CIT v. Visakhapatnam Port Trust

144 ITR 146High Court1983#836 most cited

What is CIT v. Visakhapatnam Port Trust authority for?

Sections 4 and 5 of the Income Tax Act, which define total income and chargeability, are subject to Section 90, meaning that Double Taxation Avoidance Agreements (DTAAs) override the Act's provisions in case of a conflict.

124

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2011 to 2026.

Also referred to as

CIT v. Visakhapatnam Port Trust · 144 ITR 146 · Section 90 · DTAA override · conflict Income Tax Act · Sections 4 and 5 · double taxation avoidance agreement · tax treaty · international taxation · permanent establishment · royalty income

Also reported as

1983 SCC OnLine AP 28738 CTR 1

Sections most often in play

Section 195Section 9(1)(vi)Section 90(2)Section 143(3)Section 248Section 254Section 263Section 90

Issues it is cited on

section 44csection 90(2)tax residency certificatesection 244section 9(1)(vi)tax treatypermanent establishmentroyalty incomesection 9(1)section 90section 40(a)(i)section 244a

Judgments citing CIT v. Visakhapatnam Port Trust

M/S. Standard Chartered Bank, Mumbai vs. The ACIT (It)1(3), Mumbai

In the result, appeal filed by the assessee is allowed and appeal filed by the Revenue is dismissed

ITA 803/MUM/2009[1999-2000]Status: DisposedITAT Mumbai27 Sept 2022AY 1999-2000

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blestandard Chartered Bank V. Acit – Range-1(3) Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Adit (It)– 2(3) V. Standard Chartered Bank Room No. 120, 1St Floor Taxation Department, 23-25 Scindia House, Ballard Estate M.G. Road, 3Rd Floor N.M. Marg, Mumbai - 400038 Fort, Mumbai - 400001 Pan: Aabcs4681D (Appellant) (Respondent) Shri P.J. Pardiwala & Assessee Represented By : Shri Fenil Bhatt Shri Soumendu Kumar Dash Department Represented By :

Section 115JSection 14ASection 90Section 90(2)

…has a key role in determining the scope and connotations of art 24(2) of the Indo- 24 ITA NO. 803 & 850/MUM/2009 (A.Y. 1999-2000) Standard Chartered Bank Canadian DTAA. Hon'ble Andhra Pradesh High Court in the case of CIT v. Vishakhapatnam Port Trust (1983) 144 ITR 146 (AP), referred to the OECD Commentary on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Redcliffe's observation in Ostime v. Australian Mutual Provident Society (1960) 39 ITR 210, 219 (HL) which have described the language employed in those documents as the 'international tax language'. Th…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 1466/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Sept 2022AY 2019-20

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such c…

Amadeus It Group Sa, New Delhi vs. ACIT, Circle 1(1)(1) International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 1465/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Sept 2022AY 2018-19

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such c…

Amadeus It Group Sa, Spain vs. ACIT Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals filed by the assessee in I

ITA 2/DEL/2021[2017-18]Status: DisposedITAT Delhi13 Sept 2022AY 2017-18

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Neeraj Jain
Section 143(3)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. Amadeus IT Group SA, Spain. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such c…

M/S Belgacom International Carrier Services Sa, Bangalore vs. Deputy Commissioner of Income Tax Circle-1(1) International Taxation, Bangalore

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 2884/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Apr 2022AY 2008-09

Bench: Shri. B.R. Baskaran & Smt. Beena Pillaiit(It)A No. 2884/Bang/2017 Assessment Year : 2008-09 M/S. Belgacom The Deputy International Carrier Commissioner Of Services Sa, Income Tax, Rue Lebeau 4, Circle -1(1), 1000 Brussels, International Taxation, Vs. Belgium. Bangalore. Appellant Respondent : Shri V. Sridharan, Senior Assessee By Advocate : Shri Pradeep Kumar, Cit-Dr & Revenue By Smt. Vandana Sagar, Cit-Dr Date Of Hearing : 16-03-2022 Date Of Pronouncement : 26-04-2022 Order Per Beena Pillaipresent Appeal Is Filed By Non Resident Assessee Against Order Dated 30.10.2017 Passed By Dcit (It), Circle -1(1), Bangalore On Following Grounds Of Appeal: “Being Aggrieved By The Order Of The Learned Dcit, Circle - 1(1), International Taxation, Bengaluru ('A0'), Read With The Order Of The Learned Dispute Resolution Panel ('Drp*), Bengaluru, The Assessee Begs To Prefer The Present Appeal On The Following Grounds: 1. The Learned Ao Erred In Exercising, Jurisdiction U/S 147 Of The Act In The Case Of The Appellant. 2. The Lower Authorities Erred In Holding That A Sum Of Rs. 6,87,13,119/- Received By The Appellant From Its Customer In India Is In The Nature Of 'Royalty' Within The Meaning Of Section 9(1)(Vi) Of The It Act & Accordingly Taxable In India Under The It Act.

For Respondent: Shri V. Sridharan, Senior
Section 143(3)Section 147Section 148Section 234ASection 234BSection 234CSection 9(1)(v)Section 9(1)(vi)Section 9(1)(vii)

…. There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c ) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be releva…

New Skies Satellites B. V, Haryana vs. DCIT Circle 2(2)(2) Int. Taxation, Delhi

In the result, appeal is allowed as indicated above

ITA 436/DEL/2022[2018-19]Status: DisposedITAT Delhi22 Apr 2022AY 2018-19

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2018-19

Section 143(3)Section 144C(13)Section 234BSection 244ASection 270ASection 9(1)(vi)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. ITA 473/2012, 474/2012, 500/2012 & 244/2014 Page 48 (c) N.V. Philips Vs. Commissioner of Income Tax [172 ITR 521] at pages 527 & 538-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only ma…

Ups Asia Group Pte Ltd., Mumbai vs. Asstt. CIT (International Taxation)-4(3)(1), Mumbai

In the result, appeal by the assessee is allowed in terms of our aforesaid findings

ITA 1220/MUM/2021[2017-18]Status: DisposedITAT Mumbai08 Mar 2022AY 2017-18

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Milind S. Chavan, Sr. AR
Section 143(3)Section 144CSection 144C(13)Section 9(1)(i)

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and analyzing the facts of the case of the assessee, in the assessment order for the assessment year 2002-03, for example, the Assessing Officer concluded as follows: 5.2.3 Now keeping the above in view point, one has to look into the factual aspects of the case, particularly the following:  The assessee could not…

Income Tax Officer -4(3)(2), Mumbai vs. Zee Entertainment Enterprises Limited, Mumbai

In the result, these appeals by the revenue stand dismissed

ITA 6177/MUM/2019[2013-14]Status: DisposedITAT Mumbai01 Mar 2022AY 2013-14

Bench: Shri Shamim Yahya (Am) & Shri Laliet Kumar (Jm)

Section 195Section 201(1)Section 9Section 9(1)(vi)

…written by Klaus Vogel, decision in the case of Union of India and Another Vs. Azadi Bachao Aandolan and Another, (2003) ITR 706, CIT Vs. Ahamdabad Manufacturing and Calico Printing Company 139 ITR 806 (Gujarat), and CIT vs. Vishakhapatnam Port Trust, (1983) 144 ITR 146 (AP). 3.4 The revenue had also raised the question regarding applicability of section 9(1)(vii) for the first time before the Tribunal. Although this ground was admitted, it was not decided as the income was held to be assessable u/s 9(1)(VI). No argument was advanced by the learned counsel for the revenue before the Hon?ble Court in this matter.…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 34/IND/2020[2011-12]Status: DisposedITAT Indore28 Jan 2022AY 2011-12

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

M/S. Birla Corporation Ltd., Unit Satna Cement Works, Satna vs. ITO (It & Tp), Bhopal

In the result, Assessee’s appeals

ITA 33/IND/2020[2010-11]Status: HeardITAT Indore28 Jan 2022AY 2010-11

Bench: Shri Mahavir Prasad & Shri Manish Boradvirtual Hearing

Section 143(3)Section 5(2)(b)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.33 & 34/Ind/2020 Assessment Years: 2010-11 & 2011-12 Birla Corporation Ltd. Satna PANNo.AABCB2075J : Appellant V/s ITO (IT & TP), Bhopal : Respondent Appellant by Shri S.K. Tulsiyan, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing 14.12.2021 Date of Pronouncement 31 .01.2022 O R D E R PER MANISH BORAD, A.M.: The above captioned appeals filed at the instance of the assessee are directed against…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

In the result the appeal of the assessee in ITA

ITA 1219/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Oct 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2012-13]

For Appellant: Shri Poras Kaka, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)Section 9Section 9(1)Section 92C

…th ESSM. This view is supported by the decision of the Special Bench of the Delhi ITAT in the case of M/s Nokia Networks OY Vs. DCIT, Non Resident Circle and also by the judgment of the Andhra Pradesh High Court in the case of CIT Vs. Visakhapatnam Port Trust 144 ITR 146. 13.2 In view of the discussion above, it is Held that the assessee also has a fixed place PE in terms of provisions of Article 5(2)(a) of the DTAA, in addition to a Dependent Agent Permanent Establishment in India as discussed above.” 12. After giving the aforementioned findings, the Assessing Officer proceeded by attribution of profit to PE a…

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

In the result, all the appeals are allowed in the terms indicated above

ITA 528/MUM/2018[2013-14]Status: DisposedITAT Mumbai11 May 2021AY 2013-14
Section 143(3)Section 147

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 11 of 30 analyzing the facts of the case of the assessee, in the assessment order for the a…

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

In the result, all the appeals are allowed in the terms indicated above

ITA 2079/MUM/2017[2012-13]Status: DisposedITAT Mumbai11 May 2021AY 2012-13
Section 143(3)Section 147

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 11 of 30 analyzing the facts of the case of the assessee, in the assessment order for the a…

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

In the result, all the appeals are allowed in the terms indicated above

ITA 2025/MUM/2016[2011-12]Status: DisposedITAT Mumbai11 May 2021AY 2011-12
Section 143(3)Section 147

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 11 of 30 analyzing the facts of the case of the assessee, in the assessment order for the a…

Ngc Network Asia Llc, Mumbai vs. DDIT (It) RG 4(2), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 1254/MUM/2014[2009-10]Status: DisposedITAT Mumbai11 May 2021AY 2009-10
Section 143(3)Section 147

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years: 2004-05, 2007-08, 2008-09, 2009-10, 2011-12, 2012-13 & 2013-14 Page 11 of 30 analyzing the facts of the case of the assessee, in the assessment order for the a…

Asia Tv (Uk) Ltd, Mumbai vs. DDIT 1(1), Mumbai

In the result, the appeal for the AY 2006-07 is partly allowed

ITA 8011/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Feb 2021AY 2006-07

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2007-08

For Appellant: Mr. Niraj Sheth, ARFor Respondent: Mr. Sreenivas Raghavan, DR
Section 143(1)Section 143(3)Section 148

…laim. He was of the view that its Indian agent constitutes virtual projection of the foreign company, and therefore, it has a permanent establishment in India, in the light of Hon’ble Madras High Court judgment in the case of CIT v. Vishakhapatnam Port Trust (144 ITR 146). Without prejudice to the above, the AO observed that the assessee has an ITA No. 8011 & 8012/2010 15 Asia TV (UK) Ltd. agency PE in India, under Article 5(4) of the India Mauritius DTAA, in as much as its agent or the dependent agents. As per the plea that in case, the assessee is held to have a dependent agent PE, as was held by the AO, no fu…

The DDIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd (Formerly Winter Heath Ltd), Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 5042/MUM/2008[2005-2006]Status: HeardITAT Mumbai29 Jan 2021AY 2005-2006

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and analyzing the facts of the case of the assessee, in the assessment order for the assessment year 2002-03, for example, the Assessing Officer concluded as follows: 5.2.3 Now keeping the above in view point, one has to look into the factual aspects of the case, particularly the following:  The assessee could not…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 1879/MUM/2008[2004-2005]Status: HeardITAT Mumbai29 Jan 2021AY 2004-2005

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and analyzing the facts of the case of the assessee, in the assessment order for the assessment year 2002-03, for example, the Assessing Officer concluded as follows: 5.2.3 Now keeping the above in view point, one has to look into the factual aspects of the case, particularly the following:  The assessee could not…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

ITA 1878/MUM/2008[2002-2003]Status: HeardITAT Mumbai29 Jan 2021AY 2002-2003

…s of the view that its Indian agent constitutes virtual projection of the foreign company, and, therefore, it has a permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and analyzing the facts of the case of the assessee, in the assessment order for the assessment year 2002-03, for example, the Assessing Officer concluded as follows: 5.2.3 Now keeping the above in view point, one has to look into the factual aspects of the case, particularly the following:  The assessee could not…

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-1(1)(1), New Delhi

ITA 7047/DEL/2019[2016-17]Status: DisposedITAT Delhi29 Jan 2021AY 2016-17

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Ajay Vohra, Senior AdvocateFor Respondent: Dr. Prabha Kant, CIT DR
Section 143Section 144C(13)

…There are judgments of other High Courts also to the same effect. (a) Commissioner of Income Tax Vs. Ahmedabad Manufacturing and Calico Printing Co., [139 ITR 806 (Guj.)] at Pages 820-822. (b) Commissioner of Income Tax Vs. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP)] at pages 156-157. (c) N.V. Philips Vs. Commissioner o f Income Tax [172 ITR 521] at pages 527 & 5 38-539." 59. On a final note, India's change in position to the OECD Commentary cannot be a fact that influences the interpretation of the words defining royalty as they stand today. The only manner in which such change in position can be rele…