Sumitomo Corpn v. DCIT

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…

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

…decision of Hon'ble Supreme Court and the territorial nexus doctrine has been analyzed in detail by the ITA No. 5162 & 5163/Del/2012 10 Airport Authority of India Hon'ble Authority for Advance Rulings ("AAR") in the case of WorleyParsons Services Pty. Ltd. [312 ITR 273]. In the said case the Hon'ble Authority has held that even if the part of the services are rendered in India that is sufficient to constitute territorial nexus and thereby the taxability would be in respect of whole of such services no limited to the part being performed in India. In the present case clearly under the memorandum of agreement sev…

AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI

The appeals of the assessee are allowed

Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021

…decision of Hon'ble Supreme Court and the territorial nexus doctrine has been analyzed in detail by the ITA No. 5162 & 5163/Del/2012 10 Airport Authority of India Hon'ble Authority for Advance Rulings ("AAR") in the case of WorleyParsons Services Pty. Ltd. [312 ITR 273]. In the said case the Hon'ble Authority has held that even if the part of the services are rendered in India that is sufficient to constitute territorial nexus and thereby the taxability would be in respect of whole of such services no limited to the part being performed in India. In the present case clearly under the memorandum of agreement sev…

LAHMEYER HOLDING GMBH,GERMANY vs. DDIT, NEW DELHI

Appeal is dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

…f involvement of PE. Effective connection does not envisage legal connection but something that is substantially or really connected. The Ld. AR relied upon the decision of Sumitomo Corpn. v. DCIT (2008) 114 ITD 61 and Worlev Parsons Services Ptv. Ltd. (2009) 312 ITR 273 wherein it was observed that PE should be engaged in royalty generating services or fee for technical service or at least, it should facilitate the performance of 15 M/s.LAHMEYER INTERNATIONAL GmbH such services. Onus is on Revenue to show that other projects were effectively connected to PE in respect of Baglihar project. The Ld. AR relied upon…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. ADIT, NEW DELHI

Appeal is dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

…f involvement of PE. Effective connection does not envisage legal connection but something that is substantially or really connected. The Ld. AR relied upon the decision of Sumitomo Corpn. v. DCIT (2008) 114 ITD 61 and Worlev Parsons Services Ptv. Ltd. (2009) 312 ITR 273 wherein it was observed that PE should be engaged in royalty generating services or fee for technical service or at least, it should facilitate the performance of 15 M/s.LAHMEYER INTERNATIONAL GmbH such services. Onus is on Revenue to show that other projects were effectively connected to PE in respect of Baglihar project. The Ld. AR relied upon…

M/S LAHMEYER INTERNATIONAL GMBH,GURGAON vs. DDIT, NEW DELHI

Appeal is dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

…f involvement of PE. Effective connection does not envisage legal connection but something that is substantially or really connected. The Ld. AR relied upon the decision of Sumitomo Corpn. v. DCIT (2008) 114 ITD 61 and Worlev Parsons Services Ptv. Ltd. (2009) 312 ITR 273 wherein it was observed that PE should be engaged in royalty generating services or fee for technical service or at least, it should facilitate the performance of 15 M/s.LAHMEYER INTERNATIONAL GmbH such services. Onus is on Revenue to show that other projects were effectively connected to PE in respect of Baglihar project. The Ld. AR relied upon…

LEHMEYER INTERNATIONAL GMBH vs. DCIT CIRCLE 1 (2),

Appeal is dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

…f involvement of PE. Effective connection does not envisage legal connection but something that is substantially or really connected. The Ld. AR relied upon the decision of Sumitomo Corpn. v. DCIT (2008) 114 ITD 61 and Worlev Parsons Services Ptv. Ltd. (2009) 312 ITR 273 wherein it was observed that PE should be engaged in royalty generating services or fee for technical service or at least, it should facilitate the performance of 15 M/s.LAHMEYER INTERNATIONAL GmbH such services. Onus is on Revenue to show that other projects were effectively connected to PE in respect of Baglihar project. The Ld. AR relied upon…

LAHMEYER INTERNATIONAL GMBH vs. ADIT, CIRCLE-2(!),,

Appeal is dismissed

Bench: Shri R.K. Panda & Ms. Suchitra Kamble[Assessment Year: 2001-02] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon- 122002 Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2002-03] Lahmeyear Holding Gmbh Dcit, (Earlier Known As Lahmeyer Circle-3(2), International Gmbh), International Taxation, Friedberger Strasse 173 6118 New Delhi Bad Vilbel, Deutschland Germany Pan-Aaacl6802E Assessee Revenue [Assessment Year: 2003-04] M/S Lahmeyer International Acit, Gmbh, Circle-2(1), C/O- Lahmeyer International International Taxation, (India) Private Limited, Drum Shaped Building, Intec House, 37, Institutional New Delhi Area, Sector-44, Gurgaon-

…f involvement of PE. Effective connection does not envisage legal connection but something that is substantially or really connected. The Ld. AR relied upon the decision of Sumitomo Corpn. v. DCIT (2008) 114 ITD 61 and Worlev Parsons Services Ptv. Ltd. (2009) 312 ITR 273 wherein it was observed that PE should be engaged in royalty generating services or fee for technical service or at least, it should facilitate the performance of 15 M/s.LAHMEYER INTERNATIONAL GmbH such services. Onus is on Revenue to show that other projects were effectively connected to PE in respect of Baglihar project. The Ld. AR relied upon…

M/S. IVECO SPA,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee for AY 2007-08 is party allowed

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

…i) Air 1974 SC 171 Jayadayal Poddar Vs. mst Bibi hazra vii) 242 ITR 133 (ker CIT Vs. K. Mahim Udma Deputy Director of Income Tax Vs. M/s. JC Bamford Excavators 3. Ltd. (ITA No. 540/Del/2011 dated 14.03.2014 Worley Pearson Services Pty Ltd., reported in (2009) 312 ITR 273 4. (AAR) Sumitomo Corporation Vs. DCIT reported in 114 ITD 61 5. Mahavir Singh And Others Vs. Naresh Chandra and another 6. reported in (2001) Air 134 at para 5 Parsottam Thakur Vs. Lal Mohar Thakur, Air 1931 PC 143 7. Arjan Singh Vs. Kartan Singh, 1951 Air 193 (SC) 8 Smt. Girijamma Vs. Kamala Engg. Works Air 2000 Kant 239 9 Mandala Madhava Rao V…

IVECO SPA,NEW DELHI vs. ADIT, NEW DELHI

In the result, appeal of the assessee for AY 2007-08 is party allowed

Bench: Shri I. C. Sudhir & Shri Prashant Maharishiiveco Spa, Adit, Copia Corporate Suite, Circle-1(2), Plot No.9, Jasola District Vs. International Taxation, Centre, New Delhi New Delhi Pan:Aabci2759L (Appellant) (Respondent) Iveco Spa, Adit, (Now Fiat Gestione Partecipazioni Circle-1(2), Spa), Vs. International Taxation, 301-304, Plot No.9, Copia Corporate New Delhi Suites, Jasola, Dist Center, New Delhi Pan:Aabci2759L (Appellant) (Respondent)

…i) Air 1974 SC 171 Jayadayal Poddar Vs. mst Bibi hazra vii) 242 ITR 133 (ker CIT Vs. K. Mahim Udma Deputy Director of Income Tax Vs. M/s. JC Bamford Excavators 3. Ltd. (ITA No. 540/Del/2011 dated 14.03.2014 Worley Pearson Services Pty Ltd., reported in (2009) 312 ITR 273 4. (AAR) Sumitomo Corporation Vs. DCIT reported in 114 ITD 61 5. Mahavir Singh And Others Vs. Naresh Chandra and another 6. reported in (2001) Air 134 at para 5 Parsottam Thakur Vs. Lal Mohar Thakur, Air 1931 PC 143 7. Arjan Singh Vs. Kartan Singh, 1951 Air 193 (SC) 8 Smt. Girijamma Vs. Kamala Engg. Works Air 2000 Kant 239 9 Mandala Madhava Rao V…