Delmas France S.A v. ACIT (International

141 ITD 67Income Tax Appellate Tribunal2013#19103 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,607 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 12Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 274Section 5(4)

Issues it is cited on

dependent agent pefixed place pecopyrighted articletax residency certificatedirections of the drpinterest under section 234atax treatypermanent establishmentsection 144c(13)liable to taxsection 29dispute resolution panel

Judgments citing Delmas France S.A v. ACIT (International

International Air Transport Association, Mumbai (for Sending Notices) vs. Deputy Commissioner of Income Tax (International Taxation) - Circle 2(2)(1), Mumbai

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

ITA 3330/MUM/2023[2020-21]Status: DisposedITAT Mumbai29 Apr 2025AY 2020-21

Bench: Smt. Beena Pillai & Smt. Renu Jauhriआयकर अपील सं./Ita No. 3330/Mum/2023 (निर्धारण वर्ा / Assessment Year :2020-21) International Air V/S. Dcit (It), Circle 2(2)(1), Transport Association बिधम Mumbai C/O Ernst & Young Llp Room No. 1722, 17Th Floor, 14Th Floor, The Ruby, 29, Air India Building, Senapati Bapat Marg, Nariman Point, Mumbai, Dadar (West), Mumbai, Maharashtra-400021 Maharashtra-400028 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aacci4695N Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

For Appellant: Shri Porus Kaka and Shri DiveshFor Respondent: Shri Krishna Kumar

…ourse of its business cannot be divested of their status as that of an independent agent under Article 5(5) of the India- Canada tax treaty is supported by the order of the ITAT, Mumbai in the case of Delmas France S.A Vs. ACIT (International taxation) (2013) 141 ITD 67 (Mum). In P a g e | 11 A.Y. 2020-21 International Air Transport Association the said case the Tribunal on the basis of a conjoint reading of Article 5(5) and Article 5(6) of India-France tax treaty, had observed as under: "9. Let us now deal with the scope of dependent agent permanent establishment (DAPE) as set out in Article 5(5) and Article 5(6…

International Air Transport Association (Canada), Mumbai vs. ACIT (It), Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7117/MUM/2019[2016-17]Status: DisposedITAT Mumbai08 Jan 2025AY 2016-17

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…course of its business cannot be divested of their status as that of an independent agent under Article 5(5) of the India-Canada tax treaty is supported by the order of the ITAT, Mumbai in the case of Delmas France S.A Vs. ACIT (International taxation) (2013) 141 ITD 67 (Mum). In the said case the Tribunal on the basis of a conjoint reading of Article 5(5) and Article 5(6) of India-France tax treaty, had observed as under: International Air Transport Association (Canada) “ 9. Let us now deal with the scope of dependent agent permanent establishment (DAPE) as set out in Article 5(5) and Article 5(6) of the Indo…

International Air Association (Canada), Mumbai vs. Asst CIT (International Taxation) Range 2 (2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7072/MUM/2019[2011-12]Status: DisposedITAT Mumbai08 Jan 2025AY 2011-12

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…course of its business cannot be divested of their status as that of an independent agent under Article 5(5) of the India-Canada tax treaty is supported by the order of the ITAT, Mumbai in the case of Delmas France S.A Vs. ACIT (International taxation) (2013) 141 ITD 67 (Mum). In the said case the Tribunal on the basis of a conjoint reading of Article 5(5) and Article 5(6) of India-France tax treaty, had observed as under: International Air Transport Association (Canada) “ 9. Let us now deal with the scope of dependent agent permanent establishment (DAPE) as set out in Article 5(5) and Article 5(6) of the Indo…

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

Accordingly Ground No. 3 to 7 are allowed

ITA 7416/MUM/2017[2014-15]Status: DisposedITAT Mumbai08 Jan 2025AY 2014-15

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Porus Kaka, Shri DiveshFor Respondent: Shri Krishna Kumar, Sr. DR
Section 143(3)Section 234A

…course of its business cannot be divested of their status as that of an independent agent under Article 5(5) of the India-Canada tax treaty is supported by the order of the ITAT, Mumbai in the case of Delmas France S.A Vs. ACIT (International taxation) (2013) 141 ITD 67 (Mum). In the said case the Tribunal on the basis of a conjoint reading of Article 5(5) and Article 5(6) of India-France tax treaty, had observed as under: International Air Transport Association (Canada) “ 9. Let us now deal with the scope of dependent agent permanent establishment (DAPE) as set out in Article 5(5) and Article 5(6) of the Indo…

Delmas France S.A v. ACIT (International (141 ITD 67) — Cited in 4 Judgments | BharatTax