Tekniskil (Sendirian) Berhard v. CIT

222 ITR 551Reported decision1996#4646 most cited

What is Tekniskil (Sendirian) Berhard v. CIT authority for?

The mere supply of skilled labour to work in a country does not, by itself, give rise to a Permanent Establishment (PE) for the company supplying that labour. A PE requires a more substantial connection, typically involving a fixed place of business at the disposal of the enterprise.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2025.

Also referred to as

Tekniskil (Sendirian) Berhard v. CIT · PE · Permanent Establishment · supply of skilled labour · fixed place of business · international taxation

Sections most often in play

Section 143(3)Section 195Section 234ASection 234BSection 144C(5)Section 40(a)(i)Section 144C(13)Section 9(1)(vii)

Issues it is cited on

dtaa benefitprincipal purpose testmultilateral instrumentuse of equipmentcommercial substancesection 90(1)fixed place pesubstance over formtreaty benefitspptazadi bachao andolantax residency certificate

Judgments citing Tekniskil (Sendirian) Berhard v. CIT

TFDAC IRELAND II LIMITED,IRELAND vs. DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAX CIRCLE 4(1)(2) MUMBAI, MUMBAI

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

…ue v. Consolidated Premium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A\n\n104\nITA No.1198/Mum/2025 and others\ndrilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE [Lower Tax Court of the Hague, 10-9-1990, noted in 1991 Tax Notes Intl 161]. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipe…

DAE(SY22) LEASING (IRELAND)41, DESIGNATED ACTIVITY COMPANY ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE 2(1)(2), MUMBAI

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…ue v. Consolidated Premium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A to constitute a PE [Lower Tax Court of the Hague, 10-9-1990, noted in 1991 Tax Notes Intl 161]. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [CIT v. Subsea Offshore Ltd., (1998) 66 ITD 296: 17 Tax Notes In…

DAE (SABS) LEASING IRELAND 43 DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX INT TAX.CIRCLE 2(1)(2), MUMBAI

ITA 1156/MUM/2025[2022-22]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-22
Section 143(3)Section 144C(13)Section 144C(5)

…. Consolidated\nPremium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere\nsupply of skilled labour to work in a country did not give rise to a PE\nof the company supplying the labour [Tekniskil (Sendirian)\nBerhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A\ndrilling rig which, although anchored while in operation,\nwas moved to a new site every few months, has been held not\nto constitute a PE [Lower Tax Court of the Hague, 10-9-1990,\nnoted in 1991 Tax Notes Intl 161]. Similarly, a remotely\noperated vessel which was used to inspect and repair\nsubmarine pipelines was held not to constitute a…

DAE (SABS) 10296 IRELAND DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (INT TAXATION), CIRLCE 2(1)(2), MUMBAI

ITA 1155/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)

…. Consolidated\nPremium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere\nsupply of skilled labour to work in a country did not give rise to a PE\nof the company supplying the labour [Tekniskil (Sendirian)\nBerhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A\ndrilling rig which, although anchored while in operation,\nwas moved to a new site every few months, has been held not\nto constitute a PE [Lower Tax Court of the Hague, 10-9-1990,\nnoted in 1991 Tax Notes Intl 161]. Similarly, a remotely\noperated vessel which was used to inspect and repair\nsubmarine pipelines was held not to constitute a…

SKY HIGH XLIII LEASING COMPANY LIMITED,IRELAND vs. ASSISTANT COMMISSIONER OF INCOME TAX INT TAX CIRCLE 4 (2) (1) MUMBAI, MUMBAI

ITA 1122/MUM/2025[2022-2023]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-2023
Section 143(3)Section 144C(13)

…. Consolidated\nPremium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere\nsupply of skilled labour to work in a country did not give rise to a PE\nof the company supplying the labour [Tekniskil (Sendirian)\nBerhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A\n\n104\nITA No.1198/Mum/2025 and others\ndrilling rig which, although anchored while in operation,\nwas moved to a new site every few months, has been held not\nto constitute a PE [Lower Tax Court of the Hague, 10-9-1990,\nnoted in 1991 Tax Notes Intl 161]. Similarly, a remotely\noperated vessel which was used to inspect and repair\nsubmarine…

SUNFLOWER AIRCRAFT LEASING LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(2)(2) INTERNATIONAL TAX, MUMBAI

In the result, the appeal of the assessee stands allowed

ITA 1107/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…ue v. Consolidated Premium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE [Lower Tax Court of the Hague, 10-9-1990, noted in 1991 Tax Notes Intl 161]. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE bec…

ORTUS AIRCRAFT LEASE 6(DUBLIN) LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(2)(2) INTERNATIONAL TAXATION, MUMBAI

ITA 1106/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…ue v. Consolidated Premium Iron Ores Ltd., 265 F 2d 320 (6th Cir 1959)]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhard v. CIT, 1996 SCC OnLine AAR 12: (1996) 222 ITR 551]. A to constitute a PE [Lower Tax Court of the Hague, 10-9-1990, noted in 1991 Tax Notes Intl 161]. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [CIT v. Subsea Offshore Ltd., (1998) 66 ITD 296: 17 Tax Notes In…

M/S. CASTLEWICK FZE,DUBAI vs. ACIT,INTERNATIONAL TAXATION, CIRCLE-1(1), CHENNAI

ITA 459/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Jun 2025AY 2018-19
For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Ms. E. Pavuna Sundari, CIT
Section 139Section 143(2)Section 143(3)Section 144C(1)Section 148Section 201Section 201(1)Section 234ASection 9(1)(vii)

…he general sense of its meaning, it would be a part of the industrial and commercial profits and, therefore, it cannot be said that there is no specific provision for dealing with such kind of profit in AADT ....” In Tekniskil (Sendirian) Berhard V CIT (1996) 222 ITR 551 (AAR), revenue argued that in the absence of an Article dealing with‘FTS' in the India – Malaysia DTAA (as it then existed), the business profits of a non- resident are taxable as ‘FTS' u/s.9(1)(vii) of the Act. The Authority for Advance Rulings (AAR) held that in the absence of Article dealing with 'FTS'under the DTAA, the business profits of th…

HONDA TRADING ASIA CO. LTD.,THAILAND vs. DCIT, INTL. TAXATION CIRCLE, NOIDA

ITA 7276/DEL/2018[2015-16]Status: DisposedITAT Delhi23 Jul 2024AY 2015-16

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…at it is a well settled law that in absence of any specific clause of the DTAA, the payments made can be taxed only under the head of Business Profits. Reliance in this regard is placed on the following decisions: • Tekniskil (Sendirian) Berhard v. CIT [1996] 222 ITR 551 (AAR) • Bangkok Glass Industry Co. Ltd. v. ACIT [2013] (34 taxmann.com 77) (Madras HC) • DCIT v. Michelin ROH Co. Ltd. [2022] 138 taxmann.com 497 (Delhi - Trib.) • ACIT v Paradigm Geophysical Pty Ltd [2008] (25 SOT 94) (Delhi ITAT) 21. The Ld. Sr. Counsel for assessee submitted that the assessee vide its Income Tax Return for the subject assessm…

HONDA TRADING ASIA CO. LTD.,NEW DELHI vs. DCIT, NOIDA

ITA 1160/DEL/2015[2010-11]Status: DisposedITAT Delhi23 Jul 2024AY 2010-11

Bench: Shri G.S.Pannu, Hon’Ble & Shri Anubhav Sharma

Section 12Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 234ASection 234D

…at it is a well settled law that in absence of any specific clause of the DTAA, the payments made can be taxed only under the head of Business Profits. Reliance in this regard is placed on the following decisions: • Tekniskil (Sendirian) Berhard v. CIT [1996] 222 ITR 551 (AAR) • Bangkok Glass Industry Co. Ltd. v. ACIT [2013] (34 taxmann.com 77) (Madras HC) • DCIT v. Michelin ROH Co. Ltd. [2022] 138 taxmann.com 497 (Delhi - Trib.) • ACIT v Paradigm Geophysical Pty Ltd [2008] (25 SOT 94) (Delhi ITAT) 21. The Ld. Sr. Counsel for assessee submitted that the assessee vide its Income Tax Return for the subject assessm…

ULO SYSTEMS LLC,NOIDA vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 317/DEL/2016[2012-13]Status: DisposedITAT Delhi29 Mar 2019AY 2012-13

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…issioner of Internal Revenue v. Consolidated Premium Iron Ores [1959] 265 F 2d 320]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhal v. CIT [1996] 88 Taxman 439/222 ITR 551 (AAR - Delhi)]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE3. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [Dy. CI…

ULO SYSTEMS LLC,GURGAON vs. DCIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 653/DEL/2015[2011-12]Status: DisposedITAT Delhi29 Mar 2019AY 2011-12

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…issioner of Internal Revenue v. Consolidated Premium Iron Ores [1959] 265 F 2d 320]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhal v. CIT [1996] 88 Taxman 439/222 ITR 551 (AAR - Delhi)]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE3. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [Dy. CI…

ULO SYSTEMS LLC,GURGAON vs. ADIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 6018/DEL/2013[2010-11]Status: DisposedITAT Delhi29 Mar 2019AY 2010-11

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…issioner of Internal Revenue v. Consolidated Premium Iron Ores [1959] 265 F 2d 320]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhal v. CIT [1996] 88 Taxman 439/222 ITR 551 (AAR - Delhi)]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE3. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [Dy. CI…

ULO SYSTEMS LLC,GURGAON vs. ADIT INTL. TAXATION, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 4849/DEL/2012[2009-10]Status: DisposedITAT Delhi29 Mar 2019AY 2009-10

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…issioner of Internal Revenue v. Consolidated Premium Iron Ores [1959] 265 F 2d 320]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhal v. CIT [1996] 88 Taxman 439/222 ITR 551 (AAR - Delhi)]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE3. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [Dy. CI…

ULO SYSTEMS LLC.,GURGAON vs. ADIT, DEHRADUN

In the result appeals filed by assessee stands partly allowed as indicated above

ITA 5279/DEL/2011[2008-09]Status: DisposedITAT Delhi29 Mar 2019AY 2008-09

Bench: Smt. Beena A Pillai & Shri Prashant Maharishiay: 2008-09 Ay: 2009-10 Ay: 2010-11 Ay: 2011-12 Ay: 2012-13 M/S Ulo Systems Llc Dcit, C/O S.R.Batliboi & Co., International Taxation Golf View Corporate Tower B Vs. Dehradun Near Dlf Golf Course Sector 42 Gurgaon 122 002

For Appellant: Sh. Nageswar Rao, Adv. &For Respondent: Sh. G.K.Dhall, CIT, DR
Section 143Section 143(3)Section 144CSection 234BSection 271(1)(c)Section 271BSection 44B

…issioner of Internal Revenue v. Consolidated Premium Iron Ores [1959] 265 F 2d 320]. The mere supply of skilled labour to work in a country did not give rise to a PE of the company supplying the labour [Tekniskil (Sendirian) Berhal v. CIT [1996] 88 Taxman 439/222 ITR 551 (AAR - Delhi)]. A drilling rig which, although anchored while in operation, was moved to a new site every few months, has been held not to constitute a PE3. Similarly, a remotely operated vessel which was used to inspect and repair submarine pipelines was held not to constitute a PE because a moving vessel is not a fixed place of business [Dy. CI…

DCIT (IT) 2(1)(2), MUMBAI vs. DAIMLER AG , MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…ers exercisable by the MD and ED shall be subject to the supervision and control of the Board of Directors of DCIL. Further the appellant has sought to rely on the rulings in the case of Carborandum co. Vs. CIT (108 ITR 335) and Tekniskil ('Sendirian) Berhad (222 ITR 551) to argue that the deputation of the MD and ED do not constitute a PE for the appellant in India. Sales outlet/ warehouse of the appellant- The goods stored in the warehouses of DCIL. and sold at the sales outlets of DIL are those which belong to DCIL. As regards sale of parts/ CKD such sales are made by the appellant to DCIL on a principal-in pr…

DCIT (IT) 2(1)(2), MUMBAI vs. DAIMLER AG (FORMERLY KNOWN AS DAIMLER CHRYSLER AG), MUMBAI

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R
Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

…ers exercisable by the MD and ED shall be subject to the supervision and control of the Board of Directors of DCIL. Further the appellant has sought to rely on the rulings in the case of Carborandum co. Vs. CIT (108 ITR 335) and Tekniskil ('Sendirian) Berhad (222 ITR 551) to argue that the deputation of the MD and ED do not constitute a PE for the appellant in India. Sales outlet/ warehouse of the appellant- The goods stored in the warehouses of DCIL. and sold at the sales outlets of DIL are those which belong to DCIL. As regards sale of parts/ CKD such sales are made by the appellant to DCIL on a principal-in pr…

DIRECTOR OF INCOME TAX INTER.T vs. M/S MODILUFT LTD.

The appeals are allowed to the extent that the

ITA/772/2004HC Delhi08 May 2018

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE A. K. CHAWLA

Section 10

…e will not be taxable in India and, therefore, there is no question of any deduction of tax at source. This controversy has been set at rest by the decision of the Authority for Advance Rulings in the case of Tehniskil (Sendirian) Rerhard vs. C.I.T.(1996) 222 ITR 551. In that case Tekniskil (Sendirian) Berhard referred to as TSB entered into a contract with 'Hyundai Heavy Industries Co. Ltd. referred to as HHI, having its registered office in Korea. The Agreement recited that HHI had been awarded certain contracts in the Neelam Process Complex and .NOP Process Complex in the territory of Bombay High by…

ABB FZ-LLC,BANGALORE vs. ITO, BANGALORE

In the result, the appeal of the assessee is allowed

ITA 188/BANG/2016[2012-13]Status: DisposedITAT Bangalore28 Oct 2016AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Inturi Rama Rao

For Appellant: Shri Sampath Raghunathan, AdvocateFor Respondent: Shri Sanjay Kumar, CIT-III (D.R)
Section 143(3)Section 9(1)(vii)

…the general sense of its meaning, it would be a part of the industrial and commercial profits and, therefore, it cannot be said that there is no specific provision for dealing with such kind of profit in AADT ….” In Tekniskil (Sendirian) Berhard V CIT (1996) 222 ITR 551 (AAR), revenue argued that in the absence of an Article dealing with ‘FTS’ in the India – Malaysia DTAA (as it then existed), the business profits of a non-resident are taxable as ‘FTS’ u/s.9(1)(vii) of the Act. The Authority for Advance Rulings (AAR) held that in the absence of Article dealing with ‘FTS’ under the DTAA, the business profits of t…

ADIT (IT) (2), MUMBAI vs. DAIMLER AG, MUMBAI

ITA 7648/MUM/2013[2008-09]Status: DisposedITAT Mumbai28 Sept 2016AY 2008-09

Bench: Shri R.C. Sharma, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./ I.T.A. No. 7648 & 7649/Mum/2013 ("नधा"रण वष" / Assessment Year: 2008-09 & 2009-10) Asst. Dit(It) -1(2), M/S. Daimler Ag Room No.119, 1St Floor, Scindia C/O Srbc & Associates 14Th Floor, The Ruby 29, बनाम/ House, N.M. Road, Ballard Estate, Mumbai-400 038. Senapati Bapat Marg Vs. Dadar (West) Mumbai-400 028. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aabcd 2354C (अपीलाथ" /Appellant) (""यथ" / Respondent) :

For Appellant: Shri Hemen Chandariya
Section 143(3)Section 195Section 234B

…pers exercisable by the MD and ED shall be subject to the supervision and control of the Board of Directors of DCIL. Further the appellant has sought to rely on the rulings in the case of Carborandum co. Vs. CIT (108 ITR 335) and Tekniskil (Sendirian) Berhad (222 ITR 551) to argue that the deputation of the MD and ED do not constitute a PE for the appellant in India. Sales outlet/ warehouse of the appellant- The goods stored in the warehouses of DCIL and sold at the sales outlets of DCIL are those which belong to DCIL. As regards sale of parts/ CKD such sales are made by the appellant to DCIL on a principal-in pr…

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Tekniskil (Sendirian) Berhard v. CIT (222 ITR 551) — Cited in 25 Judgments | BharatTax