Outotec Oyj v. DDIT

76 Taxmann.com 33Income Tax Appellate Tribunal2016#7550 most cited

What is Outotec Oyj v. DDIT authority for?

A case is factually distinguishable if the 'made available' specifications and procedures enabled the assessee to render services independently to its customers.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Outotec Oyj v. DDIT · made available condition · fees for technical services · computer software · tax treaty · ITAT · section 9(1)(vii) · business connection

Sections most often in play

Section 143(3)Section 144C(13)Section 9(1)(vii)Section 143(2)Section 144CSection 144C(1)Section 144C(10)Section 144C(15)(b)

Issues it is cited on

make available conditionsection 270a(9)(a)section 44dasection 44dsection 144c(10)make available clausesection 270a(9)penalty under section 270afees for technical servicescomputer softwarebusiness connectiontax treaty

Judgments citing Outotec Oyj v. DDIT

Bechtel Ltd, London vs. ACIT, Circle 1(1)(2), International Taxation, New Delhi

In the result, appeal of the assessee is allowed

ITA 756/DEL/2023[2020-21]Status: DisposedITAT Delhi31 Dec 2025AY 2020-21
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Bechtel Limited, London vs. ACIT, Circle Int. Tax 1(1)(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 1816/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19
Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Hakam Fluid Power Pvt. Ltd., New Delhi vs. ITO Ward 11(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 756/DEL/2024[2017-18]Status: DisposedITAT Delhi06 Jan 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara (Judicial Member)

Section 143(2)Section 143(3)Section 144C(13)Section 44DSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.756/Del/2023 (ASSESSMENT YEAR 2020-21) Asst. Commissioner of Bechtel Limited, Income Tax, 11, Pilgrim Street, Vs. Circle International Taxation EC4V6RN, London, 1(1)(2), United Kingdom New Delhi. PAN-AAECB3001B (Appellant) (Respondent) Assessee by Shri Deepak Chopra, Ms. Priya Tandon and Shri Adwiteya Grover, Advs. Department by Shri M.S. Nethrapal, CIT- DR. Date of Hearing 09/10/2025 Date of Pronouncement 31/12/2025 O R D E R [ PER MANISH AGARWAL, AM…

Jcdecaux S.A., New Delhi vs. ACIT, Circle-2(1)(2), International Taxation, New Delhi

In the result, the appeal of the assessee is party allowed

ITA 2473/DEL/2022[2018-19]Status: DisposedITAT Delhi03 May 2024AY 2018-19

Bench: Dr. B. R. R. Kumarms. Astha Chandra

For Appellant: Sh. K. M. Gupta, Adv. &For Respondent: Sh. Om Parkash, Sr. DR
Section 143(3)Section 234BSection 270ASection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Ms. Astha Chandra, Judicial Member ITA No. 2473/Del/2022 : Asstt. Year: 2018-19 JCDECAUX S.A, Vs ACIT, C/o. JCDecaux Advertising India P Circle 2(1)(2), Ltd., Plot No. 153, 3rd Floor, Okhla New Delhi Industrial Estate, Phase-III, New Delhi 110020 (APPELLANT) (RESPONDENT) PAN No. AACCJ 8567 A Assessee by : Sh. K. M. Gupta, Adv. & Ms. Saloni Shital, AR Revenue by : Sh. Om Parkash, Sr. DR Date of Hearing: 12.04.2024 Date of Pronouncement: 03.05.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The prese…

Financiere Cvt (Now Ge Energy Power Conversion Group), Gurgaon vs. ACIT, Circle (1)(3)(1), International Taxation, New Delhi

In the result, appeal is allowed

ITA 7736/DEL/2019[2016-17]Status: DisposedITAT Delhi16 Jun 2023AY 2016-17

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2016-17 Financiere Cvt (Now Ge Energy Versus Acit, Circle 1(3)(1), Power Conversion Group), 6Th International Taxation, Floor, Building 7A, Dlf Cyber New Delhi. City, Phase-3, Gurgaon. Pan: Aabcf6233C) (Appellant) (Respondent)

For Appellant: Sh. Ravi Sharma, Advoate &For Respondent: Sh. S.N. Pandey, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DLEHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2016-17 Financiere CVT (Now GE Energy Versus ACIT, Circle 1(3)(1), Power Conversion group), 6th International Taxation, Floor, Building 7A, DLF Cyber New Delhi. City, Phase-3, Gurgaon. PAN: AABCF6233C) (Appellant) (Respondent) Assessee by : Sh. Ravi Sharma, Advoate & Sh. Rishabh Malhotra, AR Revenue by : Sh. S.N. Pandey, Sr. DR Date of hearing : 06.04.2023 Date of pronouncement : 16.06.2023 ORDER PER SAKTIJIT DEY, J.M.: Captioned appeal by the assessee ari…

Netafim Ltd., Gujarat vs. DCIT Circle- 2(2)(2), International Taxation, New Delhi

In the result, appeals are allowed

ITA 366/DEL/2021[2015-16]Status: DisposedITAT Delhi31 May 2023AY 2015-16

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 With Assessment Year: 2015-16

…‘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: 2014-15 With Assessment Year: 2015-16 Netafim Ltd., Vs. Deputy Commissioner of C/o- Netafim Irrigation India Income-tax, Pvt. Ltd., Plot No.268-270, International Taxation, 271B GIDC, Manjusar, Savli, Circle 2(2)(2), Vadodara New Delhi PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Sh. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Respondent by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 18.05.2023 Date of pron…

Netafim Ltd., Gujarat vs. DCIT Circle- 2(2)(2), International Taxation, New Delhi

In the result, appeals are allowed

ITA 1092/DEL/2020[2014-15]Status: DisposedITAT Delhi31 May 2023AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 With Assessment Year: 2015-16

…‘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: 2014-15 With Assessment Year: 2015-16 Netafim Ltd., Vs. Deputy Commissioner of C/o- Netafim Irrigation India Income-tax, Pvt. Ltd., Plot No.268-270, International Taxation, 271B GIDC, Manjusar, Savli, Circle 2(2)(2), Vadodara New Delhi PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Sh. Ananya Kapoor, Advocate Sh. Vibhu Jain, Advocate Respondent by Sh. Vizay B. Vasanta, CIT(DR) Date of hearing 18.05.2023 Date of pron…

Jefferies Llc, Mumbai vs. DCIT(It)3(1)(1), Mumbai

In the result, appeal filed by the assessee is partly allowed

ITA 5674/MUM/2017[2012-13]Status: DisposedITAT Mumbai28 Mar 2023AY 2012-13

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blejefferies Llc V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aaccj8881D (Appellant) (Respondent) Jefferies International Limited V. Dcit (It)-3(1)(1) C/O. Srbc & Associates Llp Room No. 1605, 16Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aabcj7041C (Appellant) (Respondent)

Section 2(24)(iva)Section 234ASection 234BSection 271(1)(c)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Jefferies LLC v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, The Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AACCJ8881D (Appellant) (Respondent) Jefferies International Limited v. DCIT (IT)-3(1)(1) C/o. SRBC & Associates LLP Room No. 1605, 16th Floor 14th Floor, the Ruby Air India Building, Nariman Point Mumbai – 400 021 29 Senapati Bapat Marg Dadar (W),…

M/S Netafim Ltd., Gujarat vs. ITO (International Taxation), New Delhi

In the result, both the appeals are partly allowed

ITA 975/DEL/2016[2011-12]Status: DisposedITAT Delhi20 Feb 2023AY 2011-12

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 With Assessment year: 2011-12 Netafim Ltd., Vs. DCIT, C/o- Netafim Irrigation India Circle-2(2)(2), International Pvt. Ltd., Plot No.268-270, Taxation, 271B GIDC, New Delhi Manjusar, Savli, Vadodara, Gujarat PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Respondent by Sh. Abhishek Kumar, Sr. DR Date of hearing 25.11.2022 Date of pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM…

Netafim Ltd., Gujarat vs. DCIT, New Delhi

In the result, both the appeals are partly allowed

ITA 1427/DEL/2015[2010-11]Status: DisposedITAT Delhi20 Feb 2023AY 2010-11

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2010-11 With Assessment Year: 2011-12

Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2010-11 With Assessment year: 2011-12 Netafim Ltd., Vs. DCIT, C/o- Netafim Irrigation India Circle-2(2)(2), International Pvt. Ltd., Plot No.268-270, Taxation, 271B GIDC, New Delhi Manjusar, Savli, Vadodara, Gujarat PAN :AADCN4087C (Appellant) (Respondent) Appellant by Sh. Salil Kapoor, Advocate Ms. Ananya Kapoor, Advocate Respondent by Sh. Abhishek Kumar, Sr. DR Date of hearing 25.11.2022 Date of pronouncement 20.02.2023 ORDER PER SAKTIJIT DEY, JM…

M/S. Airbus Group India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle- 1(1)(1), Bangalore

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

ITA 2385/BANG/2019[2015-16]Status: DisposedITAT Bangalore05 Aug 2022AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sumeet Khurana, A.RFor Respondent: Dr. Manjunath Karkihalli, D.R
Section 133(6)Section 143(3)Section 144CSection 92D

…IT(TP)A No.2385/Bang/2019 M/s. Airbus Group India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2385/Bang/2019 Assessment Year: 2015-16 Airbus Group India Pvt. Ltd. 4th Floor, Xylem, Plot No.4&4A Dyavasandra Industrial Area Deputy Commissioner of Mahadevpura Post Income-tax Vs. Whitefield Road Circle – 1(1)(1) Bangalore 560 048. Bangalore PAN NO : AAGCA1513R APPELLANT RESPONDENT Appellant by : Shri Sumeet Khurana, A.R. Respondent by : Dr. Manjunath Karkihalli, D.R. Dat…

M/S. Bain & Company India Pvt. Ltd., Gurgaon vs. ITO (TDS) (International Taxation), New Delhi

ITA 2845/DEL/2016[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi10 Nov 2021
For Appellant: Shri Himanshu Sinha &For Respondent: Shri Umesh Takiyar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : D : NEW DELHI (Through Virtual Hearing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Assessment Year: 2009-10 Bain & Company India Pvt. Ltd., Vs ITO (TDS), 5th Floor, Building No.8A, International Taxation, DLF Cyber City, Ward-3(2), Gurgaon. New Delhi. PAN : AACCB8671R (Appellant) (Respondent) Assessee by : Shri Himanshu Sinha & Shri Bhuvan Dhupar, Advocates Revenue by : Shri Umesh Takiyar, Sr. DR Date of Hearing : 17.08.2021 Date of Pronouncement : 10.11.2021 ORDER PER R.K. PANDA, AM: This appeal filed by the assessee is…

Outotec India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

ITA 320/DEL/2016[2011-12]Status: DisposedITAT Delhi23 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Outotec India Pvt. Ltd., Vs Dcit, 507, 5Th Floor, Copla Corporation Suites, Circle 19(1), Jasola Commercial Complex, New Delhi. New Delhi. Pan: Aaacd9433A Assessment Year: 2010-11 Dcit, Vs. Outotec India Pvt. Ltd., Circle 19(1), 8, Community Centre, New Delhi. New Friends Colony, New Delhi. Pan: Aaacd9433A (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava, Advocate, Shri Suvinay K Dash, Advocate & Shri Prichay Solanki, Ca Revenue By : Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 15.10.2019 Date Of Pronouncement : 23.10.2019 Order Per R.K. Panda, Am:

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Ms Nidhi Sharma, Sr. DR
Section 143(3)Section 40Section 90(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Outotec India Pvt. Ltd., Vs DCIT, 507, 5th Floor, Copla Corporation Suites, Circle 19(1), Jasola Commercial Complex, New Delhi. New Delhi. PAN: AAACD9433A Assessment Year: 2010-11 DCIT, Vs. Outotec India Pvt. Ltd., Circle 19(1), 8, Community Centre, New Delhi. New Friends Colony, New Delhi. PAN: AAACD9433A (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava, Advocate, Shri Suvinay K Dash, Advocate & Shri Prichay Solanki, CA Revenue by…

DCIT, New Delhi vs. M/S. Outotec India Pvt. Ltd., New Delhi

ITA 6587/DEL/2015[2011-12]Status: DisposedITAT Delhi23 Oct 2019AY 2011-12

Bench: Shri R.K. Panda & Ms Suchitra Kambleassessment Year: 2011-12 Outotec India Pvt. Ltd., Vs Dcit, 507, 5Th Floor, Copla Corporation Suites, Circle 19(1), Jasola Commercial Complex, New Delhi. New Delhi. Pan: Aaacd9433A Assessment Year: 2010-11 Dcit, Vs. Outotec India Pvt. Ltd., Circle 19(1), 8, Community Centre, New Delhi. New Friends Colony, New Delhi. Pan: Aaacd9433A (Appellant) (Respondent) Assessee By : Shri G.C. Srivastava, Advocate, Shri Suvinay K Dash, Advocate & Shri Prichay Solanki, Ca Revenue By : Ms Nidhi Sharma, Sr. Dr Date Of Hearing : 15.10.2019 Date Of Pronouncement : 23.10.2019 Order Per R.K. Panda, Am:

For Appellant: Shri G.C. Srivastava, AdvocateFor Respondent: Ms Nidhi Sharma, Sr. DR
Section 143(3)Section 40Section 90(2)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I-2: NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2011-12 Outotec India Pvt. Ltd., Vs DCIT, 507, 5th Floor, Copla Corporation Suites, Circle 19(1), Jasola Commercial Complex, New Delhi. New Delhi. PAN: AAACD9433A Assessment Year: 2010-11 DCIT, Vs. Outotec India Pvt. Ltd., Circle 19(1), 8, Community Centre, New Delhi. New Friends Colony, New Delhi. PAN: AAACD9433A (Appellant) (Respondent) Assessee by : Shri G.C. Srivastava, Advocate, Shri Suvinay K Dash, Advocate & Shri Prichay Solanki, CA Revenue by…

DCIT (It) 2(2)(2), Mumbai vs. Hava Holding B.V., Navi Mumbai

In the result, appeal is dismissed

ITA 3816/MUM/2017[2012-13]Status: DisposedITAT Mumbai30 Apr 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri N.K. Pradhan

For Appellant: Shri Dhanesh Bafna and Ms. Hirali DesaiFor Respondent: Shri Nishant Somaiya

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. PRADHAN, ACCOUNTANT MEMBER ITA no.3816/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax (I.T) ……………. Appellant Circle–2(2)(2), Mumbai v/s Hyva Holding B.V. Plot no.EL–215, Kalyan Mahape Road ……………. Respondent MIDC, Navi Mumbai 400 701 PAN – AAACT2786P Revenue by : Shri Nishant Somaiya Assessee by : Shri Dhanesh Bafna and Ms. Hirali Desai Date of Hearing – 31.01.2019 Date of Order – 30.04.2019 O R D E R PER SAKTIJIT DEY. J.M. The aforesaid appeal has been filed by the Revenue c…

Outotec Oyj v. DDIT (76 Taxmann.com 33) — Cited in 15 Judgments | BharatTax