Nortel Networks India International Inc. 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.

…’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] 466 ITR 76 (Del). 22. He submitted that Hon’ble Delhi High Court in the case of DIT vs Western Union Financial Services Inc (Del): [2025] 472 ITR 220 (Del), following the dec…

ALSTOM (THAILAND) LTD (FORMERLY KNOWN AS BOMBARDIER TRANSPORTATION SIGNAL (THAILAND) LIMITED),THAILAND vs. ACIT, CIRCLE-1(1)(2) INT. TAXATION, DELHI

In the result, appeal is allowed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2020-21 Alstom (Thailand) Ltd. (Formerly Versus Acit, Circle 1(1)(2), Known As Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, Gidc, Vadodara, Gujrat. Pan: Aadcb5702A (Appellant) (Respondent) Assessee By : Sh. Shashwat Bajpai, Adv. Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 18.10.2023 Date Of Pronouncement: 30.10.2023 Order

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER Assessment Year: 2020-21 Alstom (Thailand) Ltd. (formerly Versus ACIT, Circle 1(1)(2), known as Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, GIDC, Vadodara, Gujrat. PAN: AADCB5702A (Appellant) (Respondent) Assessee by : Sh. Shashwat Bajpai, Adv. Revenue by : Sh. Vizay B. Vasanta, CIT-DR Date of hearing : 18.10.2023 Date of pronouncement: 30.10.2023 ORDER This is an appeal by the assessee against final asse…

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND) LIMITED ,THAILAND vs. ACIT, CIRCLE INT. TAXATION 1(1)(2), NEW DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND ) LIMITED,THAILAND vs. DCIT, CIRCLE-1(1)(2) INT. TAXATION, DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

BOMBARDIER TRANSPORTATION SIGNAL (THAILAND ) LIMITED,THAILAND vs. DCIT,CIRCLE 1(1)(2) INT. TAXATION, DELHI

In the result, three appeals of the assessee are partly allowed as indicated above

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

M/S. BOMBARDIER TRANSPORTATION GMBH,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal is allowed, as indicated above

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

…works India International Inc. Vs. DDIT (2014) 49 taxmann.com 147 relied upon by learned DRP is completely misplaced as the said decision has been overruled by the Hon’ble Delhi High Court in case of Nortel Networks India International Inc. Vs. DIT (2016) 386 ITR 353 (Delhi HC). Thus, he submitted, neither the project office, nor BTIL constitute a fixed place of assessee in India in terms of section 5(1) of the treaty. 10. Learned Departmental Representative strongly relied upon the observations of the Assessing Officer and learned DRP. Drawing our attention to the RS2 Contract with DMRC, he submitted, re…

ZTE CORPORATION,GURGAON vs. DCIT (INTERNATIONAL TAXATION), GURGAON

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.1930/Del/2020 (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT ZTE Plaza Keji Road South (International Hi-Tech Industrial Park, Vs. Taxation), Nanshan District, Gurgaon. Shenzhen, P R China. PAN-AAACZ 4115A (Appellant) (Respondent) SA No.364/Del/2020 (Arising out of ITA No.1930/Del/2020) (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT 6th Floor, (International RMZ Infinity Tower, Vs. Taxation…

ZTE CORPORATION,CHINA vs. JCIT (OSD) INTERNATIONAL TAXATION, GURGAON

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.1930/Del/2020 (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT ZTE Plaza Keji Road South (International Hi-Tech Industrial Park, Vs. Taxation), Nanshan District, Gurgaon. Shenzhen, P R China. PAN-AAACZ 4115A (Appellant) (Respondent) SA No.364/Del/2020 (Arising out of ITA No.1930/Del/2020) (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT 6th Floor, (International RMZ Infinity Tower, Vs. Taxation…

DCIT, INT. TAX.,.CIRCLE GURGAON, GURGAON vs. ZTE CORPORATION , CHINA

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI (Through Video Conferencing) BEFORE, SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER I.T.A No.1930/Del/2020 (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT ZTE Plaza Keji Road South (International Hi-Tech Industrial Park, Vs. Taxation), Nanshan District, Gurgaon. Shenzhen, P R China. PAN-AAACZ 4115A (Appellant) (Respondent) SA No.364/Del/2020 (Arising out of ITA No.1930/Del/2020) (ASSESSMENT YEAR 2017-18) M/s ZTE Corporation Dy. CIT 6th Floor, (International RMZ Infinity Tower, Vs. Taxation…

BOMBARDIER TRANSPORTATION SWEDEN AB,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(2), NEW DELHI

In the result, the appeal of the assessee stands allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(2), NEW DELHI vs. BOMBARDIER TRANSPORTATION SWEDEN AB, NEW DELHI

In the result, the appeal of the assessee stands allowed for statistical purposes

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DELHI (Through Video Conferencing) BEFORE, SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER DCIT, Bombardier Circle-1(2)(1), Transportation Sweden International Vs. AB, Taxation, C/o-Amit Gupta, Head of Room No.409, Taxation at Bombardier 4th Floor, Transportation India Ltd. Civic Centre, Novotel Pullman New Delhi-110055 Commercial Tower, 3rd Floor, Aerocity, New Delhi- 110037 PAN-AADCB4208M (Appellant) (Respondent) Bombardier Transportation DCIT, Sweden AB, Circle-1(2)(1), C/o-Amit Gupta, Head of Vs. International Taxatio…

BOMBARDIER TRANSPORTATION SWEDEN AB,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result the appeal filed by the assessee in ITA No

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER [A.Y 2011-12] Bombardier Transportation Sweden AB Vs. The D.C.I.T A-4, Greater Kailash, International Taxation, Part-I, New Delhi. Circle - 1(1)(2), New Delhi. PAN: AAACI 0233 Q [Appellant] [Respondent] Assessee by : Shri Deepak Chopda, Adv Shri Anmol Anand, Adv Ms. Priya Tandon, Adv Revenue by : Shri Raman Chopda, CIT-DR Date of Hearing : 27.10.2020 Date of Pronouncement : 29.10.2020 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMB…