THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT INTERNATIONAL OPERATIONS LTD.

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ITA - 239 / 2025HC Delhi24 July 20252 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the issue was covered by the Supreme Court's decision in a similar case involving the same assessee. Therefore, no substantial question of law arose for consideration.

What were the facts?

The appeal was filed by the revenue challenging an order for Assessment Year 2017-2018. The revenue's counsel conceded that the issue was covered against them by a Supreme Court judgment concerning the same assessee.

What were the issues?

Whether the profit attribution of 15 percent from Indian operations to the assessee is sustainable, given prior judicial pronouncements.

AI-generated summary — verify with the full judgment below

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$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 239/2025, CM APPL. 44079/2025 & CM APPL. 44080/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate.

versus

TRAVELPORT INTERNATIONAL OPERATIONS LTD. .....Respondent Through: Ms. Vanshika Taneja, Adv. (VC) with Ms. Ishita Farsaiya and Mr. Sparsh Bhargava, Advs.

CORAM:

HON'BLE MR. JUSTICE V. KAMESWAR RAO

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

24.07.2025 1. The challenge in this appeal is to an order dated 27.09.2021 pertaining to Assessment Year 2017-2018. 2. Mr. Ruchir Bhatia, learned counsel for the appellant/revenue fairly states that in view of the judgment in “Commissioner of Income-tax (International Taxation) v. Travelport L.P. USA, [2023] 153 taxmann.com 176 (SC), the issue stands covered against the revenue herein. He also states that the appeals concerning Assessment Years 2007-08 to 2014-15 have been decided by this Court in ITA 718/2013 to ITA 731/2023 on 08.12.2023 against the Revenue. In this regard, he has placed before us the said order. The relevant part of the said order, paragraph 9 thereof, reads as under: 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 12:44:27

“9. The moot point on merits which obtained in the appeals preferred by the appellant/revenue before the Tribunal was whether the view taken by CIT(A) that 15 percent of the profits earned from Indian operations could be attributed to the respondent/assessee was sustainable. The coordinate bench of AY 2006-07 while dealing with ITA 301/2022 has sustained the said conclusion and gone on to hold that no substantial question of law arose for its consideration. It is this decision which was affirmed by the Supreme Court with the dismissal of the SLP as noted hereinabove.”

3.

In view of the position of law as laid down by the Supreme Court in Commissioner of Income-tax (International Taxation)(supra) as followed in respect of the Assessment Years 2007-08 to 2014-15, the issue having been decided against the revenue, no substantial question of law arises for consideration in this appeal. The appeal alongwith pending applications being without merit, is dismissed.

V. KAMESWAR RAO, J

VINOD KUMAR, J JULY 24, 2025 acm

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 12:44:27

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