Outotec Gmbh v. Dy. CIT (International Taxation)

58 Taxmann.com 232Reported decision2015#21105 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 143(3)Section 147 Section 148 Section 234B Section 9(1)(vii)Section 9(2)

Judgments citing Outotec Gmbh v. Dy. CIT (International Taxation)

Sms Concast Ag, New Delhi vs. DCIT (International Taxation), New Delhi

Appeal is allowed

ITA 5414/DEL/2016[2013-14]Status: DisposedITAT Delhi21 Mar 2025AY 2013-14

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

For Appellant: Ms. Richa Agarwal, CAFor Respondent: Sh. Vijay B. Basanta, CIT-DR

Section 143(3)Section 234B

…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…

Sms Concast Ag, New Delhi vs. DDIT, New Delhi

In the result, the appeal is partly allowed

ITA 1361/DEL/2012[2008-09]Status: DisposedITAT Delhi16 Jun 2023AY 2008-09

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2008-09

Section 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2008-09 SMS Concast AG, Vs. DDIT, C/o- Mohinder Puri & Co., Circle-2(2), CA., 1A - 1D, Vandhna, 11, International Taxation, Tolstoy Marg, New Delhi New Delhi PAN :AADCC2848Q (Appellant) (Respondent) Appellant by Sh. Percy Pardiwalla, Sr. Advocate Ms. Richa Agarwal, CA Ms. Shruti Srivastava, CA Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 24.03.2023 Date of pronouncement 16.06.2023 ORDER PER SAKTIJIT DEY, JM: Captioned appeal by the assesse…

Outotec (Finland) Oy (Now Merged With "Metso Minerals Oy" and the Merged Entity Has Been Renamed to Metso Outotec Finland Oy), Haryana vs. ACIT(International Taxation), Circle-2(1), Kolkata

In the result,both the appeals of the assessee are partly allowed

ITA 351/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Feb 2023AY 2019-2020

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR

Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA आयकर अपीलीय अधीकरण, "यायपीठ “C” कोलकाता, BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.350 & 351/Kol/2022 Assessment Years: 2018-19 & 2019-20 Outotec (Finland) OY Deputy Commissioner of C/o Outotec India Pvt. Ltd. Income-tax (International 12th Floor, South City Taxation), Circle-2(1), Vs. Pinnacle, Plot No. XI, Kolkata. Block-EP, Sector-V, Salt Lake, Kolkata-700091 (PAN: AABCO9366P) (Appellant) (Respondent) Present for: Appellant by : Shri K. M. Gupta, AR Respondent by : Shri G. HukughaSema, CIT, DR Date of He…

Outotec(Finland) Oy (Now Merged With "Metso Minerals Oy" and the Merged Entity Has Been Renamed to Metso Outotec Finland Oy), Gurugram vs. DCIT(International Taxation), Circle-2(1), Kolkata

In the result,both the appeals of the assessee are partly allowed

ITA 350/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Feb 2023AY 2018-2019

Bench: Shri Rajpal Yadav & Shri Girish Agrawal

For Appellant: Shri K. M. Gupta, ARFor Respondent: Shri G. HukughaSema, CIT, DR

Section 143(3)Section 144C(13)Section 144C(5)Section 270ASection 271A