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.

Which sections of the Income Tax Act does National Petroleum Construction Company v. DIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 144C(13), Section 115A, Section 209(1)(d), Section 234B, Section 234D.

National Petroleum Construction Company v. DIT (383 ITR 648)

Q: How many judgments cite National Petroleum Construction Company v. DIT?

69 judgments on BharatTax cite National Petroleum Construction Company v. DIT (383 ITR 648), spanning 2016 to 2025.

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Voith Paper GmbH, Vs. DDIT, C/o-Mohinder Puri & Co., Circle-2(2), CAs, 1A-1D, Vandhna, 11, New Delhi Tolstoy Marg, New Delhi PAN :AADCV3751B (Appellant) (Respondent) Appellant by Shri Ajay Vohra, Sr. Adv. Shri Akshay Uppal, CA Respondent by Shri G.K. Dhall, CIT(DR) (Intl. Taxation) Date of hearing 28.11.2019 Date of pronouncement 21.02.2020 ORDER PERO.P. KANT, AM: The assessee has preferred this appeal against the final assessment order…

DCIT (International Taxation), New Delhi vs. M/S National Petroleum Construction Co., New Delhi

In the result, appeal of the revenue is dismissed

ITA 5552/DEL/2016[2013-14]Status: DisposedITAT Delhi18 Nov 2019AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri K. Narasimha Charydcit (International Vs M/S National Petroleum Taxation) Construction Co., Circle –2(2)(2), New C/O Nangia& Co., Suite-4A, Delhi. Plaza, M-6, Jasola, New Delhi. Pan; Aaacn7799J Appellant Respondent

For Appellant: Shri Amit Arora, CAFor Respondent: Shri G.K. Dhall, CIT- DR

Section 5(2)(c)

…the Hon’ble High Court as well as the Tribunal in ITA No.2004/Del/2014. 9. We have gone through the record in the light of the submissions made on either side. It is not in dispute that in assessee’s own case for the AYs 2007-08 and 2008-09 reported in (2016) 383 ITR 648 (Del), the Hon’ble High Court held the issue in favour of the assessee. It could be seen from the record that the orders passed by a coordinate bench of this Tribunal for the AYs 2009-10 and 2010-11 were upheld by the Hon’ble jurisdictional High Court in ITA No.882 of 2016 by order dated 3.2.2017and ITA No.204 of 2019 by order dated 22.7.2019 res…

Lahmeyer Holding Gmbh, Germany vs. DDIT, New Delhi

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

M/S Lahmeyer International Gmbh, Gurgaon vs. ADIT, New Delhi

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

M/S Lahmeyer International Gmbh, Gurgaon vs. DDIT, New Delhi

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Lehmeyer International Gmbh vs. DCIT Circle 1 (2)

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Lahmeyer International Gmbh vs. ADIT, Circle-2(!)

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [Assessment Year: 2001-02] M/s Lahmeyer International ACIT, GmbH, Circle-2(1), C/o- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 PAN-AAACL6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding GmbH DCIT, (earlier known as Lahmeyer Circle-3(2), International GmbH), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilb…

Hitachi High- Technologies (Singapore) Pte Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur

Section 133ASection 143(3)Section 144CSection 147Section 234A

…onsidered as fixed place of business of Appellant in India, in terms of Article 5(1) of India-Singapore DTAA. Strong reliance in this regard was placed on the decision of the Delhi High Court in the case of National Petroleum Construction Company vs. DIT: 383 ITR 648, DIT vs. Mitsui & Co Ltd: 84 taxmann.com 3 and several other decisions. 44. Referring to the permission granted by the RBI, the ld. Counsel stated that the RBI had not pointed out any violation in the nature of activities carried out by LO. The assessing officer, under the provisions of the Act, could not presume enlarged activities being carri…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR

Section 80HSection 9

…as the Airlines are concerned, since the same are instrumental in selling the Airline's products, viz the air tickets, but such computers cannot be said to be the vending machine of the appellant. In the case of Western Union Financial Services Inc. v. ADIT: 101 TTJ 56, the assessee was a non-resident company registered in USA and was engaged in the business of rendering money transfer services, including transfer of monies across international borders. If a person in USA, wanted money to be transferred to his relative in India, then he would first approach the assessee's outlet in USA and then remit the money i…

General Reinsurance Ag, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Range 2(3)(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 7433/MUM/2018[2015-16]Status: DisposedITAT Mumbai14 Jun 2019AY 2015-16

Bench: Shri G.S. Pannu & Shri Sandeep Gosainassessment Year : 2015-16 General Reinsurance Ag, Deputy Commissioner Of Income General Reinsurance Ag India Branch, Tax (International Taxation)- Vs. Units 107, 108, 109, Meadows, Range-2(3)(2), Sahar Plaza Complex, Mumbai Mathuradas Vasanji Road, J.B. Nagar, Andheri East, Maharashtra [Pan : Aaecg5195K] (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Nishant Samaiya, DR

Section 115BSection 143(3)Section 234BSection 271(1)(c)Section 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…