THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. ROLLS ROYCE PLC.

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ITA/110/2020HC DelhiDLHC01012999202019 February 2020Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA3 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal had allowed the assessee's appeal on the issue of attributing global profit at 35% instead of 75% to the Indian PE. The High Court found this issue to be covered by its previous decision in a similar case.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against an ITAT order allowing the assessee's appeal. The core issue was the attribution of global profit to the Indian Permanent Establishment (PE).

What were the issues?

The primary issue was the correct attribution of global profits to the Indian Permanent Establishment (PE) of the assessee.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

$~33, 34, 38 & 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 110/2020 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms.Madhura M.N.,Adv. versus ROLLS ROYCE PLC. ..... Respondent Through: Mr. Percival Billimoria, Mr.S.R.Patnaik and Mr.Thangadurai V.P., Advs. + ITA 111/2020 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing c ounsel with Ms.Madhura M.N.,Adv. versus ROLLS ROYCE PLC. ..... Respondent Through: Mr. Percival Billimoria, Mr.S.R.Patnaik and Mr.Thangadurai V.P., Advs. + ITA 116/2020 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms.Madhura M.N.,Adv. versus ROLLS ROYCE PLC. ..... Respondent Through: Mr. Percival Billimoria, Mr.S.R.Patnaik and Mr.Thangadurai V.P., Advs.

+ ITA 121/2020 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms.Madhura M.N.,Adv. versus ROLLS ROYCE PLC. ..... Respondent Through: Mr. Percival Billimoria, Mr.S.R.Patnaik and Mr.Thangadurai V.P., Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R % 19.02.2020 CM APPL. 6463/2020 (exemption) in ITA 111/2020, CM APPL. 6542/2020 (exemption) in ITA 116/2020 and CM APPL. 6697/2020 (exemption) in ITA 121/2020 1. Exemptions allowed, subject to all just exceptions. 2. The applications stand disposed of. ITA 110/2020, ITA 111/2020, ITA 116/2020 and ITA 121/2020 3. The present appeals are directed against the order dated 28.05.2019 passed by the Income Tax Appellate Tribunal (ITAT) Bench “1-2”, New Delhi in ITA No. 3839/Del/2007, 3247/Del/2014, 1205/Del/2015, 5167/Del/2010 & 834/Del/2014 for the assessment years (AYs) 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. 4. The present appeals are in respect of aforesaid AYs except AY 2005-06. By the said common order, the appeal of the Respondent/Assessee has been

allowed on the issue of attribution of the global profit @ 35% instead of 75% in respect of Indian PE. The said issue is covered by the decision of this Court in Rolls Royce PLC v. Director of Income Tax, International Taxation, 2011 339 ITR 147. We see no reason to take a different view. Accordingly, the appeals are dismissed. VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 19, 2020 Pallavi

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