NCR GLOBAL SOLUTIONS LIMITED,IRELAND vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(2)(2), INTERNATIONAL TAX, NEW DELHI

ITA 1885/DEL/2025Status: DisposedITAT Delhi30 October 2025AY 2022-23Bench: SHRI VIKAS AWASTHY (Judicial Member), SHRI BRAJESH KUMAR SINGH (Accountant Member)18 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee did not have a Permanent Establishment (PE) in India through its non-exclusive distributor, CIPL, and thus the income from sale of hardware and software was not taxable in India. The addition made by the AO was deleted.

What were the facts?

The assessee, an Irish company, offered royalty income to tax but claimed sale of hardware and software income as not taxable in India due to absence of a Permanent Establishment (PE). The Assessing Officer (AO) held that the assessee had a PE in India through its distributor, CIPL, and made an addition.

What were the issues?

Whether the assessee had a Permanent Establishment (PE) in India through its distributor, and consequently, whether income from sale of hardware and software was taxable in India.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 142(1),Section 270A

AI-generated summary — verify with the full judgment below

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

Before: SHRI VIKAS AWASTHY & SHRI BRAJESH KUMAR SINGH

For Appellant: Shri Nageswar Rao, Adv. &, Shri Parth, Adv
For Respondent: Shri M. S. Nethrapal, CIT(DR)
Hearing: 06.08.2025Pronounced: 30.10.2025

PER BRAJESH KUMAR SINGH, AM

This appeal has been preferred by the assessee against the Final Assessment Order dated 02.01.2025 passed by the Learned Assessing Officer (AO) under Section 143(3) read with Sections 144C(13) of the Income-tax Act, 1961 (“the Act”),

ITA No.-1885/Del/2025 NCR Global Solu"ons Ltd. pursuant to the directions of the Hon'ble Dispute Resolution Panel (DRP) order dated 10.12.2024 for the Assessment Year 2022-23. 1.1 At the outset, the Ld. AR submitted that the issue in the present appeal is squarely covered in favour of the assessee as per the order of the Co-ordinate Bench o

The order continues below.

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