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

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

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 3080/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

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…

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

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 3079/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

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 Softwere Ireland Limited, Dublin 24, Ireland vs. DCIT Circle- 1(1)(1), International Taxation, 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 1979/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

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 1978/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

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…

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

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 5029/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2022AY 2012-13

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…

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

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 5028/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

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…

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

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 5027/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Jul 2022AY 2010-11

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…

DCIT, Circle- 1(1)(1), International Taxation, 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 5026/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Jul 2022AY 2006-07

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…

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

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 5025/DEL/2017[2005-06]Status: DisposedITAT Delhi27 Jul 2022AY 2005-06

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…

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

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 5024/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Jul 2022AY 2004-05

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., Ireland vs. DCIT, Circle- 1(1)(1), International Taxation, 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 4923/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2022AY 2012-13

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., Ireland vs. DCIT, Circle- 1(1)(1), International Taxation, 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 4922/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

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., Ireland vs. DCIT, Circle- 1(1)(1), International Taxation, 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 4921/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Jul 2022AY 2010-11

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…

Ngc Network Asia Llc, Mumbai vs. DCIT (It) RG 3(3)(1), Mumbai

In the result, the assessee appeal is partly allowed

ITA 1178/MUM/2015[2010-11]Status: DisposedITAT Mumbai12 Jul 2021AY 2010-11

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadale

For Appellant: Shri Porus Kaka, ARFor Respondent: Shri S S Iyengar, DR
Section 143(2)Section 144C(13)Section 144C(5)Section 234DSection 271(1)(c)Section 271ASection 271BSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos 6677 & 6678/Mum/2018 (A.Ys: 2014-15 & 2015-16) & M/s NGC Network Asia Vs. DCIT (IT) – 3(3)(1) LLC, Ground Floor, C/o. SRBC &Associates Scinida House, Ballard LLp,14 th floor, They Estate, Mumbai.- Ruby, 29,Senapati 400038 Bapat Marg, Tulsi Rd, Dadar(W) Mumbai- 400028. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABCN3136G Appellant .. Respondent Appellant by : Shri Porus Kaka, AR Respondent by : Shri S S Iyengar, DR Date of Hearing 24.06.2021 Date of Pronouncement 12…

M/S. Ngc Network Asia, Llc, Mumbai vs. The ITO (It) 3(2), Mumbai

In the result, appeal of the assessee for A

ITA 1662/MUM/2008[2004-2005]Status: DisposedITAT Mumbai30 Dec 2020AY 2004-2005

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

Section 143(3)Section 147

…spects and the fact that the agent has a good profitability record, it held that the Appellant has remunerated the agent on an arm's length basis." (emphasis applied) b. Decision of Hon‟ble Delhi High Court in the case of DIT vs. BBC Worldwide Ltd., reported 203 Taxmann 554 (Del), wherein the Hon‟ble Delhi High Court by placing reliance on the decision of Hon‟ble Bombay High Court in the case of Set Satellite Singapore Pte Ltd., supra upheld M/s. NGC Network Asia Ltd., that 15% commission to Indian agents as per Circular No.742 of CBDT is normally accepted commission rate payable to agents of foreign telecastin…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…by the parent on its subsidiary by itself does not result in PE of the foreign company in India. Amadeus Global Travel Distribution SA Vs. ADIT Reference is also made to the decision of the Delhi High Court in the case of Adobe Systems Incorporated vs. ADIT: 292 CTR 407 wherein the Court relied upon the decision in the case of efunds (supra) observed as under: "Para (1) of Article 5 defines a PE to mean a fixed place of business through which the business of an enterprise is wholly or partly carried on. The term 'fixed place of business' includes premises, facilities, offices which are used by an enterprise for…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3411/DEL/2010[2004-05]Status: DisposedITAT Delhi20 Aug 2018AY 2004-05

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R
Section 143(3)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3410 & 3411/DEL/2010 Assessment Years: 2003-04 & 2004-05 ESS Advertising (Mauritius) v. Dy.DIT, Circle-1(2), SNC et Compagnie International Taxation, Delhi (Earlier known as ESPN Star Sports Mauritius SNC. ET Compagnie) TAN/PAN: (Appellant) (Respondent) Appellant by: S/Shri Porus Kaka, Sr. Adv. & Dinesh Chawla, Adv. Respondent by: Shri G.K. Dhall, CIT-D.R. Date of hearing: 30 05 2018 Date of pronouncement: 20 08 2018 O R D E R PER AMIT SHUKLA, J.M.: The afore…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

In the result, both the appeals of the assessee are allowed

ITA 3410/DEL/2010[2003-04]Status: DisposedITAT Delhi20 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R
Section 143(3)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” New Delhi BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI O.P. KANT, ACCOUNTANT MEMBER I.T.As. No.3410 & 3411/DEL/2010 Assessment Years: 2003-04 & 2004-05 ESS Advertising (Mauritius) v. Dy.DIT, Circle-1(2), SNC et Compagnie International Taxation, Delhi (Earlier known as ESPN Star Sports Mauritius SNC. ET Compagnie) TAN/PAN: (Appellant) (Respondent) Appellant by: S/Shri Porus Kaka, Sr. Adv. & Dinesh Chawla, Adv. Respondent by: Shri G.K. Dhall, CIT-D.R. Date of hearing: 30 05 2018 Date of pronouncement: 20 08 2018 O R D E R PER AMIT SHUKLA, J.M.: The afore…

Ngc Network Asia Llc, Mumbai vs. Jdit (It) RG 4, Mumbai

In the result, both the appeals filed by the assessee are treated as partly allowed for statistical purposes

ITA 7631/MUM/2012[2008-09]Status: DisposedITAT Mumbai16 Dec 2015AY 2008-09

Bench: S/Shri B.R.Baskaran (Am) & Amit Shukla, (Jm) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 & Ita No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 & 2008-09) बनाम/ Ngc Network Asia Llc, Joint Director Of Income Tax C/O S R Batliboi & Co., (International Taxation), Vs. 14Th Floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe Road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. स्थधमी रेखध सं./जीआइआय सं./Pan: Aabcn3136G अऩीरधथी ओय से / Appellant By Shri Porus Kaka & Ms.Sheetal Shah प्रत्मथी की ओय से/Rspondent By Ms.Vandana Sagar सुनवधई की तधयीख / Date Of Hearing : 4.9.2015 घोषणध की तधयीख /Date Of Pronouncement : 16.12.2015 आदेश / O R D E R Per B.R. Baskaran (Am) These Are The Two Appeals Filed By The Assessee Against The Assessment Orders Passed For Assessment Years 2007-08 & 2008-09 In Pursuance Of Directions Issued By The Dispute Resolution Panel (Drp). Since Issues Urged In These Two Appeals Are Identical In Nature, They Are Being Disposed Of By This Common Order, For The Sake Of Convenience.

Section 9(1)(vi)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एऱ” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE S/SHRI B.R.BASKARAN (AM) AND AMIT SHUKLA, (JM) सर्वश्री बी.आर.बास्करन, ऱेखा सदस्य एवं अमित शुक्ऱा, न्याययक सदस्य के समक्ष आमकय अऩीर सं./I.T.A. No.7994/Mum/2011 And ITA No.7631/Mum/2012 (ननधधायण वषा / Assessment Year :2007-08 and 2008-09) बनाम/ NGC Network Asia LLC, Joint Director of Income Tax C/o S R Batliboi and Co., (International Taxation), Vs. 14th floor, The Ruby, Range-4, Senapati Bapat Marg, Scindia House, Tulsi Pipe road, Ballard Estate, Dadar (W), Mumbai-400038. Mumbai-400028 (अऩीरधथी /Appellant…