DY. COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION-4(2)(2), MUMBAI, MUMBAI vs. STAR CRUISE MANAGEMENT LIMITED , MUMBAI

ITA 3873/MUM/2023Status: DisposedITAT Mumbai30 May 2024AY 2018-19Bench: SHRI PRASHANT MAHARISHI (Accountant Member), SHRI SANDEEP SINGH KARHAIL (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the issue had been consistently decided in favour of the assessee by coordinate benches in preceding years. Following these precedents, the Tribunal found no infirmity in the CIT(A)'s order deleting the addition.

What were the facts?

The assessee, a company incorporated in the Isle of Man, operates cruise ships internationally and has an agreement with an Indian company for bookings from Indian passengers. The Revenue disputed the taxability of income received from the Indian company, arguing it accrued or arose in India.

What were the issues?

Whether income received by a foreign company from sale of cruise tickets through an Indian agent is taxable in India, and whether the Indian agent constitutes a Permanent Establishment (PE).

Which sections of the Income-tax Act were involved?

Section 5(2)(a),Section 9(1)(i)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “I” BENCH, MUMBAI

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Shri Jishaan Jain
For Respondent: Shri Anil Sant

PER BENCH

The present appeals have been filed by the Revenue challenging the separate impugned orders of even date 24/08/2023, passed u/s 250 of the M/s. Star Cruise Management Ltd. ITA no.3873, 3871 & 3886/Mum/2023

Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, [“learned CIT(A)”], for the assessment years 2018-19 to 2020-21. 2. Since thes

The order continues below.

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