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

JCIT (OSD)(It) 3(2)(1), Mumbai vs. Merrill Lynch Capital Market, Espana Sasv, Mumbai

In the result, the appeal is dismissed

ITA 6108/MUM/2018[2014-15]Status: DisposedITAT Mumbai11 Oct 2019AY 2014-15
Section 143(3)

…f expressions in the tax treaties can be inferred, to use the words of Lord Redcliffe, as in ‘international tax language’ developed by these multilateral organizations. Hon’ble Andhra Pradesh High Court, in the case of CIT v. Vishakhapatnam Port Trust [(1983) 144 ITR 146 (AP-FC)], 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’…

The Jt. CIT, Range-4, Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 514/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Jt.CIT, Rang4, Ahmedabad

ITA 172/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2010-11

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Asstt. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mastek Ltd., Ahmedabad

ITA 1852/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

Mastek Limited, Ahmedabad vs. The Dy.CIT, (OSD) - 1, Circle-4, Ahmedabad

ITA 1188/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad03 Sept 2019AY 2009-10

Bench: Shri Pramod Kumar & Ms Madhumita Roysl. Ita No(S) Appeal(S) By Asset. Nos Year(S) Appellant Vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/S Mastek Ltd., D.C.I.T., (Osd)-1,Circle-4, 804/805Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 Pan:Aaacm9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. It(Tp) 172/Ahd/2016 2010-11 M/S. Mastek Ltd. J.C.I.T., Ahmedabad Range-4, Ahmedabad 4. It(Tp) 514/Ahd/2016 2010-11 A.C.I.T., M/S. Mastek Ltd. Circle-2(1)(2), Ahmedabad Ahmedabad Assessee By : Shri S. N. Soparkar & Parin Shah, A.Rs. Revenue By : Shri Krishna Murari, Cit- D.R.

For Appellant: Shri S. N. Soparkar & Parin Shah, A.RsFor Respondent: Shri Krishna Murari, CIT- D.R
Section 143Section 143(1)Section 143(3)Section 14A

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’ BENCH, AHMEDABAD BEFORE SHRI PRAMOD KUMAR, VICE PRESIDENT AND Ms MADHUMITA ROY,JUDICIAL MEMBER Sl. ITA No(s) Appeal(s) by Asset. Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 1188/Ahd/2015 2009-10 M/s Mastek Ltd., D.C.I.T., (OSD)-1,Circle-4, 804/805, President Ahmedabad House, Opp. C.N. Vidyalaya, Nr. Ambawadi Circle, Ambawadi, Ahmedabad -380 006 PAN:AAACM9908Q 2. 1852/Ahd/2015 2009-10 A.C.I.T., M/s. Mastek Ltd. Circle-2(1)(2), Ahmedabad. Ahmedabad 3. IT(TP) 172/Ahd/2016 2010-11 M/s. Mastek Ltd. J.C.I.T., Ahmedabad R…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1238/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1008/DEL/2010[2006-07]Status: DisposedITAT Delhi02 Sept 2019AY 2006-07

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1006/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…in connection with the installation contract and marketing agreement, they were in fact dealing with the assessee itself. We are therefore, the opinion that the test propounded by the Andhra Pradesh High Court in the case of CIT Vs. Vishakhapatnam Port Trust 144 ITR 146 is fully answered. We are, therefore, unable to find fault with the CIT(Appeals) for holding that NTPL, the 100% Indian subsidiary of the assessee, constituted the assessee's PE in India." (Emphasis Supplied). As I have mentioned above, the facts of the case before me for Assessment Years 2002-03 to 2006-07 are similar to the facts before the Hon…

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

…rued as a PE of an enterprise. The word permanent does not imply for all times to come but merely indicates a place which is not temporary, interim, short-lived or transitory The Andhra Pradesh High Court in the case of CIT vs. Visakhapatnam Port Trust [(1983)144 ITR 146],on the matter of permanency, has observed as under: ―In our opinion, the words ―permanent establishment‖ postulate the existence of substantial element of an enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed place of Amadeus Global Travel Distribution SA Vs. ADIT business in that country.…

M/S Wifi Networks Pvt Ltd, Bangalore vs. The Deputy Commissioner of Income Tax Circle-17(1)(2), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 943/BANG/2017[2011-12]Status: DisposedITAT Bangalore05 Apr 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2011-12 M/S. Wifi Networks P Ltd., The Deputy No. 427, 80 Feet Circular Commissioner Of Road, Vs. Income Tax, 6Th Block, Koramangala, Circle 7 (1) (2), Bangalore – 560 095. Bangalore. Pan: Aaacw5293L Appellant Respondent Assessee By : Shri B.R. Sudheendra, Ca Revenue By : Shri T.N. Prakash, Addl. Cit (Dr)

For Appellant: Shri B.R. Sudheendra, CAFor Respondent: Shri T.N. Prakash, Addl. CIT (DR)
Section 143(3)Section 195Section 40Section 9(1)(vii)

…ion by the State of Residence is said to be transferred to the State of Source,where the person needs to file his return of income and complywith the domestic tax laws. 7.4 In a landmark decision in the case of (IT Vs. Vishakhapatnam PortTrust cited in (1983) 144 ITR 146 (AP), on the subject of"Permanent Establishment", the Honourable Andhra Pradesh High Court observed as follows: "The words "PermanentEstablishment" postulate the existence ofa substantial element of an enduring or permanent nature of aforeign enterprise in another, which can be attributed to a fixed place of business in that country. It should be…

Viacom 18 Media P.Ltd, Mumbai vs. DCIT (It) 4(3)(1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 618/MUM/2017[2016-17]Status: DisposedITAT Mumbai12 Oct 2018AY 2016-17

Bench: Shri Mahavir Singh() & Shri G Manjunatha ()

Section 195Section 248Section 9(1)(vi)Section 90(2)

…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 18 ITA 618/Mum/2017 before the Hon?ble…

Viacom 18 Media P. Ltd, Mumbai vs. Asst DIT 2(2), Mumbai

In the result, all the assessee’s appeals are allowed as above

ITA 599/MUM/2016[2013-14]Status: DisposedITAT Mumbai09 Jul 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri M. V. Rajguru
Section 195

…itten 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 matte…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER, SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.1963 & 1964/DEL/2001 Assessment Years: 1997-98 & 1998-99 M/s. Nokia Networks OY, vs. Jt. Commissioner of Keialalahdentie 4, Income Tax, Non Box 300 FIN-00045 Nokia Resident Circle, New Group, Finland. Delhi. TAN/PAN: AAACS 0343R (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Amit Srivastava, Ankul Goyal, Adv. & Shri Arvind Ranjan, CA. Respondent by: Shri T.M. Shiv Kumar, CIT-DR Date of hearing: 21 12 2017 & 2/04/…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER, SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.1963 & 1964/DEL/2001 Assessment Years: 1997-98 & 1998-99 M/s. Nokia Networks OY, vs. Jt. Commissioner of Keialalahdentie 4, Income Tax, Non Box 300 FIN-00045 Nokia Resident Circle, New Group, Finland. Delhi. TAN/PAN: AAACS 0343R (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Amit Srivastava, Ankul Goyal, Adv. & Shri Arvind Ranjan, CA. Respondent by: Shri T.M. Shiv Kumar, CIT-DR Date of hearing: 21 12 2017 & 2/04/…

Hitt Holland Institute of Traffice Technology B.V vs. DCIT, International Taxation 1(1), Kolkata

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 390/KOL/2015[2011-2012]Status: DisposedITAT Kolkata04 Apr 2018AY 2011-2012

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 390/Kol/2015 Assessment Year : 2011-12 Hitt Holland Institute Of Traffic Technology B.V -Vs- Dcit, International Taxation, (Now Known As “Saab Technologies B.V.). Circle-1(1), Kolkata [Pan: Aabch 5694 R] (Appellant) (Respondent)

For Appellant: Shri Avisekh Kejriwal, ARFor Respondent: Shri G. Mallikarjuna, CIT DR
Section 143(3)Section 144C(5)

…tions, wherein it was held that in the absence of installation activity, the assessee could not be said to have an ‘Installation PE ‘ in India:- a) Decision of Hon’ble Andhra Pradesh High Court in the case of CIT vs Vishakapatnam Port Trust reported in (1983) 144 ITR 146 (AP) b) Decision of Mumbai Tribunal in the case of Uhde GmbH vs DCIT reported in (1997) 57 TTJ 447 c) Decision of Delhi Tribunal in the case of DCIT vs Alcatel reported in (1993) 47 ITD 275 4.4. It was further submitted that Maintenance Services performed post completion of installation cannot lead to 'Installation PE'. It was reiterated that fo…

Spe Networks-India Inc, Mumbai vs. Asst DIT (It) RG 2(1), Mumbai

The appeals of the AO stand dismissed

ITA 652/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11
Section 254(1)Section 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, , , , मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “एल ” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal “L”Bench Mumbai सव"ी सव"ी राजे"" राजे"", लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद, "याियक "याियक सद"य सद"य सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं रिवश सूद रिवश सूद "याियक "याियक सद"य सद"य Before S/Sh. Rajendra,Accountant Member & Ravish Sood, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./652/Mum/2014, िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2010-11 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" आयकर अपील अपील संस…