributed to the assessee’s PE. 5. In the absence of any material change in the facts of the case and legal proposition, following the judgment of Hon’ble High Court mentioned above, w…