Kreuz Subsea Technologies Pte. Ltd. Vs. ACIT
Case No: ITA No. 1767/Del/2021
Court: INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘D’ NEW DELHI)
Date: 2/11/2025
Parties Involved
appellantKreuz Subsea Technologies Pte. Ltd.
respondentACIT
Facts Summary
Kreuz Subsea Technologies Pte. Ltd. filed an appeal against the final assessment order dated 26/03/2021 passed by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(2)-Delhi under Section 143(3) read with Section 144C(13) of the Income-tax Act, 1961. The appellant raised several grounds of appeal, including errors in the assessment of total income, the final assessment order, the computation of the appellant's duration in India, the determination of Permanent Establishm…
Decision in favour of
Revenue
Legal Issues
- 1. Erroneous assessment of total income
- 2. Erroneous final assessment order
5 more legal issues analysed in this judgement.