Loading judgment…
No AI summary yet for this case.
$~6 to 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 590/2015
COMMISSSIONER OF INCOME TAX ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.SC with
Ms.Deeksha Gupta, Adv.
Mr. Sanjay Kumar, Sr.SC with
Ms. Easha and Ms. Hemlata
Rawat, Advs for Revenue.
versus
MITSUBISHI CORPORATION INDIA PVT LTD ..... Respondent
Through: Mr.Mayank Nagi and Mr.Tarun
Singh, Advs. 7 + ITA 45/2016
PR. CIT-06
..... Appellant
Through: Mr.Ruchir Bhatia, Sr.SC with
Ms.Deeksha Gupta, Adv.
versus
MITSUBISHI CORPORATION INDIA PVT. LTD. ..... Respondent
Through: Mr.Mayank Nagi and Mr.Tarun
Singh, Advs. 8 + ITA 1119/2017
PR. COMMISSIONER OF INCOME TAX-6 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.SC with
Ms.Deeksha Gupta, Adv.
versus
MITSUBISHI CORPORATION INDIA PVT.LTD. ..... Respondent
Through: Mr.Mayank Nagi and Mr.Tarun
Singh, Advs. 9 + ITA 159/2017
COMMISSIONER OF INCOME TAX ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.SC with 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 18/03/2024 at 15:41:11
Ms.Deeksha Gupta, Adv.
versus
M/S MITSUBISHI CORPORATION INDIA (P) LTD ..... Respondent
Through: Mr.Mayank Nagi and Mr.Tarun
Singh, Advs. 10 + ITA 403/2018
PR. COMMISSIONER OF INCOMETAX-6 ..... Appellant
Through: Mr.Ruchir Bhatia, Sr.SC with
Ms.Deeksha Gupta, Adv.
versus
MITSBUSHI CORPORATION INDIA PVT. LTD. ..... Respondent
Through: Mr.Mayank Nagi and Mr.Tarun
Singh, Advs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV
O R D E R %
14.03.2024
We note that these appeals are concerned with the following questions of law:- (a) Whether the Income Tax Appellate Tribunal ["ITAT"] fell into error in holding that Section 40(a)(i) of the Income Tax Act, 1961 cannot be applied in view of the provisions of the Double Tad Avoidance Agreement between the Indian (sic) and Japan and India and the Us? (b) Whether the ITAT fell in error in reversing the findings of the DRP with respect to the existence of the PEs in India? 2. Learned counsel appearing for the appellants fairly concedes 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 18/03/2024 at 15:41:11
that the aforenoted questions stand answered against the Revenue / appellants in light of the majority opinion rendered in ITA 180/2014. 3. Accordingly and following the aforesaid decision, these appeals shall stand dismissed.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J. MARCH 14, 2024/MJ 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 18/03/2024 at 15:41:11