AMADEUS IT GROUP SA,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION),CIRCLE-1(1)(1), NEW DELHI

ITA 3494/DEL/2018Status: DisposedITAT Delhi29 January 2021AY 2014-1534 pages
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What did the Tribunal hold?

The Tribunal held that payments received by the taxpayer for the 'Altea system' could not be characterized as 'royalty' under the Act or the Indo-Spain Treaty. Consequently, interest under Section 234B was not warranted as tax was deductible at source and no addition sustained.

What were the facts?

The taxpayer, Amadeus IT Group SA, appealed against the Assessing Officer's computation of income for multiple assessment years. The core dispute revolved around whether receipts from airlines related to computer reservation system (CRS) bookings in India constituted taxable income and if a Permanent Establishment (PE) existed in India.

What were the issues?

The key issues were whether the taxpayer had a Permanent Establishment (PE) in India and whether income from its computer reservation system (CRS) constituted royalty taxable in India.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 234B,Section 209(1)(d)

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Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI KULDIP SINGH

For Appellant: Shri Ajay Vohra, Senior Advocate, Shri Neeraj Jain, Advocate, Shri Anshul Sacchar, CA, Shri Karan Jain, CA
For Respondent: Dr. Prabha Kant, CIT DR
Hearing: 20.01.2021

2 ITA No.2007/Del./2017 ITA No.3494/Del./2018 ITA No.7970/Del./2018 ITA No.7047/Del./2019 PER KULDIP SINGH, JUDICIAL MEMBER :

Since common questions of facts and law have been raised

in the inter-connected appeals, the same are being disposed off by way of consolidated order to avoid repetition of discussion.

2.

Appellant, Amadeus IT Group SA (hereinafter referred to as

The order continues below.

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