Wilon Industries v. CIT

344 ITR 364High Court2012#17701 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Judgments citing Wilon Industries v. CIT

Lahmeyer Holding Gmbh, Germany vs. DDIT, New Delhi

Appeal is dismissed

ITA 5799/DEL/2010[2002-03]Status: DisposedITAT Delhi09 Oct 2019AY 2002-03

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-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE and "effective connection" between income by way of FTS a…

M/S Lahmeyer International Gmbh, Gurgaon vs. ADIT, New Delhi

Appeal is dismissed

ITA 2125/DEL/2009[2005-06]Status: DisposedITAT Delhi09 Oct 2019AY 2005-06

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-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE and "effective connection" between income by way of FTS a…

M/S Lahmeyer International Gmbh, Gurgaon vs. DDIT, New Delhi

Appeal is dismissed

ITA 2124/DEL/2009[2004-05]Status: DisposedITAT Delhi09 Oct 2019AY 2004-05

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-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE and "effective connection" between income by way of FTS a…

Lehmeyer International Gmbh vs. DCIT Circle 1 (2)

Appeal is dismissed

ITA 1881/DEL/2007[2003-2004]Status: DisposedITAT Delhi09 Oct 2019AY 2003-2004

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-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE and "effective connection" between income by way of FTS a…

Lahmeyer International Gmbh vs. ADIT, Circle-2(!)

Appeal is dismissed

ITA 4960/DEL/2004[2001-2002]Status: DisposedITAT Delhi09 Oct 2019AY 2001-2002

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-

Section 115ASection 144CSection 147Section 234ASection 234BSection 234CSection 271(1)(c)Section 44D

…427 (Del) - para 67-68 @ 486- 489 • Dy. CIT v. Capital Gars Pvt. Ltd. (2007) 295 ITR (AT) 224 @ 236-237 (Del) • Assam Company (India) Ltd. v. CIT (2002) 256 ITR 423 (Gau) • Wilon Industries v. CIT (2003) 259 ITR 318 (Mad) • Meghji girdhar (HUF) v. CIT (2012) 344 ITR 364 (MP) 5.6 The Ld. AR without prejudice to the earlier submissions submitted that Article 12(5) provides for taxation of FTS as business profit where FTS is effectively connected to the PE. Article 12(5) adopts no force of attraction rules, for it requires carrying on of business through PE and "effective connection" between income by way of FTS a…

Wilon Industries v. CIT (344 ITR 364) — Cited in 5 Judgments | BharatTax