What did the High Court hold?

The ITAT had previously held that ITOCHU India and other agents did not constitute a dependent agent PE of the appellant. The High Court is now considering this issue.

The Commissioner of Income Tax (International Taxation) filed an appeal against an ITAT decision. The appeal concerns whether ITOCHU India and other agents constitute a dependent agent Permanent Establishment (PE) of the appellant under the India-Japan Double Taxation Avoidance Agreement.

What were the issues?

The key issue is whether the ITAT correctly determined that the agents did not form a dependent agent PE for the appellant under the DTAA.

CIT vs Itochu Corporation | Delhi High Court 2025

$~80 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 292/2025 COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI

.....Appellant Through: Mr. Suhil Aggarwal, SSC, Ms. Priya Sarkar, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Adv.

versus

ITOCHU CORPORATION

.....Respondent Through: Mr. Ajay Vohra, Sr. Adv. with Mr. Prakash Kumar, Adv.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

12.08.2025 CM APPL. 49271/2025 1. Exemption is allowed, subject to all just exceptions. 2. The application is disposed of. CM APPL. 49270/2025 3. For the reasons stated in the application, delay of 225 days in filing appeal is condoned. 4. The application is disposed of. ITA 292/2025 5. Issue notice. Mr. Prakash Kumar, accepts the notice for respondent. 6. It is agreed by learned counsel for the parties that they shall file written submissions along with the judgments they intend to rely upon. Liberty is granted to the counsel for the respondent to file the complete This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:19

record which was there before the ITAT along with the submissions. The same be filed within four weeks. 7. The issue which arises for consideration (pending hearing on admission) in this appeal is whether the ITAT is right in holding that the ITOCHU India and other agents do not constitute dependent agent PE of the appellant in terms of India-Japan Double Taxation Avoidance Agreement. 8. Renotify on 12.01.2026

V. KAMESWAR RAO, J

VINOD KUMAR, J AUGUST 12, 2025 ss

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:19

COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-2, NEW DELHI vs. ITOCHU CORPORATION

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