1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai

84 Taxmann.com 188Reported decision2017#5849 most cited

What is 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai authority for?

An agent is considered independent if it acts in the ordinary course of its business and its activities are not exclusively devoted to the assessee.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also referred to as

International Global Networks BV v. ADIT · Independent agent · Dependent agent · Business income · Article 5(5) · India Mauritius Treaty · Ordinary course of business · Activities not exclusively devoted

Judgments citing 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai

ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI vs. ESS DISTRIBUTION (MAURITIUS) SNC ETT COMPAGNIE , MAURITIUS

ITA 5303/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

ITA 5084/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI vs. ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE, MAURITIUS

ITA 6706/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-1(2)(2), NEW DELHI

ITA 6705/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

ITA 1220/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ACIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. ESS DISTRIBUTION (MAURITIUS) S.N.C.E.T COMPAGNIE, NEW DELHI

ITA 1201/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ACIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S ESS DISTRIBUTION (MAURITIUS) SNC ET. COMPQAGNIE, MAURITIUS

ITA 6579/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ACIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S ESS DISTRIBUTION (MAURITIUS) SNC ET. COMPQAGNIE, MAURITIUS

ITA 6578/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION (MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT (INTERNATIONAL TAXATION), NEW DELHI

ITA 4543/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION(MAURITIUS) S.N.C. ET COMPAGNIE,MAURITIUS vs. ADDITIONAL DIRECTOR OF INCOME TAX, NEW DELHI

ITA 4426/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DDIT, NEW DELHI

ITA 3413/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

ESS DISTRIBUTION MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. DDIT, NEW DELHI

ITA 3412/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

DCIT, NEW DELHI vs. M/S. ESS DISTRIBUTION (MAURITIUS),, NEW DELHI

ITA 3388/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

DCIT, NEW DELHI vs. M/S. ESS DISTRIBUTION (MAURITIUS),, NEW DELHI

ITA 3387/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

DY CIT-IT-1(1)(2), MUMBAI vs. M/S ARC LINE, MUMBAI

In the result, this appeal by the revenue stands dismissed

ITA 7347/MUM/2019[2013-14]Status: DisposedITAT Mumbai06 Oct 2021AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) I.T.A. No. 7347/Mum/2019 (Assessment Year 2013-14)

Section 9Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 7347/Mum/2019 (Assessment Year 2013-14) DCIT,IT-1(1)(2) Vs. Arc Line Room NO.528, 5th Floor C/o. Freight Connection India Air India Building Pvt.Ltd. Nariman Point 3C Runwal Omkar Esquare Mumbai-40 021 Sion Chunabhatti Junction Sion Trombay Road, Sion(E) PAN : AADCA0878J Mumbai-400 022 (Appellant) (Respondent) Shri Harsh Kothari Assessee by Department by Shri Vijay Kumar Subramaniyam Date of Hearing 03.08.2021 Date of Pronouncement 06.10.2021 O R D E R Per Shamim Yahya (AM) :- This appe…

ASIA TV (UK) LTD,MUMBAI vs. DDIT 1(1), MUMBAI

In the result, the appeal for the AY 2006-07 is partly allowed

ITA 8011/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Feb 2021AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Sreenivas Raghavan, DR
Section 143(1)Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI SAKTIJIT DEY (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2006-07 & Assessment Year: 2007-08 Asia TV (UK) Ltd. Dy. Director of Income Tax, C/o MGB & Co., CAs Jolly Vs. International Taxation-1(1), Bhawan II, 1st floor, 7 New Mumbai. Marine Lines, Churchgate, Mumbai-400020. PAN No. AADCA 0877 H Appellant Respondent Assessee by : Mr. Niraj Sheth, AR Revenue by : Mr. Sreenivas Raghavan, DR : 15/01/2021 Last Date of Hearing Date of Pronouncement : 15/02/2021 ORDER PER N.K. PRADHAN, A.M. The captioned appeal…

M/S. NGC NETWORK ASIA, LLC,MUMBAI vs. THE ITO (IT) 3(2), MUMBAI

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…orted in 374 ITR 453 (Bom) also expressed the similar view. The relevant extract is in para 12 of the said order which is not reproduced herein for the sake of brevity. d. Decision of Mumbai Tribunal in the case of International Global Network BV reported in 84 Taxmann.com 188:- In this case, the assessee before the Mumbai Tribunal had appointed an agent for marketing and advertising at the commission rate of 15% which is identical to the facts of the assessee herein before us. The Tribunal after placing reliance on the aforesaid decision of Hon‟ble Jurisdictional High Court referred to supra upheld the principl…

ARC LINE (MAURITIUS),MUMBAI vs. DCIT (INTL. TAX) RANGE 1(1)(2), MUMBAI

In the result, the appeal is partly allowed

ITA 2332/MUM/2018[2014-15]Status: DisposedITAT Mumbai09 Sept 2019AY 2014-15

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2014-15 Arc Line (Mauritius) Deputy Commissioner Of C/O 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. Pan No. Aadca0878J Appellant Respondent

For Appellant: Mr. Dharsh KothariFor Respondent: Mr. NishantSamaiya, DR
Section 143(3)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI MAHAVIR SINGH (JUDICIAL MEMBER) AND SHRI N.K. PRADHAN (ACCOUNTANT MEMBER) Assessment Year: 2014-15 ARC Line (Mauritius) Deputy Commissioner of C/o 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. PAN No. AADCA0878J Appellant Respondent Assessee by : Mr. Dharsh Kothari, Mr. Kunal Shah& Mr. Arpit Jain, ARs Revenue by : Mr. NishantSamaiya, DR Date of Hearing : 13/06/2019 Date of pronouncement : 09/09/2019 ORDER PER N.K. PRADHAN, AM…

DDIT (IT) 1(1), MUMBAI vs. ARC LINE MAURITIUS, MUMBAI

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

ITA 5492/MUM/2014[2004-05]Status: DisposedITAT Mumbai07 Mar 2018AY 2004-05

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 271(1)(c)Section 44B

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” Bench, Mumbai Before Shri B.R. Baskaran (AM)& Shri Pawan Singh (JM) I.T.A. No. 1096/Mum/2010 (Assessment Year 2003-04) I.T.A. No. 5492/Mum/2014 (Assessment Year 2004-05) I.T.A. No. 5493/Mum/2014 (Assessment Year 2005-06) I.T.A. No. 5494/Mum/2014 (Assessment Year 2006-07) I.T.A. No. 5495/Mum/2014 (Assessment Year 2007-08) DDIT(IT)-1(1) M/s. ARC Line (Mauritius) Room No. 117 Vs. C/o. Freight Connection Scindia House India Pvt. Ltd. 1st Floor 3rd Floor, 3C Omar Ballard Estate Esquare, Sion- N.M. Road Chunnabhatti Junction Mumbai-400 038. Sion Trombay Road, Sion Mumbai…

BAY LINES ( MAURITIUS),MUMBAI vs. DDIT (IT) 1(2)(1), MUMBAI

Accordingly. Therefore this ground raised by the assessee in AY 2011-12 stands allowed

ITA 6716/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Feb 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (Ay 1998-99) Bay Lines (Mauritiues) Adit (It) – 3(2) C/O-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcb5853G & Cross Objection No. 32/Mum/2010 (Ay 1998-99)

For Appellant: Sh. M. V. Rajguru, DRFor Respondent: Sh. S. E. Dastur / Harsh

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCB5853G & Cross Objection No. 32/Mum/2010 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection India Mumbai - 400020 Pvt. Ltd. 3-C, बनाम/ Omkar Esquare, Sion – Vs. Chunabhatti Juction, Sion Trombay Rd…

1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai (84 Taxmann.com 188) — Cited in 20 Judgments | BharatTax