Adobe Systems Inc. v. ADIT

203 Taxmann 554High Court2011#1949 most cited

What is Adobe Systems Inc. v. ADIT authority for?

A fixed place of business constitutes a Permanent Establishment (PE) under Article 5(1) of a Double Taxation Avoidance Agreement only if the premises are actually at the disposal of the foreign enterprise, thereby satisfying the crucial 'disposal test', and it is through this fixed place that the foreign enterprise carries on its business, wholly or partly.

59

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2026.

Also referred to as

Adobe Systems Inc. v. ADIT · 292 CTR 407 · permanent establishment · fixed place PE · disposal test · DTAA Article 5 · Section 9 Income Tax Act · business connection · subsidiary as PE · eFunds IT Solution Inc.

Also reported as

292 CTR 407

Sections most often in play

Section 234BSection 9(1)(vi)Section 234ASection 92Section 131Section 131 of Income Tax ActSection 139(1)Section 143(1)

Issues it is cited on

fixed place peprofit split methoddependent agent pecost plus methodservice peagency pesection 44bbfunctional analysisfees for included servicesbenchmarking analysispermanent establishmenttransfer pricing order

Judgments citing Adobe Systems Inc. v. ADIT

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,…

Adobe Systems Software Ireland Limited, Ireland vs. ACIT, Circle-1(1)(1) Int. Tax., Delhi

In the result, the appeal is allowed

ITA 774/DEL/2022[2017-18]Status: DisposedITAT Delhi21 Oct 2022AY 2017-18

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Years: 2017-18

Section 143(3)Section 144C(1)Section 274

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT & SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Years: 2017-18 Adobe Systems Software Vs. ACIT, Circle 1(1)(1), Int. Tax, Ireland Ltd., Delhi 4-6, Ireland, Dublin. Not listed. PAN :AAHCA7203M (Appellant) (Respondent) Assessee by Shri Ravi Sharma, Adv., Mihir Nagpal, & Rishabh Malhotra, ARs Department by Ms. Rashmitra Jha, Sr. DR Date of hearing 10.10.2022 Date of pronouncement 21.10.2022 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: The assessee has filed the captioned appeal assailing the final assessment order…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4583/DEL/2010[2005-06]Status: DisposedITAT Delhi17 Oct 2022AY 2005-06
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4582/DEL/2010[2004-05]Status: DisposedITAT Delhi17 Oct 2022AY 2004-05
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR US, JUDICIAL MEMBER ITA No.4582/Del./2010 (ASSESSMENT YEAR : 2004-05) ITA No.4583/Del./2010 (ASSESSMENT YEAR : 2005-06) ITA No.4584/Del./2010 (ASSESSMENT YEAR : 2006-07) ITA No.6090/Del./2010 (ASSESSMENT YEAR : 2007-08) ITA No.3923/Del./2012 (ASSESSMENT YEAR : 2008-09) ITA No.1538/Del./2013 (ASSESSMENT YEAR : 2009-10) ITA No.1469/Del./2015 (ASSESSMENT YEAR : 2010-11) ITA No.1470/Del./2015 (ASSESSMENT YEAR : 2011-12) Ariba Inc., vs. DDIT, C/o Price Waterhouse Coopers, International Taxatio…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7922/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Software Ireland Ltd., Dublin, Ireland vs. ACIT, International Taxation, Circle- 1(1)(1), New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7460/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Software Ireland Ltd., Dublin, Ireland vs. DCIT, International Taxation, Circle- 1(1)(1), New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 55/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jul 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…