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

M/S. Samsung Heavy Industries Co. Ltd., Gurgaon vs. ADIT, New Delhi

The appeal of the assessee is partly allowed with above direction

ITA 1909/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Jan 2019AY 2010-11

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri Ravi Sharma, AdvFor Respondent: Shri G.K. Dhall, CIT
Section 143Section 144C

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 1064/Del/2013 and 1909/Del/2014 (Assessment Year: 2009-10 and 2010-11) Samsung Heavy Industries Co. Vs. ADIT, Ltd, International Taxation, 530, JANGPYEONG-RI, Dehradun SINHYEON-EUP GEOJE-SI GYEONGSANGNAM-DO 656710 PAN: AAJCS7859K (Appellant) (Respondent) Assessee by : Shri Ravi Sharma, Adv Revenue by: Shri G.K. Dhall, CIT DR(International Taxation) Date of Hearing 12/10/2018 Date of pronouncement 09/1/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. These are th…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2009-10 GE Nuovo Pignone SPA vs. DCIT, International Taxation C/o 6th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi DLF Cyber City, Phase III Gurgaon 122 002 Haryana PAN: AABCG3212A (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv. Sh. Sidharth Joshi, Adv. Department by : Sh. G.K.Dhall, CIT, D.R. Date of Hearing : 28/11/2018 Date of Pronouncement: 01.01.2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appea…

Ge Energy Parts Inc vs. Commissioner Ofincome Tax (International Taxation), Delhi - I

ITA/621/2017HC Delhi21 Dec 2018

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 260A

…ITA 621/2017 & connected matters Page 1 of 85 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 24.05.2018 Pronounced on: 21.12.2018 + ITA 621/2017; ITA 627/2017; ITA 628/2017; ITA 629/2017; ITA 671/2017; ITA 674/2017, C.M. APPL.29470/2017; ITA 675/2017, C.M. APPL.29471; ITA 677/2017 GE ENERGY PARTS INC. ...... Appellant Versus COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI-I ..... Respondents + ITA 643/2017; ITA 646/2017; ITA 655/2017; ITA 669/2017 & ITA 685/2017 GE GENBACHER GMBH & CO. ...... Appellant Versus CO…

Pr Commr of Income Tax-2, Hyderabad vs. K Ravinder Reddy, Hyderabad

ITTA/621/2017HC Telangana23 Aug 2018

Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI

Hitt Holland Institute of Traffice Technology B.V vs. DCIT, International Taxation 1(1), Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 390/KOL/2015[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 Hitt Holland Institute Of Traffic Technology B.V -Vs- Dcit, International Taxation, (Now Known As “Saab Technologies B.V.). Circle-1(1), Kolkata [Pan: Aabch 5694 R] (Appellant) (Respondent)

For Appellant: Shri Avisekh Kejriwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 HITT Holland Institute of Traffic Technology B.V -vs- DCIT, International Taxation, (now known as “Saab Technologies B.V.). Circle-1(1), Kolkata [PAN: AABCH 5694 R] (Appellant) (Respondent) For the Appellant : Shri Avisekh Kejriwal, AR For the Respondent : Shri G. Mallikarjuna, CIT DR Date of Hearing : 21.03.2018 Date of Pronouncement : 04.04.2018 ORDER Per M.Balaganesh, AM 1. This appeal is directed against the order of the Learned…

Iljin Electric Co. Ltd, Mumbai vs. DCIT (It) Cir 2(2)(1), Mumbai

In the result, appeal for A

ITA 1023/MUM/2015[2011-12]Status: DisposedITAT Mumbai14 Oct 2016AY 2011-12

Bench: Shri Jason P. Boaz, Accoutant Member & Shri Saktijit Dey

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 144C(5)Section 234BSection 234D

…n the following decisions also:– i) DIT v/s Toyo Engineering Corp. ITA no.663/2011, dtd 23.1.2013 ii) DIT v/s Siemens Akliongesellschaft, ITA no.1033/2011; 20.11.2012 iii) DIT v/s L.G. Cable Ltd., 237 CTR 438; and iv) National Petroleum Construction v/s DIT, 383 ITR 648. 10. The learned Departmental Representative submitted, the contract entered into by the assessee with MVRC and DMRC are in the nature of turnkey project. He submitted, it is also not disputed by the assessee that it has a P.E. in India through its project office. He submitted, as per section 5 of the Act, the principle on which the tax can be le…

DDIT (It)- 4 (1), Mumbai vs. Lubrizol Corporation Usa, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 1247/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jul 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1247/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) The Deputy Director Of M/S Lubrizol Corporation बनाम/ Income Tax (International Usa, V. Taxation) – 4(1),Room No. C/O Ford, Rhodes, Parks 133 & Co., Scindia House,1 St Floor, Sai Commercial Building, Ballard Estate, 312/313, 3 Rd Floor, Mumbai – 400038. Bks Devshi Marg, Govandi (E), Mumbai – 400088. "थायी लेखा सं./Pan : Aaact 2758F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Aliasger Rampurawala
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 234BSection 92C

…responsible for the same ... 8. The learned counsel for the assessee has relied upon the following precedents in support of the case of the assessee: 1. Ericsson Radio Systems AB Vs. DCIT, 96 TTJ l(Del)(SB) 2. Western Union Financial Services Inc Vs. ADIT, 101 TTJ 56(Del). 3. Visakhapatnam Port Trust, 144 ITR 146 (A.P.) 9. By referring the above case laws, the learned counsel for the assessee has submitted that i) the assessee had no presence or fixed place whatsoever in India, ii) no portion of LIPL's premises was under the assessee's control, iii] the activities in India were carried out by LIPL's own emplo…

M/S. National Petroleum Construction Company, New Delhi vs. DDIT, New Delhi

In the result the appeal filed by the assessee stands allowed

ITA 2004/DEL/2014[2009-10]Status: DisposedITAT Delhi21 Jun 2016AY 2009-10

Bench: Shri N. K. Saini & Smt. Beena A. Pillai

For Appellant: Shri Amit Arora, CAFor Respondent: Shri Amrendra Kumar, CIT DR
Section 44BSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘I-1’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER AND SMT. BEENA A. PILLAI, JUDICIAL MEMBER I.T.A. No.2004/Del/2014 (Assessment Year 2009-10) National Petroleum Vs. DDIT, Circle 2(1), Consstruction Co., New Delhi C/o Nangia &Co., Suit 4A, Plaza M-6, Jasola, New Delhi GIR / PAN :AAACN7799J (Appellant) (Respondent) Appellant by : Shri Amit Arora, CA Shri Suraj Nangia, CA Respondent by : Shri Amrendra Kumar, CIT DR Date of hearing: 17.06.2016 Date of Pronouncement: 21.06.2016 ORDER PER BEENA A. PILLAI, JM: The present appeal has been filed by the asses…

Director of Income Tax-II vs. Western Union Financial Services Inc

ITA/126/2016HC Delhi12 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…xx xxxx xxxx 101. The aspect of whether an Indian establishment was performing functions of a ―preparatory‖ or an ―auxiliary‖ character was considered by this court in National Petroleum Construction Co. v. DIT (International Taxation) [(2016) 383 ITR 648 (Delhi); 2016 SCC OnLine Del 571.] , and where it was pertinently observed (page 672 of 383 ITR): ―The language of sub-paragraph (e) of paragraph (3) of article 5 of the Double Taxation Avoidance Agreement is similar to the language of sub-paragraph (e) of paragraph (4) of article 5 of the Model Conventions framed by Organization for Econo…