DIT 1 INTERNATIONAL TAXATION vs. EFUNDS IT SOLUTION INC

IN THE HIGH COURT OF DELHI AT NEW DELHI . . . . . ITA 1217/2011, ITA 1218/2011, ITA 1219/2011 and . ITA 1221/2011 . . . . . DIT 1 INTERNATIONAL TAXATION ..... Appellant . Through Mr. N P Sahni, Adv. . . . versus . . . . . EFUNDS IT SOLUTION INC ..... Respondent . Through None . . . CORAM: . HON'BLE MR. JUSTICE SANJIV KHANNA . HON'BLE MR. JUSTICE R.V.EASWAR . . . O R D E R . 21.11.2011 . . . CM No.20524/2011 in ITA 1217/2011 . CM No.20525/2011 in ITA 1219/2011 . CM No.20526/2011 in ITA 1221/2011 . . . Exemption allowed subject to all just exceptions. . Application is disposed of. . . . ITA 1217/2011 . ITA 1218/2011 . ITA 1219/2011 and . ITA 1221/2011 . . . Heard. . Admit. . The following substantial questions of law are framed : . . . ?(1) Whether the Income Tax Appellate Tribunal has correctly rejected the computation of profit attributed to the Permanent Establishment on the lines of the MAP proceedings? . . . (2) Whether the formula prescribed by Income Tax Appellate Tribunal for computation of profit attributable to a Permanent Establishment is correct and as per law? . . . (3) Whether the order of the Income Tax Appellate Tribunal is perverse?? . . . . . Filing of printed paper book is dispensed with. Parties are however, given liberty to file documents/material which, were filed before the tribunal/authorities within a period of 12 weeks. This period of 12 weeks in the case of respondent will begin from the date of service of notice. . List all these appeals along with ITA No.912/2011 and 1200/2011 for hearing and final disposal in the category of ?After Notice Miscellaneous Matters? on 14th March, 2012. . . . SANJIV KHANNA,J . . . . . . . R.V.EASWAR, J . NOVEMBER 21, 2011 . vld . . . $ 41 .