Tungsten Automation England Ltd. v. DCIT

176 Taxmann.com 497High Court2025#23171 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 144C(10)Section 144C(13)Section 144C(15)(b)Section 144C(5)

Issues it is cited on

section 270a(9)(a)make available conditionsection 44dasection 44dsection 144c(10)make available clausesection 270a(9)penalty under section 270aeligible assesseebusiness connectionsection 9(1)(vii)computer software

Judgments citing Tungsten Automation England Ltd. v. DCIT

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…

Tungsten Automation England Ltd. v. DCIT (176 Taxmann.com 497) — Cited in 3 Judgments | BharatTax