ZTE Corporation v. Addl. DIT

GE NUOVO PIGNONE S.P.A (NOW KNOWN AS NUOVO PIGNONE INTERNATIONAL SRL) vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DELHI - I & ANR.

Bench: HON'BLE MR. JUSTICE RAVINDER DUDEJA,HON'BLE MR. JUSTICE YASHWANT VARMA

…eported in [2009] 34 SOT 508. The said order of the Tribunal stands affirmed by the Hon‟ble Delhi High Court in Rolls Royce PLC vs. DIT(IT) reported in (2011) 339 ITR 147 (Del). Further, ITAT Delhi Bench in ZTE Corporation vs. Addl. DIT reported in (2016) 159 ITD 696, has also attributed 35% of profits attributable to marketing activities in India. In our opinion and respectfully following view taken by this Tribunal in consolidated order passed in GE Energy Parts., (supra), there can be no hard and fast rule of attribution of profit to marketing activities carried out in India at a particular level and…

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…n erroneous conclusion that no know-how has been provided by the Head Office at the time of bidding stage. 15. In support of its contention, the ld. AR relied upon the decision of the co-ordinate bench in the case of Iveco Spa 160 ITD 348 and ZTE Corporation 159 ITD 696. 16. Per contra, the ld. DR relied upon the findings of the lower authorities. 17. As explained elsewhere, the appellant company has participated in the following three projects: (i) Chennai Water Supply Augmentation Project; (ii) Iron Ore Slurry Pipeline Project; and (iii) Baroda-Ahemdabad Kalol Pipeline Project 18. In the first project, the…

DDIT, NEW DELHI vs. M/S. PJSC STROYTRANSGAZ, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…n erroneous conclusion that no know-how has been provided by the Head Office at the time of bidding stage. 15. In support of its contention, the ld. AR relied upon the decision of the co-ordinate bench in the case of Iveco Spa 160 ITD 348 and ZTE Corporation 159 ITD 696. 16. Per contra, the ld. DR relied upon the findings of the lower authorities. 17. As explained elsewhere, the appellant company has participated in the following three projects: (i) Chennai Water Supply Augmentation Project; (ii) Iron Ore Slurry Pipeline Project; and (iii) Baroda-Ahemdabad Kalol Pipeline Project 18. In the first project, the…

DDIT, NEW DELHI vs. M/S. PJSC STROYTRANSGAZ, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…n erroneous conclusion that no know-how has been provided by the Head Office at the time of bidding stage. 15. In support of its contention, the ld. AR relied upon the decision of the co-ordinate bench in the case of Iveco Spa 160 ITD 348 and ZTE Corporation 159 ITD 696. 16. Per contra, the ld. DR relied upon the findings of the lower authorities. 17. As explained elsewhere, the appellant company has participated in the following three projects: (i) Chennai Water Supply Augmentation Project; (ii) Iron Ore Slurry Pipeline Project; and (iii) Baroda-Ahemdabad Kalol Pipeline Project 18. In the first project, the…

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…n erroneous conclusion that no know-how has been provided by the Head Office at the time of bidding stage. 15. In support of its contention, the ld. AR relied upon the decision of the co-ordinate bench in the case of Iveco Spa 160 ITD 348 and ZTE Corporation 159 ITD 696. 16. Per contra, the ld. DR relied upon the findings of the lower authorities. 17. As explained elsewhere, the appellant company has participated in the following three projects: (i) Chennai Water Supply Augmentation Project; (ii) Iron Ore Slurry Pipeline Project; and (iii) Baroda-Ahemdabad Kalol Pipeline Project 18. In the first project, the…

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…n erroneous conclusion that no know-how has been provided by the Head Office at the time of bidding stage. 15. In support of its contention, the ld. AR relied upon the decision of the co-ordinate bench in the case of Iveco Spa 160 ITD 348 and ZTE Corporation 159 ITD 696. 16. Per contra, the ld. DR relied upon the findings of the lower authorities. 17. As explained elsewhere, the appellant company has participated in the following three projects: (i) Chennai Water Supply Augmentation Project; (ii) Iron Ore Slurry Pipeline Project; and (iii) Baroda-Ahemdabad Kalol Pipeline Project 18. In the first project, the…

GE NUOVO PIGNONE SPA,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, appeal filed by assessee stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

…T, reported in [2009] 34 SOT 508. The said order of the Tribunal stands affirmed by the Hon’ble Delhi High Court in Rolls Royce PLC vs. DIT(IT) reported in (2011) 339 ITR 147 (Del). Further, ITAT Delhi Bench in ZTE Corporation vs. Addl. DIT reported in (2016) 159 ITD 696, has also attributed 35% of profits attributable to marketing activities in India. In our opinion and respectfully following view taken by this Tribunal in consolidated order passed in GE Energy Parts., (supra), there can be no hard and fast rule of attribution of profit to marketing activities carried out in India at a particular level and that…

GE ENERGY PARTS INC. vs. COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…the Tribunal in the case of Rolls Royce (supra). The said order of the Tribunal stands affirmed by the Hon'ble Delhi High Court in Rolls Royce PLC vs. DIT (IT) (2011) 339 ITR 147 (Del). Delhi Bench of the Tribunal in ZTE Corporation vs. Addl. DIT (2016) 159 ITD 696 (Del) has also attributed 35% of the profits attributable to marketing activities in India. We find force in the arguments advanced by the ld. AR that there can be no hard and fast rule of attribution of profit to marketing activities carried out in India at a particular level. In fact, attribution of profits to PE in India is fact based, de…

DDIT, NEW DELHI vs. M/S. NIPRO ASIA PTE. LTD., SATARA

In the result, the appeal is partly allowed

Bench: Shri R.S. Syal & Shri Kuldip Singhassessment Year : 2003-04

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : I-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2003-04 DDIT, Vs. Nipro Asia Pte Ltd., Circle-2(1), C/o Nipro India Corporation Pvt. Ltd., International Taxation, E-1, Kesurdi MIDC, New Delhi. Khandala, Satara. PAN: AABCN8824B (Appellant) (Respondent) Assessee By : Shri Kishor Phadke, CA Department By : Shri Neeraj Kumar, Sr. DR Date of Hearing : 15.02.2017 Date of Pronouncement : 16.02.2017 ORDER PER R.S. SYAL, AM: This appeal by the Revenue arises out of the order passed by the CIT(A) o…