Adobe Systems Incorporated v. Assistant Director of Income-tax

69 Taxmann.com 228High Court2016#9865 most cited

What is Adobe Systems Incorporated v. Assistant Director of Income-tax authority for?

A contract clause granting unfettered rights to enter any premises is not necessarily indicative of a taxable permanent establishment if the specific circumstances of the agreement and the activities performed do not establish such a presence.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2023.

Also referred to as

Adobe Systems Incorporated · Assistant Director of Income-tax · 69 taxmann.com 228 · permanent establishment · agency PE · dependent agent PE · fixed place PE · service PE · business connection · contract clause · unfettered rights

Issues it is cited on

agency pedependent agent pesection 44cfixed place pesection 9(1)(i)service pesection 115aroyalty incomepermanent establishmentbusiness connectionassistant directorsection 9(1)(vi)

Judgments citing Adobe Systems Incorporated v. Assistant Director of Income-tax

Rga International Reinsurance Company Designated Authority Compqny, Mumbai vs. DCIT (International Taxation) 4(1) (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 803 & 2330/MUM/2022 (A.Ys: 2018-19& 2019-20) RGA International Reinsurance Company v. DCIT (Intl. Taxation) – 4(1)(1) Designated Activity Company Room No. 1712, 17th Floor C/o. Ernst and Young LLP Air India Building, 17th Floor, The Ruby Nariman Point, Mumbai – 400 021 29, Senapati Bapat Marg, Dadar (W) Mumbai - 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri Anish Thacker Department Represented by : Shri…

Fedex Express International B.V., Mumbai vs. ACIT( International Taxation)-2(3)(1), Mumbai

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

ITA 2464/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 Jul 2023AY 2018-19
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

Fedex Express International B.V., Mumbai vs. ACIT( International Taxation)-2(3)(1), Mumbai

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

ITA 2463/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 Jul 2023AY 2019-20
Section 143(3)Section 244ASection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘I‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No.2463/Mum/2022 & 2464/Mum/2022 (Assessment Year :2018-19 & 2019-20) M/s. Fedex Express Vs. Assistant Commissioner of International B.V. Income Tax (International 111, FedEx Express Taxation)-2(3)(1) International Centre Mumbai Taurusavenue Hoofddorp Amsterdam Netherlands PAN/GIR No.AADCF2700Q (Appellant) .. (Respondent) Assessee by Shri Sriram Seshadri / Shri Mehul Jain & Ms.Amulya Revenue by Shri Soumendu Kumar Dash Date of Hearing 27/06/2023 Date of Pronouncement…

Rga International Reinsurance Company Designated Activity Co, Mumbai vs. Dy CIT (International Taxation)-4(1)(1), Mumbai

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1022/MUM/2021[2017-18]Status: DisposedITAT Mumbai02 May 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

Section 115BSection 144C(5)Section 9(1)(i)

…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 RGA International Reinsurance v. DCIT (International Taxation) -4(1)(1) Room No. 172, 17th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/o. S.R.B.C & Associates LLP 14th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented by : Ms. Surabhi Sharma Date of c…

Rga International Reinsurance Company Designated Activity Company, Mumbai vs. ACIT (It) - RG. 4(1)(1), Mumbai

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

ITA 6935/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16

Bench: Us Are As Follows:

Section 115BSection 143(3)Section 234BSection 9(1)(i)

…ITA No. 6935/Mum/2018 Assessment year: 2015-16 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Anikesh Banerjee (Judicial Member)] Assessment year: 2015-16 RGA International Reinsurance Company Ltd ……………….………Appellant c/o SRBC & Associates LLP, 14th floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 [PAN: AADCR1226K] Vs Assistant Commissioner of Income Tax International Taxation 4(1)(1), Mumbai ……………………Respondent Appearances by P J Pardiwalla, along with Jasmin Amalsadvala and Anish Thakkar for the appellant Sunil Umap for…

Nokia Solutions and Networks Oy., Gurgaon vs. DCIT, International Taxation, Circle-2(2)(2), New Delhi

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

ITA 5121/DEL/2019[2015-16]Status: DisposedITAT Delhi07 Dec 2021AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1000/Del/2015 : Asstt. Year : 2010-11 M/s Nokia Solutions & Networks Oy, Vs Addl. CIT, FI-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2), And New Delhi C/o SRBC & Associates, LLP, Golf View, Corporate Tower-B Sector-42, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AADCN2300E ITA No. 1116/Del/2017 : Asstt. Year : 2008-09 ITA No. 1117/Del/2017 : Asstt. Year : 2009-10 ITA No. 6704/Del/2017 : Asstt. Year : 2013…

M/S Nokia Solutions and Networks Oy vs. DCIT, International Taxation, New Delhi

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

ITA 1117/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Dec 2021AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1000/Del/2015 : Asstt. Year : 2010-11 M/s Nokia Solutions & Networks Oy, Vs Addl. CIT, FI-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2), And New Delhi C/o SRBC & Associates, LLP, Golf View, Corporate Tower-B Sector-42, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AADCN2300E ITA No. 1116/Del/2017 : Asstt. Year : 2008-09 ITA No. 1117/Del/2017 : Asstt. Year : 2009-10 ITA No. 6704/Del/2017 : Asstt. Year : 2013…

M/S Nokia Solutions and Networks Oy vs. DCIT, International Taxation, New Delhi

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

ITA 1116/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Dec 2021AY 2008-09

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1000/Del/2015 : Asstt. Year : 2010-11 M/s Nokia Solutions & Networks Oy, Vs Addl. CIT, FI-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2), And New Delhi C/o SRBC & Associates, LLP, Golf View, Corporate Tower-B Sector-42, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AADCN2300E ITA No. 1116/Del/2017 : Asstt. Year : 2008-09 ITA No. 1117/Del/2017 : Asstt. Year : 2009-10 ITA No. 6704/Del/2017 : Asstt. Year : 2013…

M/S. Nokia Solutions and Networks Oy, Gurgaon vs. Addl. CIT, New Delhi

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

ITA 1000/DEL/2015[2010-11]Status: DisposedITAT Delhi07 Dec 2021AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1000/Del/2015 : Asstt. Year : 2010-11 M/S Nokia Solutions & Networks Oy, Vs Addl. Cit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon (Appellant) (Respondent) Pan No. Aadcn2300E Ita No. 1116/Del/2017 : Asstt. Year : 2008-09 Ita No. 1117/Del/2017 : Asstt. Year : 2009-10 Ita No. 6704/Del/2017 : Asstt. Year : 2013-14 Ita No. 7419/Del/2018 : Asstt. Year : 2014-15 M/S Nokia Solutions & Networks Oy, Vs Dcit, Fi-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2)(2) & New Delhi C/O Srbc & Associates, Llp, Golf View, Corporate Tower-B Sector-42, Gurgaon-122011 (Appellant) (Respondent) Pan No. Aadcn2300E

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. Sunil Kumar, CIT DR
Section 142(1)Section 143(2)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1000/Del/2015 : Asstt. Year : 2010-11 M/s Nokia Solutions & Networks Oy, Vs Addl. CIT, FI-02610, Karaporti-3, Espoo, International Taxation Finland-2058530-6 Range-2(2), And New Delhi C/o SRBC & Associates, LLP, Golf View, Corporate Tower-B Sector-42, Gurgaon (APPELLANT) (RESPONDENT) PAN No. AADCN2300E ITA No. 1116/Del/2017 : Asstt. Year : 2008-09 ITA No. 1117/Del/2017 : Asstt. Year : 2009-10 ITA No. 6704/Del/2017 : Asstt. Year : 2013…

Netapp B.V., Noida vs. DCIT (International Taxation), New Delhi

The appeal of the assessee stands partly allowed

ITA 1882/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Sept 2021AY 2013-14
Section 143(3)Section 144C

…employees of the Indian entity for effecting sales in India. Further the Indian company is also remunerated by the appellant on cost plus basis. Identical issue has been decided by the Hon‘ble Delhi High Court in case of Adobe Systems Inc. Versus ADIT (2016) (69 Taxmann.com 228)(Delhi), wherein it was also alleged by revenue that the Indian company is functioning core activities of Adobe Systems incorporation, Indian company is remunerated on cost plus basis and transaction is under takenat arm‘s length, it has been held as under:- “32. Para (1) of Article 5 defines a PE to mean a fixed place of business through…

Netapp B.V., New Delhi vs. DDIT, New Delhi

In the result appeal of the assessee is partly allowed with above direction

ITA 4781/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jan 2017AY 2008-09

Bench: Shri I.C.Sudhir & Shri Prashant Maharishinet App B.V. Ddit, Circle-2(1), Boeing Avenue-300, 111Pz, International Tax, New Delhi Vs. Schiphol, Rijk, The Netherlands Pan: Aadcn2178C (Appellant) (Respondent) Net App B.V. Dcit, C/O. Srbc & Associates Llp, Circle- 2(2), Vs. 6Th Floor, Hindustan Times Bldg, International Taxation, Kasturba Gandhi Marg, New Delhi New Delhi-300, Pan: Aadcn2178C (Appellant) (Respondent)

For Appellant: Sh. G.C. Srivastava, AdvFor Respondent: Sh. Anuj Arora, CIT Int Taxation
Section 234ASection 234BSection 271(1)(c)Section 44D

…employees of the Indian entity for effecting sales in India. Further the Indian company is also remunerated by the appellant on cost plus basis. Identical issue has been decided by the Hon‘ble Delhi High Court in case of Adobe Systems Inc. Versus ADIT (2016) (69 Taxmann.com 228) (Delhi), wherein it was also alleged by revenue that the Indian company is functioning core activities of Adobe Systems incorporation, Indian company is remunerated on cost plus basis and transaction is undertaken at arm‘s length, it has been held as under:- “32. Para (1) of Article 5 defines a PE to mean a fixed place of business through…

Adobe Systems Incorporated v. Assistant Director of Income-tax (69 Taxmann.com 228) — Cited in 11 Judgments | BharatTax