Scientific Engineering House P. Ltd. v. CIT (SC)

69 ITD 115Income Tax Appellate Tribunal1999#12963 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Judgments citing Scientific Engineering House P. Ltd. v. CIT (SC)

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, 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

…and accordingly, it is clear that the income arising to theassessee is in the nature of business income. Outotec (Finland) OY AYs 2018-19 & 2019-20 31. A similar issue arose before Jaipur Bench of the ITAT in the case of ModernThreads (India) Limited V DCIT 69 ITD 115(Jp), wherein brief facts were thatModern Threads, an Indian company was interested in building in India a plant forthe production of PTA. It, therefore, entered into an agreement with TecnomintSPA., a tax resident of Italy entered for grant of rights and sub-license to use the'process and technical know-how' for designing, construction and operati…

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, 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

…and accordingly, it is clear that the income arising to theassessee is in the nature of business income. Outotec (Finland) OY AYs 2018-19 & 2019-20 31. A similar issue arose before Jaipur Bench of the ITAT in the case of ModernThreads (India) Limited V DCIT 69 ITD 115(Jp), wherein brief facts were thatModern Threads, an Indian company was interested in building in India a plant forthe production of PTA. It, therefore, entered into an agreement with TecnomintSPA., a tax resident of Italy entered for grant of rights and sub-license to use the'process and technical know-how' for designing, construction and operati…

BANK OF INDIA,MUMBAI vs. DCIT - 2(1)(1), MUMBAI

In the result, the appeal is partly allowed for statistical purposes in the terms indicated above

ITA 869/MUM/2018[2012-13]Status: DisposedITAT Mumbai04 Mar 2021AY 2012-13
Section 250Section 90Section 90nSection 91

…The rules of interpretation contained in the Vienna Convention, being customary international law, also apply to the interpretation of tax treaties. This view also finds mention in the Tribunal's order in the case of Modern Threads (I) Ltd. v. Dy. CIT [1999] 69 ITD 115 (Jp.)(TM). Although India is not a signatory to Vienna Convention on Law of Treaties (VCLT), our judicial forums, right upto Hon'ble Supreme Court, have consistently referred to, and relied upon, Vienna Convention on Law of Treaties (VCLT), e.g. in the case of Azadi Bachao Andolan (supra). Elaborating upon the principles governing interpretation o…

JCIT (OSD)(IT) 3(2)(1), MUMBAI vs. MERRILL LYNCH CAPITAL MARKET, ESPANA SASV, MUMBAI

In the result, the appeal is dismissed

ITA 6109/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 Oct 2019AY 2013-14
Section 143(3)

…he rules of interpretation contained in the Vienna Convention, being customary international law, also apply to the interpretation of tax treaties. This view also finds mention in the Tribunal’s order in the case of Modern Threads India Ltd. v. Dy. CIT [1999] 69 ITD 115 (Jp.)(TM). Although India is not a signatory to Vienna Convention on Law of Treaties (VCLT), our judicial forums, right upto Hon’ble Supreme Court, have consistently referred to, and relied upon, Vienna Convention on Law of Treaties (VCLT), e.g. in the case of Union of India Vs Azadi Bachao Andolan [(2003) 263 ITR 706 (SC)]. Elaborating upon the p…

JCIT (OSD)(IT) 3(2)(1), MUMBAI vs. MERRILL LYNCH CAPITAL MARKET, ESPANA SASV, MUMBAI

In the result, the appeal is dismissed

ITA 6108/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 Oct 2019AY 2014-15
Section 143(3)

…he rules of interpretation contained in the Vienna Convention, being customary international law, also apply to the interpretation of tax treaties. This view also finds mention in the Tribunal’s order in the case of Modern Threads India Ltd. v. Dy. CIT [1999] 69 ITD 115 (Jp.)(TM). Although India is not a signatory to Vienna Convention on Law of Treaties (VCLT), our judicial forums, right upto Hon’ble Supreme Court, have consistently referred to, and relied upon, Vienna Convention on Law of Treaties (VCLT), e.g. in the case of Union of India Vs Azadi Bachao Andolan [(2003) 263 ITR 706 (SC)]. Elaborating upon the p…

DCIT, CIR-2(1), KOLKATA, KOLKATA vs. M/S OUTOTEC GMBH, KOLKATA

In the result, the appeal filed by the Revenue ( in ITA No

ITA 193/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…f a ‘copyrighted article’ rather than use of a ‘copyright’. The assessee also placed reliance upon various Judicial Pronouncements, namely of Scientific Engineering House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However, the ld AO rejected the assessee`s submissions and noted that by the transfer of drawings, designs, engineeri…

OUTOTEC GMBH,KOLKATA vs. THE DCIT, IT - 2(1), KOLKATA, KOLKATA

In the result, the appeal filed by the Revenue ( in ITA No

ITA 160/KOL/2016[2012-2013]Status: DisposedITAT Kolkata08 Sept 2017AY 2012-2013

Bench: Shri N. C. Vasudevan, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.160/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 Outotec Gmbh Vs. D.C.I.T., International C/O Outotec India Private Ltd., Taxation-2(1), Kolkata 12Th Floor, South City Pinnacle, Plot- Aayakar Bhawan Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. Poorva,110 Shanti Pally, Kolkata-700107 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Assessee) .. (Respondent/Department) आयकर अपील सं./Ita No.193/Kol/2016 (िनधा"रण वष" / Assessment Year: 2012-13 D.C.I.T., International Vs. Outotec Gmbh Taxation-2(1), Kolkata Aayakar Bhawan Poorva,110 C/O Outotec India Private Ltd., Shanti Pally, Kolkata-700107 12Th Floor, South City Pinnacle, Plot-Xi, Block-Ep, Sector-V, Salt Lake, Kolkata – 700 091. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaco 8228 K (Appellant/Department) .. (Respondent/Assessee) Department By : Shri G. Mallikarjuna, Cit Dr. Assessee By : Subhabrata Mukherjee, Ar & Soumyadip Roy Choudhury, Ar सुनवाई क" तारीख / Date Of Hearing : 10/07/2017 घोषणा क" तारीख/Date Of Pronouncement : 08/09/2017

For Appellant: Subhabrata Mukherjee, AR &For Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(2)Section 143(3)Section 144CSection 209Section 234ASection 234B

…f a ‘copyrighted article’ rather than use of a ‘copyright’. The assessee also placed reliance upon various Judicial Pronouncements, namely of Scientific Engineering House P. Ltd. vs. CIT (SC) [157 ITR 86], Modern Threads (India) Limited vs DCIT (Jaipur ITAT) [69 ITD 115], DIT vs Infrasoft Ltd. [39 Taxmann.com 88]. In support of its contention, the assessee had also relied upon certain clauses of contracts of supply of imported designs and drawings for Bhushan Power and Steel Plant – Pellet Plant]. However, the ld AO rejected the assessee`s submissions and noted that by the transfer of drawings, designs, engineeri…

M/S. HINDUSTAN PETROLEUM CORPORATION LTD. vs. THE ADIT (IT) 3(1), MUMBAI

ITA 7678/MUM/2007[]Status: DisposedITAT Mumbai30 Mar 2016

Bench: S/Sh. Rajendra & Ram Lal Negiआयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/.Ita No.7678,7679,7680&7681/Mum/2007 अपील Hindustan Petroleum Corporation Adit-(It)- Range-3(1) बनाम/ Limited, 17, Jamshedji Tata Road Mumbai Mumbai-400 020. Vs. Pan/Gir No.Aaach 1118 B (अपीलाथ" /Appellant) (""थ" / Respondent) Revenue By: Ajay Modi Assessee By: Ms.Arti Sathe सुनवाई की तारीख / Date Of Hearing: 16.02.2016 घोषणा की तारीख / Date Of Pronouncement: 30.03.2016 आयकर आयकर आयकर अिधिनयम आयकर अिधिनयम अिधिनयम,1961 अिधिनयम 1961 क" क" क" धारा क" धारा धारा 254 धारा 254(1)केकेकेके अ"तग"त "तग"त "तग"त आदेश "तग"त आदेश आदेश आदेश 1961 1961 254 254 Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders Dated 17.09.2007, Of Cit(A)-Xxxiii, Mumbai, The Assessee Has Filed The Above Mentioned Appeals,Originating From The Orders,Of The Ao.S,Passed U/S.195(2)Of The Act.

For Appellant: Ms.Arti SatheFor Respondent: Ajay Modi
Section 195Section 195(2)Section 2Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, ‘एल’ खंडपीठ अिधकरण खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI “L” BENCH सव"ी सव"ी सव"ी राजे"" सव"ी राजे"" राजे"", लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं राम लाल नेगी एवं राम लाल नेगी राम लाल नेगी, , , , "याियक सद"य राम लाल नेगी "याियक सद"य "याियक सद"य "याियक सद"य Before S/Sh. Rajendra,Accountant Member & Ram Lal Negi,Judicial Member आयकर आयकर आयकर अपील आयकर अपील अपील संसंसंसं/.ITA No.7678,7679,7680&7681/Mum/2007 अपील Hindustan Petroleum Corporation ADIT-(IT)- Range-3(1) बनाम/ Limite…

Scientific Engineering House P. Ltd. v. CIT (SC) (69 ITD 115) — Cited in 8 Judgments | BharatTax