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

DDIT (It) 2(1), Mumbai vs. Spe Networks India Inc., Mumbai

The appeals of the AO stand dismissed

ITA 511/MUM/2013[2006-07]Status: DisposedITAT Mumbai08 Nov 2017AY 2006-07
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…

DDIT, New Delhi vs. M/S Shin Satellite Public Co. Ltd., New Delhi

ITA 3593/DEL/2011[2005-06]Status: DisposedITAT Delhi16 Oct 2017AY 2005-06

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

For Appellant: Shri F V Irani, AdvFor Respondent: Shri TS Shivkumar, CIT DR
Section 143(3)Section 144C(1)Section 234BSection 9Section 9(1)

…rms occurring in the Indian Income-tax Act . . . There are judgments of other High Courts also to the same effect. (a) CIT v. Ahmedabad Manufacturing and Calico Printing Co. [1983] 139 ITR 806 (Guj) at pages 820-822. (b) CIT v. Visakhapatnam Port Trust [1983] 144 ITR 146 (AP) at pages 156- 157. (c) N. V. Philips v. CIT (No. 1) [1988] 172 ITR 521 (Cal) at pages 527 and 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 relevant…

DCIT, Chennai vs. Hyundai Motors India Ltd., Kancheepuram

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 761/CHNY/2016[2011-2012]Status: DisposedITAT Chennai27 Apr 2017AY 2011-2012
Section 143(3)Section 253(4)

…erved by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words ‘PE’ postulate the existence of substantial element of enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed…

DCIT, Chennai vs. Hyundai Motor India Ltd., Kancheepuram

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 614/CHNY/2015[2010-11]Status: DisposedITAT Chennai27 Apr 2017AY 2010-11
Section 143(3)Section 253(4)

…erved by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words ‘PE’ postulate the existence of substantial element of enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed…

Hyundai Motor India Limited, Kancheepuram vs. DCIT, Chennai

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 563/CHNY/2015[2010-11]Status: DisposedITAT Chennai27 Apr 2017AY 2010-11
Section 143(3)Section 253(4)

…erved by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words ‘PE’ postulate the existence of substantial element of enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed…

Hyundai Motor India Limited, Kancheepuram vs. DCIT, Chennai

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 853/CHNY/2014[2009-10]Status: DisposedITAT Chennai27 Apr 2017AY 2009-10
Section 143(3)Section 253(4)

…erved by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words ‘PE’ postulate the existence of substantial element of enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed…

DCIT, Chennai vs. Hyundai Motor India Limited, Kancheepuram

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 739/CHNY/2014[2009-10]Status: DisposedITAT Chennai27 Apr 2017AY 2009-10
Section 143(3)Section 253(4)

…erved by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words ‘PE’ postulate the existence of substantial element of enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed…

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

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)
Section 143(3)Section 144C(13)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 HITT Holland Institute of Traffic -vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [PAN : AABCH 5694 R] (Respondent) (Appellant) For the Appellant : Shri S.K.Agarwal, AR For the Respondent : Shri.G.Mallikarjuna, CIT(DR) Date of Hearing : 02.02.2017. Date of Pronouncement : 08.02.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order of D.D.I.T.(IT)-1, Kolkata (also referred to as AO) passed u/s 14…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 840/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…a, the UN and OECD Model Conventions, and Commentaries thereon, have key role in determining connotations of the expressions employed in art. 15. Hon’ble Andhra Pradesh High Court has, in the case CIT vs. Visakhapatnam Port Trust (1984) 38 CTR (AP) 1 : (1983) 144 ITR 146 (AP), referred to OECD commentaries on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Radcliffe’s observations in Ostime vs. Australian Mutual Provident Society (1960) AC 459, 480 : (1960) 39 ITR 210, 219 (HL), which have described the language employed in these documents as the "internati…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 749/CHNY/2015[2012-13]Status: DisposedITAT Chennai31 Jan 2017AY 2012-13
Section 195Section 201(1)Section 9(1)(vii)

…a, the UN and OECD Model Conventions, and Commentaries thereon, have key role in determining connotations of the expressions employed in art. 15. Hon’ble Andhra Pradesh High Court has, in the case CIT vs. Visakhapatnam Port Trust (1984) 38 CTR (AP) 1 : (1983) 144 ITR 146 (AP), referred to OECD commentaries on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Radcliffe’s observations in Ostime vs. Australian Mutual Provident Society (1960) AC 459, 480 : (1960) 39 ITR 210, 219 (HL), which have described the language employed in these documents as the "internati…

Ford India Private Limited, Kancheepuram vs. ITO, Chennai

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 748/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…a, the UN and OECD Model Conventions, and Commentaries thereon, have key role in determining connotations of the expressions employed in art. 15. Hon’ble Andhra Pradesh High Court has, in the case CIT vs. Visakhapatnam Port Trust (1984) 38 CTR (AP) 1 : (1983) 144 ITR 146 (AP), referred to OECD commentaries on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Radcliffe’s observations in Ostime vs. Australian Mutual Provident Society (1960) AC 459, 480 : (1960) 39 ITR 210, 219 (HL), which have described the language employed in these documents as the "internati…

DCIT, Chennai vs. Ford India Pvt. Ltd., Kancheepuram

In the result, the appeal of the assessee for the assessment year 2012-13 is thus allowed

ITA 673/CHNY/2015[2011-12]Status: DisposedITAT Chennai31 Jan 2017AY 2011-12
Section 195Section 201(1)Section 9(1)(vii)

…a, the UN and OECD Model Conventions, and Commentaries thereon, have key role in determining connotations of the expressions employed in art. 15. Hon’ble Andhra Pradesh High Court has, in the case CIT vs. Visakhapatnam Port Trust (1984) 38 CTR (AP) 1 : (1983) 144 ITR 146 (AP), referred to OECD commentaries on the technical expressions and the clauses in the model conventions, and referred to, with approval, Lord Radcliffe’s observations in Ostime vs. Australian Mutual Provident Society (1960) AC 459, 480 : (1960) 39 ITR 210, 219 (HL), which have described the language employed in these documents as the "internati…

Allcatel Usa Sourcing Lp ( Included in Alcatel-Lucent Usa Inc.), Mumbai vs. Addl DIT (It) RG 1, Mumbai

In the result, all the appeals filed by the assessees are allowed for statistical purpose

ITA 8601/MUM/2010[2006-07]Status: DisposedITAT Mumbai05 Aug 2016AY 2006-07

Bench: Shri B.R. Baskaran & Shri C.N. Prasadआयकर अपील सं /I.Ta No.8601 & 7533/Mum/2010 ("नधा"रण वष" / Assessment Year:2006-07 & 2007-08 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Lp (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aalfa9998A आयकर अपील सं /I.Ta No.7534 & 7535/Mum/2011 ("नधा"रण वष" / Assessment Year:2007-08 & 2008-09 M/S. Alcatel Usa Sourcing The Addl. Director Of बनाम/ Inc (Included In Alcatel- Income-Tax (International Vs. Lucent Usa Inc.) Taxation)-1, C/O Pricewaterhouse Scindia House, Coopers, Mumbai Pwc House, 4Th Floor, Guru Nanak Road, Bandra(W), Mumbai-400 050 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aagca4535R .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri P.J. Pardiwalla अपीलाथ" ओर से/ Appellant By: Shri Madhur Agarwal Shri K.K. Ved ""यथ" क" ओर से/Respondent By: Shri Jasbir Chauhan

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Jasbir Chauhan
Section 143(3)Section 144C(13)Section 234B

…assessee establishes a PE in India under Article 5(1) of the DTAA. 2.10.9 At the outset, the assessee wishes to rely on the meaning of term 'PE', which is very lucidly explained by the Andhra Pradesh High Court in the case of CIT v Vishakapatnam Port Trust, 144 ITR 146. The Hon'ble High Court held as under: "the expression "Permanent Establishment" used in Double Taxation Avoidance Agreement (DTA) postulates the existence of a substantial element of an enduring or permanent nature of a foreign enterprise in another country which can be attributed to a fixed place of business in that country. It should be of su…

DDIT (It)- 4 (1), Mumbai vs. Lubrizol Corporation Usa, Mumbai

In the result, the appeal filed by the Revenue in ITA N0

ITA 1247/MUM/2014[2009-10]Status: DisposedITAT Mumbai13 Jul 2016AY 2009-10

Bench: Shri Amit Shukla & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1247/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) The Deputy Director Of M/S Lubrizol Corporation बनाम/ Income Tax (International Usa, V. Taxation) – 4(1),Room No. C/O Ford, Rhodes, Parks 133 & Co., Scindia House,1 St Floor, Sai Commercial Building, Ballard Estate, 312/313, 3 Rd Floor, Mumbai – 400038. Bks Devshi Marg, Govandi (E), Mumbai – 400088. "थायी लेखा सं./Pan : Aaact 2758F .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Appellant: Shri Aliasger Rampurawala
Section 143(3)Section 144C(1)Section 144C(13)Section 144C(5)Section 234BSection 92C

…counsel for the assessee has relied upon the following precedents in support of the case of the assessee: 1. Ericsson Radio Systems AB Vs. DCIT, 96 TTJ l(Del)(SB) 2. Western Union Financial Services Inc Vs. ADIT, 101 TTJ 56(Del). 3. Visakhapatnam Port Trust, 144 ITR 146 (A.P.) 9. By referring the above case laws, the learned counsel for the assessee has submitted that i) the assessee had no presence or fixed place whatsoever in India, ii) no portion of LIPL's premises was under the assessee's control, iii] the activities in India were carried out by LIPL's own employees, and such employees were under control/ s…

International Merchandising Corporation, India Branch Office, Gurgaon vs. DDIT, New Delhi

The appeal of the Revenue is partly allowed

ITA 222/DEL/2013[2004-05]Status: DisposedITAT Delhi05 Apr 2016AY 2004-05

Bench: Shri N. K. Saini & Smt Suchitra Kamblei.T.A .No.-222/Del/2013 (Assessment Year-2004-05) International Merchandising Vs Ddit Corporation, India Branch Office Circle-1(2), Img House, 5Th Floor, Tower A, International Taxation Building 9, Dlf Phases-Iii, Cyber New Delhi City Gurgaon (Respondent) Aaac18025Q (Appellant) & I.T.A .No.-6449/Del/2012 (Assessment Year-2004-05) Dcit Vs International Merchandising Circle-1(2), Room No. 410, Corp. Drum Shaped Building, I.P. Estate Img Houses, 4Th Floor 268, New Delhi Masjid Moth, Uday Park (Appellant) New Delhi Aaaci8025Q (Respondent)

Section 195Section 40Section 92Section 92C(2)

…nses, and this ground of the Department appeal is liable to be dismissed. 32. The Ld. AR refuted all the contentions of the DR and relied in following case laws:- Union of India Vs. Azadi Bachao Andolan (263 ITR 706) CIT(A) Vs. Visakhapatnam Port Trust Ltd (144 ITR 146). Sony Ericsson Mobile Communications India Pvt. Ltd Vs. CIT(A)-III (ITA No. 16/2014 and connected matters) DCIT Vs. Cheil Communications India Private Limited: ITA 712/Del/2010, (2010-TII-60-ITAT-Del-TP) HSBC Electronic Datat Processing India Ltd. Vs. Addl. CIT(A) 2(2) (ITA 1624 of 2010), (TS-174-ITAT-2013 (Hyd)-TP), Hyderabad Tribunal; Cognizan…

DCIT, New Delhi vs. M/S. International Merchandising Corp., New Delhi

The appeal of the Revenue is partly allowed

ITA 6449/DEL/2012[2004-05]Status: PendingITAT Delhi05 Apr 2016AY 2004-05

Bench: Shri N. K. Saini & Smt Suchitra Kamblei.T.A .No.-222/Del/2013 (Assessment Year-2004-05) International Merchandising Vs Ddit Corporation, India Branch Office Circle-1(2), Img House, 5Th Floor, Tower A, International Taxation Building 9, Dlf Phases-Iii, Cyber New Delhi City Gurgaon (Respondent) Aaac18025Q (Appellant) & I.T.A .No.-6449/Del/2012 (Assessment Year-2004-05) Dcit Vs International Merchandising Circle-1(2), Room No. 410, Corp. Drum Shaped Building, I.P. Estate Img Houses, 4Th Floor 268, New Delhi Masjid Moth, Uday Park (Appellant) New Delhi Aaaci8025Q (Respondent)

Section 195Section 40Section 92Section 92C(2)

…nses, and this ground of the Department appeal is liable to be dismissed. 32. The Ld. AR refuted all the contentions of the DR and relied in following case laws:- Union of India Vs. Azadi Bachao Andolan (263 ITR 706) CIT(A) Vs. Visakhapatnam Port Trust Ltd (144 ITR 146). Sony Ericsson Mobile Communications India Pvt. Ltd Vs. CIT(A)-III (ITA No. 16/2014 and connected matters) DCIT Vs. Cheil Communications India Private Limited: ITA 712/Del/2010, (2010-TII-60-ITAT-Del-TP) HSBC Electronic Datat Processing India Ltd. Vs. Addl. CIT(A) 2(2) (ITA 1624 of 2010), (TS-174-ITAT-2013 (Hyd)-TP), Hyderabad Tribunal; Cognizan…

DCIT Cir 3(3), Mumbai vs. Siro Clinpharm P.Ltd, Mumbai

In the result, appeal of the assessee is allowed

ITA 2876/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

Siro Clinpharm P. Ltd, Mumbai vs. DCIT Cir 3(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2618/MUM/2014[2009-10]Status: DisposedITAT Mumbai31 Mar 2016AY 2009-10
Section 143(3)Section 250Section 80ISection 92CSection 92C(2)Section 92C(3)

…I.T.A. Nos. 2618 and 2876/Mum/2014 Assessment year: 2009-10 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI K BENCH, MUMBAI [Coram: Pramod Kumar AM and Pawan Singh JM] I.T.A. No. 2618/Mum/2014 Assessment years: 2009-10 Siro Clinpharm Private Limited ……….………………….Appellant 63, Lady Ratan Tata Medical and Research Centre M K Road, Cooperage, Mumbai 400 021 [PAN: AAECS8588A] Vs. Dy. Commissioner of Income Tax ……..…………….…Respondent Range 3 (3)(1), Mumbai I.T.A. Nos. 2876/Mum/2014 Assessment years: 2009-10 Dy. Commissioner of Income Tax Range 3 (3)(1), Mumbai ……….………………….Appellant Vs. Siro Clinpharm Private Li…

Director of Income Tax-II vs. Western Union Financial Services Inc

ITA/126/2016HC Delhi12 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…Noida factory and the Varanasi office constituting a fixed place permanent establishment. Decades before global commerce attained the degree of complexity which attaches to it today, the Andhra Pradesh High Court in CIT v. Visakhapatnam Port Trust [(1983) 144 ITR 146 (AP); 1983 SCC OnLine AP 287; (1984) 38 CTR 1 (AP); (1983) 15 Taxman 72 (AP).] , and which decision constitutes the locus classicus on the subject, explained the concept of a ―permanent establishment‖ as postulating a substantial element of presence of a foreign enterprise in another country. The presence, as Jagannadha Rao, J. explained, ha…

Director of Income Tax vs. New Skies Satellite Bv

Accordingly answered against the Revenue. The appeals fail and are dismissed, without

ITA/473/2012HC Delhi08 Feb 2016

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

Section 143(3)Section 144CSection 260ASection 9(1)(vi)

…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 49 (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 to…