National Petroleum Construction Company v. DIT

LM WIND POWER AS ,DENMARK vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INTERNATIONAL TAX 2(2)(1), DELHI

In the result, ground raised by the assessee is allowed

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

…xercised by the foreign parent on its Indian subsidiary by itself does not result in PE of the foreign company in India.  Reliance is also placed upon the decision of the Hon’ble Delhi High Court in the case of National Petroleum Construction Company vs DIT: 383 ITR 648 (Del)  He further submitted that to the same effect is the decision of the Hon’ble Delhi High Court in the case of Nortel Networks India International Incvs DIT: 386 ITR 353 (Del). Further, in this regard, he placed reliance on the recent decision passed by the Hon’ble Delhi High Court in the case of Progress Rail Locomotive Inc vs DCIT: [2024]…

UK GRID SOLUTIONS LIMITED,STAFFORD, UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 3(1)(1)DEL, DELHI

In the result, appeal of the assessee is allowed in terms aforesaid

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Uk Grid Solutions Limited, The Deputy Commissioner Of Income St Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford St16 1Wt, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 Pan-Aaica6271A Assessee/Appellant Revenue/Respondent

…ce, we hold that the entire observations made by the ld AO in this regard are totally without any basis. Our view is further fortified by the decision of Hon’ble Jurisdictional High Court in the case National Petroleum Construction Company Vs. DIT reported in 383 ITR 648(Del) wherein, it was held that given where assessee, a UAE based company, in course of carrying out contract with ONGC for installation of petroleum platforms, availed services of ASL for providing marketing information and other facilities in India, since 'ASL' was not authorized to conclude contract on assessee's behalf, paragraph 5 of article…

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.901/DEL/2017 (Assessment Year: 2012-13) Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate…

DCIT, NEW DELHI vs. M/S. MARUTI SUZUKI INDIA LTD., NEW DELHI

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.901/DEL/2017 (Assessment Year: 2012-13) Maruti Suzuki India Limited, vs, DCIT, Circle 16 (1), Plot No.1, Nelson Mandela Road, New Delhi. Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) DCIT, Circle 16 (1), vs. Maruti Suzuki India Limited, New Delhi. Plot No.1, Nelson Mandela Road, Vasant Kunj, New Delhi – 110 070. (PAN : AAACM0829Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ajay Vohra, Sr. Advocate Shri Neeraj Jain, Advocate Shri Rohit Jain, Advocate…

SMS CONCAST AG,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal is allowed

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5414/Del/2016 : Asstt. Year: 2013-14 SMS Concast AG, Vs DCIT, C/o Mohinder Puri & Co., CAs, International Taxation, 1 A-D, Vandhna, 11, Tolstoy Marg, Circel -3(1)(2), New Delhi-1110001 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCC2848Q Assessee by : Ms. Richa Agarwal, CA Revenue by : Sh. Vijay B. Basanta, CIT-DR Date of Hearing: 05.03.2025 Date of Pronouncement: 21.03.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for As…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA NETWORK OY

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…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 Econom…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…ions with regard to law on Dependent Agent Permanent Establishment ("PE") under the India-UK DTAA he referred to the Copy of India-UK DTAA and section 182 of Indian Contract Act, 1872. He also cited judgments in National Petroleum Construction Company vs DIT: 383 ITR 648 (Del), Western Union Financial Services Incvs ADIT: 101 TTJ 56 (Del Trib.), Mitsui & Co Ltd vs ACIT: ITA No.4764/Del/2016 (Del Trib.), ITO vs International Reinsurance and Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Gri…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…ions with regard to law on Dependent Agent Permanent Establishment ("PE") under the India-UK DTAA he referred to the Copy of India-UK DTAA and section 182 of Indian Contract Act, 1872. He also cited judgments in National Petroleum Construction Company vs DIT: 383 ITR 648 (Del), Western Union Financial Services Incvs ADIT: 101 TTJ 56 (Del Trib.), Mitsui & Co Ltd vs ACIT: ITA No.4764/Del/2016 (Del Trib.), ITO vs International Reinsurance and Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Gri…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…ions with regard to law on Dependent Agent Permanent Establishment ("PE") under the India-UK DTAA he referred to the Copy of India-UK DTAA and section 182 of Indian Contract Act, 1872. He also cited judgments in National Petroleum Construction Company vs DIT: 383 ITR 648 (Del), Western Union Financial Services Incvs ADIT: 101 TTJ 56 (Del Trib.), Mitsui & Co Ltd vs ACIT: ITA No.4764/Del/2016 (Del Trib.), ITO vs International Reinsurance and Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Gri…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…ions with regard to law on Dependent Agent Permanent Establishment ("PE") under the India-UK DTAA he referred to the Copy of India-UK DTAA and section 182 of Indian Contract Act, 1872. He also cited judgments in National Petroleum Construction Company vs DIT: 383 ITR 648 (Del), Western Union Financial Services Incvs ADIT: 101 TTJ 56 (Del Trib.), Mitsui & Co Ltd vs ACIT: ITA No.4764/Del/2016 (Del Trib.), ITO vs International Reinsurance and Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Gri…

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

Bench: Shri C. N. Prasad & Shri M. Balaganesh

…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,…