“construction PE”

International TaxDTAA Article 5DTAA Article 5192 judgments

DEPUTY COMMISSIONER OF INCOME TAX-2(2)(1), MUMBAI, AAYAKAR BHAVAN, CHURCHGATE vs. MUMBAI INTERNATIONAL AIRPORT LIMITED, MUMBAI

ITA 7035/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Mar 2026AY 2014-15

Section 14ASection 250Section 28Section 32(1)(ii)Section 35D

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n\"D\" BENCH MUMBAI\nBEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT &\nSHRI MAKARAND

MUMBAI INTERNATIONAL AIRPORT LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), MUMBAI, MUMBAI

The appeal of the assessee is allowed for statistical purposes, whereas the appeal of the Revenue is dismissed

ITA 6692/MUM/2025[2014-15]Status: DisposedITAT Mumbai09 Mar 2026AY 2014-15

Bench: Shri Saktijit Dey & Shri Makarand V Mahadeokara.Y:2014-15 Mumbai International Vs. Dcit, Circle – 2(2)(1) Airport Ltd., Aayakar Bhavan, Mk Road 1St Floor, Terminal-1B, New Marine Lines, Mumbai – Chhatrpati Shivaji 400020. International Airport, Santacruz (E), Mumbai – 400099. Pan/Gir No. Aaecm6285C (Applicant) (Respondent) A.Y:2014-15 Dcit, Circle – 2(2)(1) Vs. Mumbai International Aayakar Bhavan, Mk Road Airport Ltd., New Marine Lines, Mumbai – 1St Floor, Terminal-1B, 400020. Chhatrpati Shivaji International Airport, Santacruz (E), Mumbai – 400099. Pan/Gir No. Aaecm6285C (Applicant) (Respondent) Assessee By Shri Saurabha Soparkar Virtually Appeared Revenue By Shri Annavaram Kosuri, Sr. Ar Date Of Hearing 25.02.2026 Date Of Pronouncement 09.03.2026 आदेश / Order Per Makarand V Mahadeokar, Am: These Cross Appeals Are Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals) Under Section 250 Of The Mumbai International Airport Ltd., Mumbai Income-Tax Act, 1961 Dated 05.08.2025 In The Case Of The Assessee For Assessment Year 2014–15. The Assessment In The Present Case Was Originally Completed By The Assessing Officer Under Section 143(3) Of The Act Vide Order Dated 30.12.2017. Since The Issues Involved In The Appeals Of The Revenue As Well As The Assessee Arise Out Of The Same Appellate Order Of The Ld. Cit(A), These Appeals Were Heard Together & Are Being Disposed Of By Way Of This Common Order For The Sake Of Convenience & Brevity.

Section 143(3)Section 14ASection 250Section 28Section 32(1)(ii)Section 35D

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT & SHRI MAKARAND V MAHADEOKAR, ACCOUNTANT

G CORP PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX 3(1)(2), BANGALORE

In the result, the appeal filed by the assessee is partly allowed

ITA 849/BANG/2025[2017-2018]Status: DisposedITAT Bangalore09 Feb 2026AY 2017-2018

For Appellant: Shri KashyapFor Respondent: Shri Balusamy N., JCIT-DR

Section 111ASection 142(1)Section 143(3)Section 23

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\n'A' BENCH : BANGALORE\nBEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER\nAND\nSHRI

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeal of the assessee for AY 2017-18 is allowed

ITA 1670/CHNY/2024[2018-19]Status: DisposedITAT Chennai21 Jan 2026AY 2018-19

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 िनधा"रण वष"/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, Vs. The Income Tax Officer, 5, S V Illam, Mohanapuri Lake View Exemption Ward 4, Street, Adambakkam, Chennai. Chennai 600 088. [Pan: Aaatc5967A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.10.2025 घोषणा की तारीख /Date Of Pronouncement : 21.01.2026 आदेश /O R D E R Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The Assessment Years 2014-15, 2015-16, 2017-18 & 2018-19. 2. Since, The Issues Raised In These Appeals Are Similar Based On The Same Identical Facts, With The Consent Of Both The Parties, We Proceed To 2

For Appellant: Shri G. Baskar, Advocate &For Respondent: Ms. Gouthami Manivasagam, JCIT

Section 11Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी एस.एस. िव"ने

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

ITA 1669/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Section 11Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

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D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

In the result, the appeals filed by the assessee for AY 2014-15,\n2017-18 & 2018-19 are allowed and the appeal for AY 2015-16 is partly\nallowed

ITA 1667/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Section 11Section 143(2)Section 143(3)Section 147Section 148Section 2(15)

POWERGRID RAMPUR SAMBHAL TRANSMISSION LIMITED,DELHI vs. ITO WARD 20(1), DELHI

In the result, appeal by the assessee is allowed

ITA 5236/DEL/2025[2022-23]Status: DisposedITAT Delhi07 Jan 2026AY 2022-23

For Appellant: \nDepartment byFor Respondent: \nShri Ved Jain, Adv., Shri Pawan Garg

Section 143(1)Section 143(1)(a)Section 154Section 199Section 244ASection 250

{ "clean_text": "INCOME TAX APPELLATE TRIBUNAL\nDELHI BENCH “E”: NEW DELHI\nBEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER\nAND SHRI

INTERNATIONAL SEAPORT (HALDIA) PVT. LTD. ,KOLKATA vs. ACIT,CIR-12(1),, KOLKATA

In the result, appeal of the assessee is allowed

ITA 328/KOL/2023[2018-19]Status: DisposedITAT Kolkata11 Dec 2025AY 2018-19

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.328/Kol/2023 (निर्धारण वर्ा / Assessment Year : 2018-2019) International Seaport (Haldia) Vs Acit, Circle-12(1), Kolkata Private Limited, C/O S.N.Ghosh & Associates, Advocates, 2, Garstin Place, 2Nd Floor, Suite No.203, Off Hare Street, Kolkata-700001 Pan No. :Aaci 9468 D (अपीलधर्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धाररती की ओर से /Assessee By Shri Somnath Ghosh, Ar रधजस्व की ओर से /Revenue By : Shri Santanu Ghosh, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 11/12/2025 घोषणा की तारीख/Date Of Pronouncement : 11/12/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Dated 06.02.2023 For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld.Ar That Two Issues Are Involved In The Assessee’S Appeal, One Is The Denial Of The Deduction U/S.80Ia Of The Act In Respect Of Miscellaneous Income To An Extra Rs.4,99,372/- & The Second Issue Was Disallowance Of The Disallowance Of The Amortization Of The Leasehold Rent Allegedly By The Ao Claiming The Same To Be Claim Of Depreciation To An Extent Of Rs.42,32,776/-. It Was Submission That In Respect Of The One Number Imported Slewing Ring Roller Bearing From The Original Manufacturer Of The Same I.E. Rothe Erde, Germany, Which Was An Important & Expensive Spare Required For The Operation Of The Stacking &

For Respondent: Shri Santanu Ghosh, Sr.DR

Section 143(3)Section 80Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT

DCIT, PUNE vs. QUICK HEAL TECHNOLOGIES LIMITED, PUNE

In the result, the appeal of the Revenue is dismissed

ITA 2031/PUN/2025[2014]Status: DisposedITAT Pune05 Dec 2025

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Bharat Andhale

Section 143(3)Section 14ASection 17Section 263

आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD

ROOPA JAGADISH ,MYSURU vs. ACIT, CIRCLE-1(1), MYSURU

In the result, the appeal filed by the assessee is partly allowed

ITA 972/BANG/2025[2012-13]Status: DisposedITAT Bangalore03 Dec 2025AY 2012-13

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Assessment Year : 2012-13

For Respondent: Shri B.S. Balachandran &

Section 144Section 147Section 234ASection 250Section 263Section 271(1)(c)Section 55A

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDICIAL

UK GRID SOLUTIONS LIMITED,STAFFORD, UNITED KINGDOM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 3(1)(1)DEL, DELHI

In the result, appeal of the assessee is allowed in terms aforesaid

ITA 2042/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Uk Grid Solutions Limited, The Deputy Commissioner Of Income St Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford St16 1Wt, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 Pan-Aaica6271A Assessee/Appellant Revenue/Respondent

Section 143(3)Section 44BSection 9(1)(vii)

split into three separate contracts 6. There exists fixed place PE in India 7. There exists dependent agent PE in India 7. There exists Construction PE in India 8. No evidence brought on record by AO for existence of PE 9. Attribution of 100% profits from offshore supplies ... order dated 13.03.2024 reported as [2024] 160 taxmann.com 694 (Delhi Trib.). The issue relating to offshore supplies, existence of fixed place PE, DAPE and construction PE were decided in the favour of the assessee. Even the issue relating to taxation of Global Operation Fees as FTS was decided

NCR GLOBAL SOLUTIONS LIMITED,IRELAND vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2)(2), INTERNATIONAL TAX, NEW DELHI

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1885/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 142(1)Section 143(2)Section 143(3)

other form of business presence in India which constitute a Permanent Establishment (in the form of Fixed place PE, Agency PE, Installation PE, Construction PE, Service PE) in India in accordance with Article 5 of the India- Ireland Tax Treaty or a business connection in terms of Section. Further

RUPESH TAMBI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is Partly allowed

ITA 1470/JPR/2024[2015-16]Status: DisposedITAT Jaipur29 Oct 2025AY 2015-16

For Appellant: Shri S. R. Sharma, CA &For Respondent: Shri Gautam Singh Choudhary, Addl. CIT

Section 1Section 132Section 133ASection 271Section 271A

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RELATIONSHIP PROPERTIES PRIVATE LIMITED,MUMBAI vs. DCIT 2(3)(1), MUMBAI

Appeal of the assessee stands allowed

ITA 2067/MUM/2024[AY 2017-18]Status: DisposedITAT Mumbai27 Oct 2025

Bench: Smt. Beena Pillai, Jm & Shri Arun Khodpia, Am Relationship Properties Deputy Commissioner Of Private Limited Income Tax, Circle 2(3)(1), 41-44, Sp Centre, Minoo V Mumbai Desai Marg, Colaba, S Mumbai – 400005. Pan/Gir No. Aadcr8947D (Appellant) : (Respondent)

For Appellant: Shri Rushav PatawariFor Respondent: Shri Umashankar Prasad

Section 143(2)Section 143(3)Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI, JM AND SHRI ARUN KHODPIA, AM Relationship

PADMANABAN SUKHUMARAN ,BANGALORE vs. ACIT, CIRCLE-5(3)(1), BANGALORE

In the result, the appeal filed by the assessee towards the interest claimed u/s

ITA 950/BANG/2025[2017-18]Status: DisposedITAT Bangalore09 Oct 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Subramanian S, JCIT-DR

Section 234ASection 24Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K

DCIT, MUMBAI vs. MAHINDRA HOMES PVT LTD., MUMBAI

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1212/MUM/2025[2015-16]Status: DisposedITAT Mumbai15 Sept 2025AY 2015-16

Section 142(1)Section 143(2)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “J” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

IDEAL ENERGY PROJECTS LIMITED,NAGPUR vs. CENTRAL CIRCLE 5(3), MUMBAI

In the result, the appeal by the assessee is allowed

ITA 3343/MUM/2025[2012-2013]Status: DisposedITAT Mumbai21 Aug 2025AY 2012-2013

Bench: Shri Narendra Kumar Billaiyashri Sandeep Singh Karhailideal Energy Projects Limited., Plot No.1601, 5Th Floor, Gupta Tower, Science College Road, Civil Lines, Nagpur, Mumbai - 440001 ............... Appellant Pan : Aabci8643M V/S Deputy Commissioner Of Income Tax, Central Circle – 5(3), ……………… Respondent Room No.426, 4Th Floor, Kautilya Bhavan, C- Block, Bandra Kurla Complex, Bandra East, Mumbai Assessee By : Shri Hitesh P. Shah (Virtually Appear) Revenue By : Mr. Virabhadra S. Mahajan, Cit-Dr

For Appellant: Shri Hitesh P. Shah (Virtually appear)For Respondent: Mr. Virabhadra S. Mahajan, CIT-DR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 250Section 271(1)(c)Section 36(1)(iii)Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI SANDEEP SINGH KARHAIL

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

ITA 577/JPR/2025[2022-23]Status: DisposedITAT Jaipur01 Aug 2025AY 2022-23

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Sunil Porwal, CAFor Respondent: Sh. Gautam Singh Choudhary, JCIT

Section 250Section 270ASection 270A(1)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh jkBkSM+ deys'k

M/S. EXPERION DEVELOPERS PVT. LTD.,GURGAON vs. ACIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1367/DEL/2017[2012-13]Status: DisposedITAT Delhi31 Jul 2025AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshm/S Experion Developers Pvt. Ltd, Vs. Acit, First Floor, Block B, Sushant Lok Circle-8(2), I, M. G. Road, Gurgaon-12202, New Delhi Haryana (Appellant) (Respondent) Pan: Aaccg8138L

For Appellant: Shri Rohit Jain, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 143(3)

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH

SHENHZHEN SDG INFORMATION CO. LTD.,DELHI vs. CIRCLE INT. TAXATION 3(1)(2), DELHI

Appeal is allowed

ITA 746/DEL/2022[2017-18]Status: DisposedITAT Delhi05 Jun 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2017-18 Vs. Commissioner Of Income Tax, Shenhzhen Sdg Information Co. Ltd., International Taxation-3, C/O- Tass Advisors Llp, 62, New Delhi Lower Ground Floor, Pocket 2, Jasola, New Delhi Pan: Aavcs7426C (Appellant) (Respondent) Assessee By Sh. Divyanshu Agrawal, Adv. Sh. Anubhav Rastogi, Adv. Department By Sh. Vijay B Vasanta, Cit(Dr) Date Of Hearing 10.03.2025 Date Of Pronouncement 05.06.2025 Order

Section 263Section 44B

extension of the inclusive definition which is made subject to a qualification based on period of continuance. For instance, under India- China DTAA, a construction PE would be constituted if it is carried beyond a time frame of 6 months. Apparently, the assessee company's contractual engagement in India ... more than 6 months. Therefore, it constitutes a construction PE in India. 15 | P a g e 8.4 Attribution of Profit to PE under Indian DTAAs including India- China DTAA: In general 8.4.1 Once both the thresholds are met, the next question is what would be the amount of profit

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