THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMADEUS IT GROUP SA

ITA No.254/2023 & connected matters Page 1 of 5

41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI

Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs.

+ ITA 255/2023 & CM Nos.22686-87/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs.

+ ITA 256/2023 & CM Nos.22688-89/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs.

Digitally Signed By:ATUL JAIN Signing Date:29.06.2023 11:49:30 Signature Not Verified

ITA No.254/2023 & connected matters Page 2 of 5

+ ITA 257/2023 & CM APPL. 22690/2023

THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1

..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel.

versus

AMADEUS IT GROUP SA

..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs.

CORAM:

HON'BLE MR. JUSTICE RAJIV SHAKDHER

HON'BLE MR. JUSTICE GIRISH KATHPALIA [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.22662/2023 in ITA 254/2023 CM No.22686/2023 in ITA 255/2023 CM No.22688/2023 in ITA 256/2023

ITA No.254/2023 & connected matters Page 3 of 5

ITA 254/2023 ITA 255/2023 ITA 256/2023 ITA 257/2023

ITA No.254/2023 & connected matters Page 4 of 5

8.1 Insofar as the proposed question (a) is concerned, it is covered by the decision of the Supreme Court rendered in a bunch of appeals, being Civil Appeal Nos. 6511-6518/2010, titled Director of Income Tax, New Delhi v. Travelport Inc., dated 19.04.2023. Accordingly, the said question does not arise for our consideration, as it stands covered by the aforementioned decision of the Supreme Court. 8.2 Insofar as the proposed question (b) is concerned, once again, Mr Bhatia confirms that the said question raised by the appellant/revenue is covered by a decision rendered by a coordinate bench on 08.02.2016, in ITA No.473/2012, titled Director Of Income Tax vs New Skies Satellite Bv & Ors. Accordingly, this question also does not arise for our consideration, as it also stands covered by the aforesaid decision of the court. 8.3 Insofar as proposed question (c) is concerned, Mr Bhatia says that although on account of the amendment introduced via Finance Act, 2021, (with effect from 01.04.2012), the decision of the Supreme Court rendered in Director Of Income Tax, New Delhi v. Mitsubishi Corporation, (2021) 130 Taxman.com 276 SC may not apply, but on facts, since the additions have not been sustained, the addition qua interest under Section 234B of the Act may not survive. 9. It cannot but be accepted by Mr Bhatia that the following observations returned by the Tribunal would lead to the conclusion that addition vis-a-vis interest under Section 234B of the Act, could not have been made: “33. Ld. AR for the tax payer contended that in the absence of any liability for payment of advance tax since tax is deductible at source of the income of the taxpayer held liable to tax in India, the levy of interest u/s 234B is not warranted.

Digitally Signed By:ATUL JAIN Signing Date:29.06.2023 11:49:30 Signature Not Verified

ITA No.254/2023 & connected matters Page 5 of 5

RAJIV SHAKDHER, J

GIRISH KATHPALIA, J

MAY 4, 2023/aj

Digitally Signed By:ATUL JAIN Signing Date:29.06.2023 11:49:30 Signature Not Verified