CIT v. Fox Network Group Singapore Pte Limited

Sri Lanka Cricket, Sri Lanka vs. Assistant Commissioner of Income Tax (International Tax) Circle- 3 (1)(2), New Delhi

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

…ty under section 9(1)(vi) of the Act and also in view of provisions of the applicable tax treaty. 4.3 It was argued that the present case was squarely covered by the decision of the Hon'ble Delhi High Court in the case of Fox Network Group Singapore Pte. Ltd. 158 Taxmann.com 434. Further, reliance was placed on the following decisions: - • Delhi Race Club (2014) 51 taxmann.com 550 (Delhi High Court) • Cricket Australia (ITA no. 1179/Del/2022) (Delhi Tribunal) • ADIT vs. Global Cricket Corporation P. Ltd. (2022) 145 Taxmann.com 570 (Mumbai Tribunal) • ADIT vs. Neo Sports Broadcast Private Limited (2011) (15 taxman…

Trans World International Llc, Wilmington, Delaware, Usa vs. Deputy Commissioner of Income Ta, Circle 3(1)(1), International Taxation, Civic Centre, Near Minto Road, New Delhi

In the result, the appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] TRANS WORLD Deputy Commissioner of Income Tax INTRNATIONAL LLC, Circle (International Taxation)-3(1)(1) C/o- International Vs E-2 Block, Civic Centre, Merchandising Company LLC- Near Minto Road, India Branch Office, Vatika New Delhi-110002 Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Harya…

Trans World International Llc, Wilmington, Delaware, Usa vs. Deputy Commissioner of Income Tax, Circle 3(1)(1), International Taxation, New Delhi

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA Nos.1960, 1961 and 2146/DEL/2024 [Assessment Years: 2013-14, 2014-15 and 2015-16] | Appellant | |---|---| | TRANS WORLD INTRNATIONAL LLC, C/o- International Merchandising Company LLC- India Branch Office, Vatika Business Centre 2nd Floor, Business Suites No.24 & 25, First India Place, Sushant Lok-1, Phase-1, Block –B, Mehrauli Gurgaon Road, Haryana-122002 PAN-AAGCT0812L | Vs | Deputy Commissioner of Income Tax Circle (International Taxation)-3(1)(1) E-2 B…

Cricket Australia, Mumbai vs. ACIT Circle 1(2)(1) Intl. Taxation, New Delhi

Bench: SHRI G.S. PANNU, HON'BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : D : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2021-22 Cricket Australia, Vs ACIT (International Taxation), Deloitte Haskins and Sells LLP, Circle 1(2)(1), One International Center New Delhi Tower 3, 28th floor, Senapati Bapat Marg, Elphinstone Road (West) Mumbai (PAN: AAECC5341D) (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi, Adv. Revenue by : Shri Vizay B. Vasanta, CIT-DR Date of Hearing : 24.04.2024 Date of Pronouncement : 27.06.2024 ORDER PER ANUBHAV SHARMA, JM: This appea…