COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

condoned. 2. The application stands disposed of. Signed By:PRADEEP SHARMA Signing Date:29.10.2025 18:22:45 Signature Not Verified ITA No.304/2025 Page 2 of 46 ITA 304/2025 3. The present appeal has been filed by the appellant who is the Commissioner of Income Tax (International Taxation)-2, New Delhi under Section 260A of the Income

CIT vs. NHK JAPAN BROADCASTING CORPORATION

Section 201.(1) ancti ZOf 11A) of the Act. From this, the Tribunajl concluded that it would be a futile exercise lo determine the issue namely whether the pitizens Tax Act had an overriding charge llover the salary income of the assessee or not. i 1 4. ln so far as first reason given by the f,ribunal is concerned

CIT vs. NHK JAPAN BROADCASTING CORPORATION

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

Section 201.(1) ancti ZOf 11A) of the Act. From this, the Tribunajl concluded that it would be a futile exercise lo determine the issue namely whether the pitizens Tax Act had an overriding charge llover the salary income of the assessee or not. i 1 4. ln so far as first reason given by the f,ribunal is concerned

VIALLE ALTERNATIVE FUEL SYSTEMS PVT. LTD.,NEW DELHI vs. ITO, WARD- 17(2), NEW DELHI

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

11A New Delhi Non Hierarchical Commercial Centre Jasola, New Delhi PAN: AAACV 9980 B (Applicant) (Respondent) Assessee By : Shri K.V.S.R Krishna, Adv Department By : Shri Mrinal Kumar Das, Sr. DR Date of Hearing : 19.01.2022 Date of Pronouncement : 20.01.2022 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order