SOLAR TURBINES INTERNATIONAL COMPANY,BANGALORE vs. DCIT, CIRCLE- 2, INTERNATIONAL TAXATION, DEHRADUN

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal(Through Video Conferencing) Assessment Year: 2014-15 M/S. Solar Turbines Vs. Dcit, International Company International Taxation, (Singapore Branch Of Solar Cirrcle-2, Turbines International Dehradun Company, Usa), M/S. Deloitte Haskins & Sells Deloitte Centre, Anchorage Ii, #100/2, Richmond Road, Bangalore -560025 Pan: Aajcs3585J (Appellant) (Respondent) Assessee By None Department By Sh. A.S. Rana, Sr. Dr Date Of Hearing 16.01.2026 Date Of Pronouncement 30.03.2026 Order

section 90(2) of the Act providing for application of beneficial rate of tax as per DTAA had not been applied and hence constituted mistake apparent on record. c) The learned CIT(A) erred in not upholding justice by adjudicating on merits of the rectification application. 2 Erroneous levy of surcharge and education cess a) The learned CIT(A) erred

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

TDS. (iii) That the appellant did not have a Permanent Enterprise (PE);  The activity was utilized for the purpose of making or earning income from a source outside India.  The appellant has relied on Section 90(2

GULF PIPING COMPANY WLL,UNITED ARAB EMIRATES vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

TDS. (iii) That the appellant did not have a Permanent Enterprise (PE);  The activity was utilized for the purpose of making or earning income from a source outside India.  The appellant has relied on Section 90(2

GULF PIPING COMPANY WLL,ABU DHABI vs. DY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), DEHRADUN

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

TDS. (iii) That the appellant did not have a Permanent Enterprise (PE);  The activity was utilized for the purpose of making or earning income from a source outside India.  The appellant has relied on Section 90(2

ONGC AS REPRESENTATIVE ASSESSEE OF CHEMICAL MARKET ASSOCIATES INC., EUROPE LTD.,DEHRADUN vs. ADIT, DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF SHELL GLOBAL SOLUTIONS INTL., B.V., NETHERLANDS.,DEHRADUN vs. ADIT, DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN vs. ADIT, DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

ONGC AS REPRESENTATIVE ASSESSEE OF UNIVERSITY OF CALGARY, ALBERTA, CANADA,DEHRADUN vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, all the appeals of the assessee are allowed

Bench: Sh. Kul Bharatdr. B. R. R. Kumarita No. 5865/Del/2010 : Asstt. Year : 2007-08

section 90(2) of the Act, where a DTAA exists, the provisions of the Act continue to apply vis-a-vis those of the DTAA, to the extent they are more beneficial to the assessee. In the instant case, the non-resident is a tax resident of Canada and is, therefore, entitled to be governed by the provisions of DTAA

SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity

DCIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD., GURGAON

In the result, appeal of the assessee in ITA No

TDS on pre- engineering and survey was belatedly made, therefore, he excluded the expenses of Rs. 35,18,206/- on the ground of application of section 40(a)(ia) of the Act. It was also noticed that the AO had disallowed the said amount and the AO has calculated the income of the assessee from Inside India activity