ACIT v. A Asia

124 Taxmann.com 1Reported decision2021#3154 most cited

What is ACIT v. A Asia authority for?

A dependent agent permanent establishment (DAPE) is considered tax neutral, meaning its existence does not inherently lead to taxability for the assessee.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2021 to 2026.

Also referred to as

ADIT vs ACR Today Ltd · ACIT v. A Asia · 124 Taxmann.com 1 · dependent agency permanent establishment · DAPE · tax neutral · permanent establishment

Sections most often in play

Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 10Section 147Section 153

Issues it is cited on

installation peuse of equipmentdependent agent peagency peservice pesection 44dfunctional analysisfar analysisinterest on refundcopyrighted articlesection 115atransactional net margin method

Judgments citing ACIT v. A Asia

DDIT (International I. T) 2(1), Mumbai vs. M/S. Reuters on Line S.A, Mumbai

Appeals are disposed off

ITA 5379/MUM/2005[2002-2003]Status: DisposedITAT Mumbai28 Jun 2023AY 2002-2003

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

The DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

ITA 8464/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

The DDIT (I.T) 2(1) vs. M/S. Reuters Ltd

Appeals are disposed off

ITA 8463/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Refinitiv Ltd., Mumbai vs. The Dy DIT (I.T) 2(1), Mumbai

Appeals are disposed off

ITA 8348/MUM/2004[2001-2002]Status: DisposedITAT Mumbai28 Jun 2023AY 2001-2002

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

ITA 5228/MUM/2004[2000-2001]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-2001

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Refinitiv Ltd., Mumbai vs. DDIT (I.Taxation) Range 2, Mumbai

Appeals are disposed off

ITA 5092/MUM/2004[2000-01]Status: DisposedITAT Mumbai28 Jun 2023AY 2000-01

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

For Appellant: Shri Niraj D Sheth, AdvocateFor Respondent: Shri Sunil Umap, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL ―I‖ BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI SANDEEP SINGH KARHAIL, JM Assessment year 2000 – 01 ITA 5228/M/2004 [By AO] ITA 5092/M/2004 [By Assessee] Assessment year 2001 – 02 ITA 8348/M/2004 [by assessee] ITA 8463/M/2004 [by AO] Assessment year 2002 – 03 ITA 3366/M/2006 [by AO] ITA 3422/M/2006 [by assessee] Assessment Year 2003-04 ITA 1708/M/2008 [By Assessee] ITA 1978/M/2008[By AO] AY 2004-05 ITA 1979/M/2008 [by AO] ITA 1709/M/2008 [by assessee] ITA 1287/M/2009 [by assessee] Assessment year 2005 – 06 ITA 5182/M/2009 [By Assessee] ITA 5155/M/2009 [by AO]…

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 891/MUM/2023[2020-21]Status: DisposedITAT Mumbai14 Jun 2023AY 2020-21

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: Shri Ketan VedFor Respondent: Shri Soumendu Kumar Dash
Section 143(3)Section 144C(13)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.891/Mum./2023 (Assessment Year : 2020–21) Micro Focus Software Inc. (Formerly known as Novell Inc.) C/o Delloitte Haskins & Sells LLP Tower no.3, 28th Floor, One International ……………. Appellant Centre, Senapati Bapat Marg Elphinstone Road (W), Mumbai 400 013 PAN – AABCN5034F v/s Dy. Commissioner of Income Tax ……………. Respondent International Taxation, Circle–3(2)(2) Mumbai Assessee by : Shri Ketan Ved Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 08/…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2425/MUM/2022[2018-19]Status: DisposedITAT Mumbai02 May 2023AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2424/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 May 2023AY 2019-20

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

ITA 5025/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2022AY 1999-2000
Section 143(3)

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

ITA 5024/MUM/2004[1998-1999]Status: DisposedITAT Mumbai05 Jul 2022AY 1998-1999
Section 143(3)

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Refinitiv Ltd., Mumbai vs. DCIT (I.T) 2(1), Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

ITA 4997/MUM/2004[1999-2000]Status: DisposedITAT Mumbai05 Jul 2022AY 1999-2000
Section 143(3)

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Refinitiv Ltd., Mumbai vs. DCIT (I.T) RG. 2, Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

ITA 4996/MUM/2004[1998-1999]Status: DisposedITAT Mumbai05 Jul 2022AY 1998-1999
Section 143(3)

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Usa vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 863/MUM/2021[2017-18]Status: DisposedITAT Mumbai30 May 2022AY 2017-18
Section 139(1)Section 143(3)Section 234A

…ITA No.863/Mum/2021 Assessment year: 2017-18 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep Singh Karhail (Judicial Member)] Assessment year: 2017-18 Micro Focus Software Inc. ………….……… Appellant (Formerly Known as Novell Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America C/o. B S R & Co Appolo Mills Compound, 1st Floor, Lodha Excellus, N.M Joshi Marg, Mahalaskshmi, Mumbai 400001 [PAN: AABCN5034F] Vs. Deputy Commissioner of Income Tax (IT) Circle 3(2)(2) Mumbai …………………… Respondent Appearances by Ninad Patade f…

DCIT(It)-2(3)(1), Mumbai vs. Forbes Container Line Pte Ltd, Mumbai

In the result, the appeal is dismissed

ITA 39/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Oct 2021AY 2014-15
Section 143(3)

…ITA No. 39/ Mum/2019 Assessment year: 2014-15 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] ITA No. 39/ Mum/2019 Assessment year: 2014-15 Deputy Commissioner of Income Tax International Taxation 2(3)(1), Mumbai ………………..…………Appellant Vs. Forbes Container Line Pte Ltd ……………...…………Respondent Grpund floor, Forbes Building Charanjit Rai Marg, Fort, Mumbai 400 001 [PAN: AABCF0967H] Appearances by: S S Iyengar for the appellant None for the respondent Date of concluding the hearing : 22/07/2021 Date of pronouncing th…

Novell Inc (Now Known As Micro Focus Software), Mumbai vs. Asst CIT (It) Range 3 (3)91), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 7766/MUM/2019[2016-17]Status: DisposedITAT Mumbai31 Aug 2021AY 2016-17
Section 144C(1)

…ITA No. 7766/Mum/2019 Assessment year: 2016-17 Page 1 of 18 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Amarjit Singh Judicial Member] ITA No.: 7766/Mum/2019 Assessment year: 2016-17 Novell Inc. …………………….. Appellant (Now known as Micro Focus Software Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America, C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Assistant Commissioner of Income Tax (IT) Range – 3(3)(1), Mumbai ………………….Res…

Novell Inc (Now Known As Micro Focus Software), Mumbai vs. Asst CIT (It) Range 3 (3)91), Mumbai

In the result, the appeal is allowed in the terms indicated above

ITA 7765/MUM/2019[2015-16]Status: DisposedITAT Mumbai31 Aug 2021AY 2015-16
Section 144C(1)

…ITA No. 7765/Mum/2019 Assessment year: 2015-16 Page 1 of 18 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Amarjit Singh Judicial Member] ITA No.: 7765/Mum/2019 Assessment year: 2015-16 Novell Inc. …………………….. Appellant (Now known as Micro Focus Software Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America, C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Assistant Commissioner of Income Tax (IT) Range – 3(3)(1), Mumbai ………………….Res…