SMS Concast AG v. DDIT, 110 ITR (T) 138 (Delhi-Trib)

BOMBARDIER TRANSPORTATION GMMH,NEW DELHI vs. ADDLDIRECOOOTOR OF INOMCE-TAX (INTERNATIONAL TAXATION),RANGE-1,, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

DCIT, CIRCLE- 1(1)(2), INTL. TAXATION, NEW DELHI vs. BOMBARDIER TRANSPORTATION GMBH, NEW DELHI

In the result, appeal of the assessee is partly allowed

Bench: Shri Vikas Awasthy & Shri Naveen Chandraआअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India Ltd., 3Rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 2009-10) Bombardier Transportation Gmbh, C/O M/S. Bombardier Transportation India P. Ltd., Asset No. 2, 3Rd Floor, Novotel- Pullman Commercial Tower, Aero City, Delhi International Airport, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcb-4031-C बिाम Vs. Assistant Director Of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4511/धिल्ली/2017(नि.व. 2009-10) Deputy Commissioner Of Income Tax, (International Taxation), R. No. 409, E-2 Block, 4Th Floor, Civic Centre, Near Minto Road, ...... अपीलार्थी/Appellant New Delhi बिाम Vs. Bombardier Transportation Gmbh, C/Co Asa & Associates, K S House 118, Shahpur Jat, New Delhi 110049 ..... प्रनिवादी/Respondent Pan: Aadcb-4031-C

…आयकर अपीलीय अधिकरण धिल्ली पीठ “डी”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री नवीन चंद्र, लेखाकार सिस्य के समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आअसं.5732/धिल्ली/2011(नि.व. 2008-09) Bombardier Transportation GmbH, C/o M/s. Bombardier Transportation India Ltd., 3rd Floor, B-Wing, Somdutt Chambers-I, Bhikaji Cama Place, New Delhi ...... अपीलार्थी/Appellant PAN: AADCB-4031-C बिाम Vs. Assistant Director of Income Tax, ..... प्रनिवादी/Respondent Circle 1(1), New Delhi आअसं.4547/धिल्ली/2017(नि.व. 200…

BOMBARDIER TRANSPORTATION GMBH,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee is partly allowed

…2 ITA No 5732/Del/2011 (AY 2008-09) ITA Nos.4547 & 4511/Del/2017 (AY 2009-10) अपीलार्थी द्वारा / Appellant by प्रतिवादीद्वारा /Respondent by S/Shri Deepak Chopra, Anmol Anand & Ms. Priya Tandon Advocates Ms. Ekta Jain CIT-DR & Shri Om Prakash, Sr. DR सुनवाई की तिथि / Date of hearing : 10/10/2025 घोषणा की तिथि / Date of pronouncement : 07/01/2026 आदेश/ORDER PER VIKAS AWASTHY, JM: The appeal of the assessee for AY 2008-09 and cross appeals for AY 2009-10 are taken up together as the issues raised in appeals for the impugned assessment years germinate from same set of facts. For the sake convivence, the appeals are…

ALSTOM TRANSPORT SA,KARNATAKA vs. DCIT, INT. TAXATION CIRCLE 1(1)(1), DELHI

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

ALSTOM TRANSPORT SA,KARNATAKA vs. DCIT, INT. TAXATION CIRCLE 1(1)(1), DELHI

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

ALSTOM TRANSPORT SA,BANGALORE vs. DCIT INTL. TAXATION CIRCLE 1(1)(1), NEW DELHI

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

ALSTOM TRANSPORT SA,BANGALORE vs. DCIT INTL. TAXATION CIRCLE 1(1)(1), NEW DELHI

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

ALSTOM TRANSPORT SA,KARNATAKA vs. DCIT INTERNATIONAL TAXATION, CIRCLE 1(1)(1), NEW DELHI

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

LION SERVICES LTD.,DELHI vs. ADDL JCIT , LUDHIYANA

In the result, impugned assessment order is set aside and appeal of the assessee is allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.1711 To 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 To 2015-16 और 2022-23)

…आयकर अपीलीय अिधकरण िद"ी पीठ “डी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी अवधेश कुमार िम"ा, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आअसं.1711 to 1715/िद"ी/2025(िन.व. 2011-12, 2013-14 to 2015-16 और 2022-23) ITA Nos.1711 to 1715/DEL/2025 (A.Y.s 2011-12, 2013-14 to 2015-16 & 2022-23) Alstom Transport SA, 66/2, 3rd Floor, Embassy Prime Business Park, Krishnappa Garden, C.V. Raman Nagar, Bengaluru, Karnataka, 560075 ...... अपीलाथ"/Appellant PAN: AAECA-2499-L बनाम Vs. Deputy Commissioner of…

ANDRITZ AG,NEW DELHI vs. DCIT, CIRCLE- 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

ANDRITZ AG,NEW DELHI vs. DDIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. ANDRITZ AG, NEW DELHI

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…

ANDRITZ AG,NEW DELHI vs. DDIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, appeal is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2011-12 With Assessment Year: 2012-13 With Assessment Year: 2014-15 Andritz AG, Vs. DDIT (International Taxation), C/o- Mohinder Puri & Co., Circle-1(1), CAs, 1A-D Vandhna New Delhi Building, 11 Tolstoy Marg, New Delhi PAN :AAFCA6700M (Appellant) (Respondent) With Assessment Years: 2012-13 DCIT (International Vs. Andritz AG, Taxation), C/o- Mohinder Puri & Co., Circle-1(1)(1), CAs, 1A-D Vandhna Building, New Delhi 11 Tolstoy Marg, New Delhi PAN :AA…