Delhi in CIT v. Galileo International Inc.

336 ITR 264High Court2009#7136 most cited
16

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

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

dependent agent peagency pefixed place pesection 9(1)(i)section 5(2)service pebusiness connectioncredit for tdspermanent establishmentsection 144c(1)interest under section 234asection 9(1)

Judgments citing Delhi in CIT v. Galileo International Inc.

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6040/DEL/2019[2016-17]Status: HeardITAT Delhi09 Feb 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 7724/DEL/2018[2015-16]Status: HeardITAT Delhi09 Feb 2024AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 559/DEL/2017[2013-14]Status: HeardITAT Delhi09 Feb 2024AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 4838/DEL/2017[2014-15]Status: HeardITAT Delhi09 Feb 2024AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

SABRE INC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 216/DEL/2016[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. SABRE GLBL INC., GURGAON

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6731/DEL/2015[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…we first need to go through the history of litigation of assessee. In A.Y. 1997-98 to 2005-06 vide ITA no. 2311 to 2317/Del/2018 and ITA no. 2493 to 2499/Del/2018 following decision of Hon’ble Delhi High Court in case of M/s. Galileo International reported in 336 ITR 264 (Del) fixed place PE and Agency PE were found to be in existence. The copy of this order is available in paper book II at page no. 120 to 131 show that the Co-ordinate bench following the judgment of Hon’ble Delhi High Court in the case of Galileo International Corporation order dated 25.02.2009 considered the facts of the case of assessee identi…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED AUTHORITY COMPQNY,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) 4(1) (1), MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…al precedents, including E Funds IT Solutions Inc Vs ADIT [(2017) 86 Taxman 240 (SC)], Formulae One World Championship Ltd Vs CIT [(2017) 394 ITR 80 (SC)] Abode Systems Inc Vs ADIT [(2016) 69 taxmann.com 228 (Del)] and DITV s Galileo International Inc [(2009) 336 ITR 264 (Del)]. None of these submissions, however, impressed the Dispute Resolution Panel which confirmed the stand of the Assessing Officer by observing as follows: “6.1 We have considered the facts of the case, the written submissions and arguments of the assessee. The assessee submitted that it does not have a PE in India and the assessee is eligible…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY CO,MUMBAI vs. DY CIT (INTERNATIONAL TAXATION)-4(1)(1), MUMBAI

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

ITA 1022/MUM/2021[2017-18]Status: DisposedITAT Mumbai02 May 2023AY 2017-18

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

Section 115BSection 144C(5)Section 9(1)(i)

…al precedents, including E Funds IT Solutions Inc Vs ADIT [(2017) 86 Taxman 240 (SC)], Formulae One World Championship Ltd Vs CIT [(2017) 394 ITR 80 (SC)] Abode Systems Inc Vs ADIT [(2016) 69 taxmann.com 228 (Del)] and DITV s Galileo International Inc [(2009) 336 ITR 264 (Del)]. None of these submissions, however, impressed the Dispute Resolution Panel which confirmed the stand of the Assessing Officer by observing as follows: “6.1 We have considered the facts of the case, the written submissions and arguments of the assessee. The assessee submitted that it does not have a PE in India and the assessee is eligible…

RGA INTERNATIONAL REINSURANCE COMPANY DESIGNATED ACTIVITY COMPANY,MUMBAI vs. ACIT (IT) - RG. 4(1)(1), MUMBAI

In the result, the appeal is allowed in the terms indicated above

ITA 6935/MUM/2018[2015-16]Status: DisposedITAT Mumbai31 Oct 2022AY 2015-16

Bench: Us Are As Follows:

Section 115BSection 143(3)Section 234BSection 9(1)(i)

…lutions Inc Vs ADIT [(2017) 86 Taxman 240 (SC)], Formulae One World Championship Ltd Vs CIT [(2017) 394 ITR 80 (SC)] Abode Systems Assessment year: 2015-16 Page 6 of 17 Inc Vs ADIT [(2016) 69 taxmann.com 228 (Del)] and DITV s Galileo International Inc [(2009) 336 ITR 264 (Del)]. None of these submissions, however, impressed the Dispute Resolution Panel which confirmed the stand of the Assessing Officer by observing as follows: 6.1 We have considered the facts of the case, the written submissions and arguments of the assessee. The assessee submitted that it does not have a PE in India and the assessee is eligible…

SABRE ASIA PACIFIC PTE. LTD.,MUMBAI vs. THE ASSTT. CIT INTERNATIONAL TAX CIRCLE-4(2)(1), MUMBAI

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

ITA 154/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi () & Shri Pavan Kumar Gadale () Sabre Asia Pacific Pte Ltd Vs The Assistant Commissioner Of Income-Tax 1 Paya Lebar Link, #05-05 Plq2, International Tax Circle 4(2)(1) Paya Lebar Quarter, Paya Lebar 17Th Floor, Air India Building Road, Singapore 408 533 Nariman Point Mumbai C/O Deloitte Haskins & Sells Llp One International Center Tower 3, 30Th Floor, Senapati Bapat Marg, Elphinstone (W), Mumbai- 400 013, India Pan : Aabca6590M Appellant Respondent Appellant By Shri Nitesh Joshi, Advocate Respondent By Shri Milind Chavan, Sr.Dr Date Of Hearing 07-12-2021 Date Of Pronouncement 24-01-2022 O R D E R Per Prashant Maharishi (Am)

Section 143(3)

…ticle 5 read with Attachment B. 3.7 The learned ACIT erred in not following the Hon'ble ITAT's decision in the appellant's own case for earlier years (i.e. AYs 1999-00 to 2014-15), Hon'ble Delhi High Court's judgment in the case of Galileo International Inc. (336 ITR 264), decision of the Hon'ble Delhi ITAT in the case of Amadeus Global Travel Distribution S.A. v. ADIT & Anr. (3 taxmann.com 777) and decision of the Hon'ble Delhi ITAT in case of Sabre Inc. (2009 taxmann.com 1020). 4. Reimbursement of expenses 4.1 The learned ACIT erred in holding that the reimbursement of expenses from STN amounting to Rs. 12,63,6…

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)

…by the DCIT at 10% of total revenue. 3.6 The learned DCIT/DRP erred in not following the ITAT decision in the appellant's own case for earlier years (i.e A.Y 1999-2000 to 2004-05), Hon‟ble Delhi High Court‟s judgment in the case of Galileo International Inc. (336 ITR 264) and decision of the Hon‟ble Delhi ITAT in case of Sabre Inc. (ITA No. 2311 to 231 7/Del/2008) despite no change in facts. 4. Reimbursement of expenses 4.1 The learned DCIT erred in holding that the reimbursement of expenses from STNIPL amounting to Rs. 4,90,28,603/- are part of business income of the appellant and thereby taxing Rs. 49,02,860/-…

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)

…e to India operations as observed by the Tribunal in the case of Galileo International Inc. Vs. DCIT (2009)116 ITD 1 (Del) for A.Ys 1995-96 to 1998-99, which thereafter had been approved by the High Court of Delhi in CIT Vs. Galileo International Inc. (2011) (336 ITR 264)(Del) would not be applicable to the case of the assessee for the year under consideration, viz. A.Y 2005-06, for the reason that the adjudication in the aforesaid cases was in respect of the years falling within the sweep of the era of pre-Transfer pricing provisions, which alongwith the related rules were notified in India with effect from 01.0…

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)

…e to India operations as observed by the Tribunal in the case of Galileo International Inc. Vs. DCIT (2009)116 ITD 1 (Del) for A.Ys 1995-96 to 1998-99, which thereafter had been approved by the High Court of Delhi in CIT Vs. Galileo International Inc. (2011) (336 ITR 264)(Del) would not be applicable to the case of the assessee for the year under consideration, viz. A.Y 2005-06, for the reason that the adjudication in the aforesaid cases was in respect of the years falling within the sweep of the era of pre-Transfer pricing provisions, which alongwith the related rules were notified in India with effect from 01.0…

COMMISSIONER OF INCOME TAX INT. TAXATION-3 vs. TRAVELPORT L.P. USA (FORMERLY WORLDSPAN L.P. USA)

Appeal is disposed off with a direction to the ITAT to render specific

ITA/603/2016HC Delhi20 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…, Senior Advocate, who appears for the assessee, contends that 15% attribution by the ITATin the impugned orderwas warranted. He justifies his submissions with reference to the conclusions recorded in Director ofIncome Tax Fs. Galileo InternationalInc. (2009) 336 ITR 264 and a subsequentjudgment in Galileo Nederland BF Fs. AssistantDirector ofIncome-tax, Circle-1 (2), (Intl. Tax), New Delhi 367ITR 319 (2014). A reference was made to the observations of the ITAT recording that the parties were uibroad agreement as to the applicability ofthe Galileo rule, both withrespect to the PE question aswell astheruleof.attri…

PR. COMMISSIONER OF INCOME TAX INT. TAXATION-3 vs. TRAVELPORT L.P. USA (FORMERLY WORLDSPAN L.P. USA)

The appeal is allowed in the above terms

ITA/827/2016HC Delhi19 Dec 2016

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE NAJMI WAZIRI

…mstances, in the assessee’s cross-appeal to the ITAT against the findings with respect to its PE, the Tribunal attributed 15% income to the assessee’s India operations, following the previous judgment of this Court in DIT Vs. Galileo International Inc. (2009) 336 ITR 264. 10. The Revenue’s limited and specific argument in this appeal is that the exact particulars with respect to the assessee’s operations in respect of India were available and therefore attribution of 15% was not warranted. The learned counsel for the assessee resisted the appeal and submitted that the ITAT was correct in following the decision…

ACIT CIRCLE 40 (1) vs. RANJEET SINGH,

Appeals are dismissed

ITA 419/DEL/2007[1998-1999]Status: DisposedITAT Delhi26 Jul 2016AY 1998-1999

Bench: Shri I.C. Sudhir & Shri Prashant Maharishi Assessment Year: 2007-08 Assessment Year : 2008-09 Assessment Year : 2009-10 Assessment Year : 2010-11 Dcit/Ito, Vs. Inter Globe Technology Quoteint Pvt. Ltd. Circle-11(1), Ground Floor 124, Central Wing, New Delhi. Thapar House, Janpath, New Delhi. (Pan: Aabci3241H) (Appellant) (Respondent) Assessee By: S/Shriajay Vohra, Sr. Adv., Rupesh Jain & Aditya Vohra, Adv. Department By: Shri Vijay Verma, Cit( Dr) Date Of Hearing : 09 .05.2016 Date Of Pronouncement: 26 :07.2016 Order Per I.C. Sudhir:The Revenue Has Questioned First Appellate Order In All The Above Appeals Solely On The Ground That The Learned Cit(Appeals) Has Erred In Deleting The Addition (Of Rs.27,83,45,741 In Assessment Year 2007-08, Rs.90,53,50,969 In Assessment Year 2008-09, Rs. 70,35,36,948 In Assessment Year 2009-10 & Rs.98,56,91,361 In Assessment Year 2010-11) Made On Account Of Disallowance Of Deduction Claimed Under Sec. 10Aa Of The Income-Tax Act, 1961. 2 2. Heard & Considered The Arguments Advanced By The Parties In View Of Orders Of The Authorities Below, Material Available On Record & The Decisions Relied Upon.

For Appellant: S/ShriAjay Vohra, Sr. Adv., Rupesh JainFor Respondent: Shri Vijay Verma, CIT( DR)
Section 10A

…eferring relevant extract of the Special Economy Zone Act 2005 and the Special Economic Zone Rules, 2006 made available at page Nos. 1 to 21 of the paper book: i) Galileo International Inc. vs. DCIT – 116 ITD 1 (Del); ii) DIT vs. Galileo International Inc. – 336 ITR 264 (Del.); iii) Travelport L.P. USA vs. DDIT – ITA No. 6326, 6327, 1342/Del/2012 (A.Y. 2006-07, 2007-08 & 2008-09) – order dated 23.11.2015; iv) Acquire Services (P) Ltd. Vs. Commissioner of Service-tax, Delhi – 48 Taxman.com 269; v ) DCIT vs. Goenka Diamond & Jewellers Ltd. – 146 TTJ 68 (Jaipur); & vi) Oracle Software India Ltd. (2010) – 320 ITR 54…