Amadeus Global Travel Distribution S.A v. DCIT

113 TTJ 767Income Tax Appellate Tribunal2008#3982 most cited

What is Amadeus Global Travel Distribution S.A v. DCIT authority for?

Where the expenses paid to a related entity were allowed as a deduction in computing the income of the taxpayer, the income attributable to a Permanent Establishment (PE) in India, if less than the remuneration paid, should be calculated accordingly, following Article 7 of the Double Taxation Avoidance Agreement (DTAA).

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,421 Indian tax judgments — from 2019 to 2024.

Also referred to as

Amadeus Global Travel Distribution S.A v. DCIT · 113 TTJ 767 · Article 7 DTAA · Permanent Establishment · PE income attribution · allowable deduction · remuneration paid · Galileo International Inc.

Sections most often in play

Section 1961Section 143(2) of the Income Tax ActSection 143(3) of the Income Tax ActSection 144C(13) of the Income Tax ActSection 1961: Section 143(2)Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 234A

Issues it is cited on

fixed place pedependent agent pesection 9(1)(i)agency pesection 5(2)service pesection 44bbbusiness connectioncredit for tdssection 144c(1)permanent establishmentsection 9(1)

Judgments citing Amadeus Global Travel Distribution S.A v. DCIT

DDIT, New Delhi vs. M/S. Worldspan L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 6500/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…ad a PE in India but only 15 per cent of revenue accruing to assessee in respect of bookings made in India should be treated as income accrued or assessed in India. 48. Again, the Delhi Tribunal in the case of Amadeus Global Travel Distribution S.A. v. DCIT 113 TTJ 767 had the occasion to consider identical facts and held as under: “As per section 9(1)(i), income accruing or arising whether 'directly or indirectly through or from any business connection in India shall be deemed to accrue or arises in India. As per clause (a) of Explanation 1 to section 9(1)(i) in the case of a business of which all the operat…

DDIT, New Delhi vs. M/S. Worldspan L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 6499/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Nov 2020AY 2006-07

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…ad a PE in India but only 15 per cent of revenue accruing to assessee in respect of bookings made in India should be treated as income accrued or assessed in India. 48. Again, the Delhi Tribunal in the case of Amadeus Global Travel Distribution S.A. v. DCIT 113 TTJ 767 had the occasion to consider identical facts and held as under: “As per section 9(1)(i), income accruing or arising whether 'directly or indirectly through or from any business connection in India shall be deemed to accrue or arises in India. As per clause (a) of Explanation 1 to section 9(1)(i) in the case of a business of which all the operat…

DDIT, New Delhi vs. M/S. Travelport L.P. Usa, New Delhi

In the result, all the appeals of the Revenue ITA No

ITA 1480/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2020AY 2008-09

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…ad a PE in India but only 15 per cent of revenue accruing to assessee in respect of bookings made in India should be treated as income accrued or assessed in India. 48. Again, the Delhi Tribunal in the case of Amadeus Global Travel Distribution S.A. v. DCIT 113 TTJ 767 had the occasion to consider identical facts and held as under: “As per section 9(1)(i), income accruing or arising whether 'directly or indirectly through or from any business connection in India shall be deemed to accrue or arises in India. As per clause (a) of Explanation 1 to section 9(1)(i) in the case of a business of which all the operat…

Sabre Asia Pacific Pte Ltd (Earlier Known As M/S.Abacus International Pte Limited), Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 4968/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known As M/S Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distribution, sales and revenue generation had taken place in India. The A.O after per…

Sabre Asia Pacific Pte. Ltd, Mumbai vs. DCIT (International Taxation)-4(2)(1), Mumbai

ITA 7379/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Feb 2020AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distribution, sales and revenue generation had taken place in India. The A.O after per…

Sabre Asia Pacific Pte. Ltd, Mumbai vs. DCIT (It) 1(1)(1), Mumbai

ITA 664/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Feb 2020AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distribution, sales and revenue generation had taken place in India. The A.O after per…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 7691/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Feb 2019AY 2013-14

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1811/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Feb 2019AY 2012-13

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

ITA 1662/DEL/2016[2011-12]Status: DisposedITAT Delhi27 Feb 2019AY 2011-12

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh & Tarun Singh, AdvFor Respondent: Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr
Section 144CSection 92BSection 92F

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I’ NEW DELHI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Stay Application no. 475-476/Del/2018 (Arising out of ITA no. 1811 & 7691/Del/2017) (Assessment Year: 2012-13, 2013-14) Amadeus India Pvt. Ltd. Vs. ACIT, New Delhi E-9, Connaught House, Connaught Place, New Delhi PAN : AAACA0364L Appellant Respondent Assessee by : Sh. Tarundeep Singh & Tarun Singh, Adv. Revenue by : Shri Sanjay I.Bara, CIT-DR & Sh. Sandeep Kr. Mishra, Sr. DR Date of Hearing 30.01.2019 Date of Pronouncement 27.02.2019 Assessment Year : 20…