1. Turner Broadcasting System Asia Pacific Inc. v. DDIT

120 Taxmann.com 155Reported decision2020#7215 most cited

What is 1. Turner Broadcasting System Asia Pacific Inc. v. DDIT authority for?

Distribution or subscription revenue received by a non-resident is not taxable in India if there is no Permanent Establishment (PE) in India, as such income is considered business income.

15

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2023.

Also referred to as

Turner Broadcasting System Asia Pacific Inc. v. DDIT · 120 taxmann.com 155 · non-resident · business income · Permanent Establishment · PE · distribution revenue · subscription revenue · international taxation · taxability in India

Judgments citing 1. Turner Broadcasting System Asia Pacific Inc. v. DDIT

Ess (Formerly Knwon As Espn Star Sports), Mumbai vs. ACIT, Circle- 1(2)(2), International Taxtion, New Delhi

Appeal of the assessee is partly allowed

ITA 7903/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 143(3)Section 144C(13)Section 234BSection 253Section 271Section 9

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA No. _7903/DEL/2018 [Assessment Year: 2014-15 ESS (Formerly known as Vs ACIT, Circle-1(2)(2), ESPN Star Sports), International Taxation, C/o Star India Pvt. Ltd., New Delhi. Star House, Urmi Estate, 95, Ganpatrao Kadam Marg, Lower Parel West, Mumbai-400013 PAN- AABCE0838N APPELLANT RESPONDENT Sh. Porus Kaka, Sr. Adv. Assessee represented by Department represented by Sh. Gangadhar Panda, CIT-DR Date of hearing 15.12.2022 Date of pronouncement 21.02.2023…

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,…