279 (Madras HC) 14. ADIT v. First Advantage (P.) Ltd.

77 Taxmann.com 195Income Tax Appellate Tribunal2017#7988 most cited

What is 279 (Madras HC) 14. ADIT v. First Advantage (P.) Ltd. authority for?

A permanent establishment (PE) is constituted if a non-resident enterprise's dependent agent habitually exercises authority to conclude contracts in the name of the enterprise in India, even if the contracts are not signed in India.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2022.

Also referred to as

ADIT v. First Advantage (P.) Ltd. · 77 taxmann.com 195 · permanent establishment · dependent agent · authority to conclude contracts · international taxation · DTAA · income tax act · business connection · Article 5

Judgments citing 279 (Madras HC) 14. ADIT v. First Advantage (P.) Ltd.

Digite Inc. Usa, Pune vs. ADIT (International Taxation), Circle-1(2), New Delhi

In the result, appeal of the assessee is allowed

ITA 260/DEL/2019[2014-15]Status: DisposedITAT Delhi25 Nov 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Narender Kumar Choudharydigite Inc. Usa Vs. Adit (International C/O. Kirtane & Pandit, Transaction), Cas, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004

Section 143(2)Section 144C(1)Section 144C(13)Section 144C(5)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. NARENDER KUMAR CHOUDHARY, JUDICIAL MEMBER Digite Inc. USA Vs. ADIT (International C/o. Kirtane and Pandit, Transaction), CAs, Office No.1 & 2, First Circle – 1(2) Floor, Lunawat Court, New Delhi – 110 002 Hotel Shiv Sagar Lane, Off. J. M. Road, Shivaji Nagar, Pune, Maharashtra - 411 004 PAN No. AACCD 7140 F (APPELLANT) (RESPONDENT) Assessee by Shri Mehul Shah, C.A. Revenue by Shri Gangadhar Panda, CIT-DR Date of hearing: 14.11.2022 Date of Pronouncement: 25.11.2022 ORDER PER ANIL CHATURVEDI, AM:…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Usa, Pune vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 772/DEL/2014[2010-11]Status: DisposedITAT Delhi19 Nov 2019AY 2010-11

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

M/S Digite Inc. Usa, Usa vs. ADIT, Intl. Taxation, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 2415/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Nov 2019AY 2009-10

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

Digite Inc., Califorina vs. ADIT, New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 4918/DEL/2012[2007-08]Status: DisposedITAT Delhi19 Nov 2019AY 2007-08

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…

DCIT Cen Cir 20, Mumbai vs. Purnandu Jain (HUF), Mumbai

In the result, this appeal by the assessee stands allowed

ITA 927/MUM/2012[2006-07]Status: DisposedITAT Mumbai08 Jan 2018AY 2006-07

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/S. Shell India Markets Private Ito (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (Now Transferred To Ito (Tds)- Vs. Plot No. C-60, Bandra Kurla Complex, Ltu, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaics1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri Madhur Agarwal & Shri Dinesh Patil ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri Madhur Agarwal &For Respondent: Shri M. V. Rajguru
Section 14Section 195Section 201Section 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM आयकर अपील सं./I.T.A. Nos. 926 & 927/Bang/2012 ("नधा"रण वष" / Assessment Year: 2009-10 & 2010-11) M/s. Shell India Markets Private ITO (International Taxations), Limited Ward 2(1), Bangalore बनाम/ Trent House, First Floor, G Block, (now transferred to ITO (TDS)- Vs. Plot No. C-60, Bandra Kurla Complex, LTU, Mumbai)) Bandra (E), Mumbai-400 051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No.AAICS1404 P (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant…

Bharat Bijlee Ltd, Mumbai vs. Asst DIT (It) 3(2), Mumbai

ITA 5329/MUM/2014[]Status: DisposedITAT Mumbai03 Nov 2017

Bench: S/Shri Rajendra, A.M. & Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././Ita No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not Applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income Tax-(Intl. 6Th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1St Floor, Room No.132, Scindia House Mumbai-400 025. N.M. Marg, Ballard Pier Mumbai-400 038. Pan: Aaacb 2900 K (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajguru M.V. Assessee By: S/Shri Ronak Doshi/Hardik Nirmal सुनवाई क" तारीख / Date Of Hearing: 20/09/2017 घोषणा क" तारीख / Date Of Pronouncement: 03.11.2017 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)के अ"तग"त आदेश धारा के अ"तग"त आदेश के अ"तग"त आदेश के अ"तग"त आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य लेखा सद"य,राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार /Per Rajendra,Am: राजे"" के अनुसार Challenging The Orders,Dated 21/2/2014 Of The Cit(A)-10,Mumbai,The Assessee Has Filed The Above Mentioned Appeals.As The Issue Involved In These Appeals Is Identical,So, We Are Adjudi -Cating Them Together.Assessee, A Public Limited Company, Is Engaged In Manufacturing Of Electric Motors,Transformers, Gearless Machines For Elevators & Marketing Of Drives & Maintenance Products.

For Appellant: S/Shri Ronak Doshi/Hardik NirmalFor Respondent: Shri Rajguru M.V
Section 195Section 195(2)Section 254(1)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल मुंबई एल एल” ” ” ” खंडपीठ एल खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 5326-5329/Mum/2014, आयकर अपील सं आयकर अपील सं िनधा" िनधा"रण वष" िनधा" िनधा" रण वष" रण वष" /Assessment Year: Not applicable रण वष" Bharat Bijlee Ltd. Asstt. Director Income tax-(Intl. 6th Floor Eectric Mansion, Taxation)-3(2) Appasaheb Marathe Marg, Prabhadevi Vs. 1st Fl…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3821/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3820/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Kotak Mahindra Old Mutual Life Insurance Ltd, Mumbai vs. Jdit (It) RG 3, Mumbai

In the result, this appeal filed by the assessee stands allowed

ITA 3819/MUM/2014[2004-05]Status: DisposedITAT Mumbai24 May 2017AY 2004-05

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: S/Shri Farookh Irani & Chetan KakaFor Respondent: Shri Jasbir Chauhan (CIT-DR)
Section 14Section 195(1)Section 9

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘L’, मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “L”, MUMBAI Before Shri Shamim Yahya, AM & Shri Ravish Sood, JM ITA Nos.3819, 3820 & 3821/Mum/2014 Asst.Year 2004-2005 M/s.Kotak Mahindra Old Mutual The Jt.Commissioner of Income-tax Insurance Limited बनाम/ (International Taxation) 7th Floor, Kotak Infiniti, Building No.21 Range – 3 Vs. Infinity Park, Off WE Highway Mumbai. General AK Vaidya Marg, Malad (E) Mumbi – 400 097. PAN : AAACO3983B. (अपीलाथ" /Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से /Appellant by : S/Shri Farookh Irani & Chetan Kaka ""यथ" क" ओर से /Re…

Allcatel Us International Marketing Inc. ( Now Known As Alcatel Lucent Usa Inc.), Mumbai vs. DDIT (It) 1(1), Mumbai

The appeal of the AO stands dismissed

ITA 7299/MUM/2010[2005-06]Status: DisposedITAT Mumbai24 May 2017AY 2005-06
For Appellant: Shri Jasbir Chouhan-CIT-DRFor Respondent: S/Shri P.J. Pardiwala & Madhur Aggarwal-DR
Section 133Section 254(1)

…आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ एल एल” खंडपीठ खंडपीठ आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई एल एल खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“L”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी, "याियक "याियक सद "य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं राम राम लाल लाल नेगी नेगी "याियक "याियक सद सद"य सद "य "य Before S/Shri Rajendra,Accountant Member and Ram Lal Negi,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7299/Mum/2010, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2005-06 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष…

National Stock Exchange of India Ltd, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, assessee’s appeal stands allowed

ITA 7735/MUM/2011[2008-09]Status: DisposedITAT Mumbai18 May 2017AY 2008-09

Bench: Shri Shamim Yahya & Shri Ravish Sood

For Appellant: Shri. Arvind SondeFor Respondent: Shri. Jasbir Chouhan
Section 195Section 195(1)Section 201(1)Section 9(1)(iv)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA no.7735/Mum./2011 (Assessment Year: 2008-09) National Stock Exchange of India Ltd, C-1, Block G Exchange Plaza, ……………. Appellant Bandra Kurla Complex, Bandra (E), Mumbai 400051 PAN AAACN1797L v/s DDIT (IT) RG 4(2) ……………. Respondent Mumbai Assessee by : Shri. Arvind Sonde Revenue by : Shri. Jasbir Chouhan Date of Hearing –11.04.2017 Date of Order -18.05.2017 O R D E R PER: SHAMIM YAHYA This appeal by the assessee is directed against order of Ld. CIT-A dated 30.08.2011 an…

M/S. I 2 Technologies (Netherland) B.V., Mumbai vs. ADIT RG. - 3(1), Mumbai

In the result, appeal filed by assessee for AYs 2002-03, 2004-05 are allowed and the appeal filed by Revenue against deletion of penalty levied u/s 271(1)(c) is dismissed

ITA 2410/MUM/2007[2002-2003]Status: DisposedITAT Mumbai31 Mar 2017AY 2002-2003

Bench: Shri Jason P. Boaz & Shri Pawan Singh

For Respondent: Sh. M.V.Rajguru
Section 21(1)(c)Section 254(1)Section 271(1)(c)Section 44A

…ITA No(s). 2410/M/2007, 6449/M/2008 & 1718/M/2008 i2 Technologies( Netherland)BV IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “L”, MUMBAI BEFORE SHRI JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER ITA No.6449 /Mum/2008 (Assessment Year- 2004-05) M/s i 2 Technologies ACIT (International Taxation) - (Netherland) BV, 3 (1), 143-B&C,S.D.F. –V, Mumbai Vs. SEEPZ, Andheri East Mumbai-400096 PAN:AACI0320B (Appellant) (Respondent) ITA No.1718 /Mum/2007 (Assessment Year- 2002-03) ACIT(International Taxation) -3 M/s i 2 Technologies (1), (Netherland) BV, Mumbai 143-B&C,S.D.F. –V, Vs. SEEPZ, Andheri…

Addl CIT 2(3), Mumbai vs. M/S. Tata Consultancy Services Ltd., Mumbai

ITA 7513/MUM/2010[2005-06]Status: DisposedITAT Mumbai23 Mar 2017AY 2005-06

Bench: Shri C.N. Prasad () & Shri Ashwani Taneja ()

Section 195Section 40Section 9(1)(vi)

…1 IT7513/Mum/2010 IN THE INCOME TAX APPELLATE TRIBUNNAL MUMBAI BENCH ‘’K’’, MUMBAI BEFORE SHRI C.N. PRASAD (JUDICIAL MEMBER) AND SHRI ASHWANI TANEJA (ACCOUNTANT MEMBER) I.T.A.No.7513/Mum/2010 ( Assessment Years : 2005-06) Dy.CIT-LTU, Centre-1, World V/s M/s Tata Consultancy Services Ltd Trade Centre, 28th Floor, Cuffe 9th Floor, Nirmal Bldg, Nariman Point Parade, Mumbai-5 Mumbai-21 PAN : AAACR4849R Appellant Respondent Appellant by Shri N.K. Chand, CIT-DR Respondent by Shri Dinesh Vyas, Sr.Counsel Date of hearing 15.03.2017 Date of order 23.03.2017 O R D E R Per Ashwani Taneja, AM:- The present appeal has be…