Oman Telecommunications Company Saog, Oman vs. Deputy Commissioner of Income Tax/ Circle International Tax 2(2)(2), Delhi
In the result, appeal is partly allowed
ITA 1023/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19
Bench: Shri Prakash Chand Yadav & Shri Naveen Chandraoman Telecommunications Deputy Commissioner Company Saog Of Income Tax/Circle Vp Finance Office, Po Box 789, Vs. International Tax Postal Code 11, Ruwi Muscat, 2(2)(2), Delhi. Sultanate Of Oman Outside India Pan-Aabco4203F (Appellant) (Respondent) Assessee By Ms. Ananya Kapoor, Adv. Department By Shri Nikhil Kumar Govila, Cit-Dr Date Of Hearing 16/07/2025 Date Of Pronouncement 23/07/2025 O R D E R Per Prakash Chand Yadav, Jm: The Present Appeal Of The Assessee Is Arising Out From The Order Of Ld. Assessing Officer Dated 25Th December, 2024 Having Din & Order No. Itba/Ast/S/147/2024-25/1071556765(1) Dated 25/12/2024 & Relates To Assessment Year 2018-19. 2. Brief Facts Of The Case As Coming Out From The Orders Of The Authorities Below Are That The Assesse Is Foreign Company & Had Not Filed Return Of Income For The Impugned Year. Thereafter, The Case Of The Assessee Was Reopened U/S 148 Of The Income Tax Act, 1961 On The Ground That Assessee Has Received Certain Payments From Two Indian Entities Namely M/S Bharti Airtel Limited & M/S Vodafone Mobile Services Ltd & Has Not Shown Any Income In India. The Assessing Officer Was Of The View That The Service Provided By The Assessee To The Indian Entities Were In The Nature Of The Fts And, Hence, Taxable In India. The Oman Telecommunications Company Saog Vs. Dcit Assessing Officer Relied Upon The Provisions Of Section 9(I)(Vii) Of The Act Held That The Service Rendered By The Assessee Are In The Nature Of Technical Services And, Hence, The Same Are Taxable In India. Accordingly, The Assessing Officer Made Addition Of Rs. 11,81,52,790/. Drp Also Affirmed The View Of The Ao Vide Order Dated 4Th November, 2024. Thereafter, Ld. Ao Framed The Final Assessment Order.
Section 148Section 56Section 9Section 9(1)(vi)Section 9(1)(vii)
…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’: NEW DELHI BEFORE SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Oman Telecommunications Deputy Commissioner Company SAOG of Income Tax/Circle VP Finance Office, PO box 789, Vs. International Tax Postal Code 11, Ruwi Muscat, 2(2)(2), Delhi. Sultanate of Oman Outside India PAN-AABCO4203F (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Department by Shri Nikhil Kumar Govila, CIT-DR Date of Hearing 16/07/2025 Date of Pronouncement 23/07/2025 O R D E R PER PRAKASH CHAND YADAV, JM: The present appeal of the as…
