Delmas France v. Asstt. DIT (IT)

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

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

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.891/Mum./2023 (Assessment Year : 2020–21) Micro Focus Software Inc. (Formerly known as Novell Inc.) C/o Delloitte Haskins & Sells LLP Tower no.3, 28th Floor, One International ……………. Appellant Centre, Senapati Bapat Marg Elphinstone Road (W), Mumbai 400 013 PAN – AABCN5034F v/s Dy. Commissioner of Income Tax ……………. Respondent International Taxation, Circle–3(2)(2) Mumbai Assessee by : Shri Ketan Ved Revenue by : Shri Soumendu Kumar Dash Date of Hearing – 08/…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA NOs. 2424 & 2425/MUM/2022 (A.Y: 2019-20 & 2018-19) Micro Focus Software Inc., v. DCIT – Circle – 3(2)(2) {Formerly known as Novell Inc.} international Tax 1800 South Novell Place Provo 16th Floor, Air India Building Uttah 84606, United States of America Nariman Point Mumbai – 400 021 PAN: AABCN5034F (Appellant) (Respondent) Assessee Represented by : Shri Ketan Ved & Shri Abdul Kadir Jawadwala Department Represented by : Shri Kunal Haver Date of He…

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER RGA 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 Date of c…

Ups Asia Group Pte Ltd, Mumbai vs. Assistant C0Mmissioner of Income Tax (Int Tax)-4(3)(1), Mumbai

In the result, the appeals of the assesse are dismissed

Bench: Shri Aby T Varkey & Shri Amarjit Singh

…P a g e | 1 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2243 & 2244/Mum/2022 (A.Ys.2018-19 & 2019-20) UPS Asia Group Pte. Ltd. Vs. ACIT (IT)-4(3)(1) Bhagwati Compound, 16th Floor, Plot No.2, Compartment Air India Building, 10/11, Marol Cooperative Mumbai - 400021 Industrial Estate, Off M.V. Road, Andhery (E) Mumbai – 400059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU5192M Appellant .. Respondent Appellant by : Nitesh Joshi Respon…

Ups Asia Group Pte Ltd, Mumbai vs. Assistant Commissioner of Income Tax(Intrnational Taxation)-4(3)(1), Mumbai

In the result, the appeals of the assesse are dismissed

Bench: Shri Aby T Varkey & Shri Amarjit Singh

…P a g e | 1 ITA Nos. 2243 & 2244/Mum/2022 UPS Asia Group Pte. Ltd Vs. ACIT (IT) -4(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 2243 & 2244/Mum/2022 (A.Ys.2018-19 & 2019-20) UPS Asia Group Pte. Ltd. Vs. ACIT (IT)-4(3)(1) Bhagwati Compound, 16th Floor, Plot No.2, Compartment Air India Building, 10/11, Marol Cooperative Mumbai - 400021 Industrial Estate, Off M.V. Road, Andhery (E) Mumbai – 400059 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU5192M Appellant .. Respondent Appellant by : Nitesh Joshi Respon…

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

Bench: Us Are As Follows:

…ITA No. 6935/Mum/2018 Assessment year: 2015-16 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Anikesh Banerjee (Judicial Member)] Assessment year: 2015-16 RGA International Reinsurance Company Ltd ……………….………Appellant c/o SRBC & Associates LLP, 14th floor, The Ruby 29, Senapati Bapat Marg, Dadar (West) Mumbai 400 028 [PAN: AADCR1226K] Vs Assistant Commissioner of Income Tax International Taxation 4(1)(1), Mumbai ……………………Respondent Appearances by P J Pardiwalla, along with Jasmin Amalsadvala and Anish Thakkar for the appellant Sunil Umap for…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Refinitiv Ltd., Mumbai vs. DCIT (I.T) 2(1), Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Refinitiv Ltd., Mumbai vs. DCIT (I.T) RG. 2, Mumbai

In the result, both the appeals filed by the Assessing Officer are dismissed, and both the appeals filed by the assessee are allowed in the limited terms indicated above

…ITA No. 4996-4997, 5024-5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Page 1 of 19 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Kuldip Singh (Judicial Member)] ITA No. 5024 and 5025/Mum/2004 Assessment years: 1998-99 and 1999-2000 Deputy Director of Income Tax International Taxation 2(1), Mumbai .…………………………Appellant Vs. Refinitiv Limited ……………...…………Respondent (formerly known as Reuters Limited) Care of: Reuters India Ltd, Construction House, 3rd floor, Walchand Hirachand Marg, Ballard Estate Mumbai 400 001 [PAN: AABCR7557B] ITA No. 4996 and 4997…

Micro Focus Software Inc. (Earlier Known As Novell Inc.), Usa vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

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

…ITA No.863/Mum/2021 Assessment year: 2017-18 Page 1 of 17 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Sandeep Singh Karhail (Judicial Member)] Assessment year: 2017-18 Micro Focus Software Inc. ………….……… Appellant (Formerly Known as Novell Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America C/o. B S R & Co Appolo Mills Compound, 1st Floor, Lodha Excellus, N.M Joshi Marg, Mahalaskshmi, Mumbai 400001 [PAN: AABCN5034F] Vs. Deputy Commissioner of Income Tax (IT) Circle 3(2)(2) Mumbai …………………… Respondent Appearances by Ninad Patade f…

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

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No. 1220/Mum./2021 (Assessment Year : 2017–18) UPS Asia Group Pte. Ltd. Bhagwati Compound Plot no.2, Compartment 10/11 ……………. Appellant Marol Co–operative Industrial Estate Off. M.V. Road, Andheri (East) Mumbai 400 059 PAN – AABCU5192M v/s Asstt. Commissioner of Income Tax International Taxation ……………. Respondent Circle–4(3)(1), Mumbai Assessee by : Shri Nitesh Joshi Revenue by : Shri Milind S. Chavan, Sr. AR Date of Hearing – 03.02.2022 Date of Order…

DCIT(It)-2(3)(1), Mumbai vs. Forbes Container Line Pte Ltd, Mumbai

In the result, the appeal is dismissed

…ITA No. 39/ Mum/2019 Assessment year: 2014-15 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Saktijit Dey (Judicial Member)] ITA No. 39/ Mum/2019 Assessment year: 2014-15 Deputy Commissioner of Income Tax International Taxation 2(3)(1), Mumbai ………………..…………Appellant Vs. Forbes Container Line Pte Ltd ……………...…………Respondent Grpund floor, Forbes Building Charanjit Rai Marg, Fort, Mumbai 400 001 [PAN: AABCF0967H] Appearances by: S S Iyengar for the appellant None for the respondent Date of concluding the hearing : 22/07/2021 Date of pronouncing th…

Dy CIT-It-1(1)(2), Mumbai vs. M/S Arc Line, Mumbai

In the result, this appeal by the revenue stands dismissed

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm) I.T.A. No. 7347/Mum/2019 (Assessment Year 2013-14)

…inate bench has placed reliance on the decision rendered by Hon'ble Supreme Court in the case of ADIT Vs. E-funds IT Solution Inc. (Civil Appeal No.6082 of 2015) and also the decision rendered by Mumbai bench of Tribunal in the case of Delmas France Vs. AFIT [49 SOT 719) to hold that where a foreign enterprise carrier on business in a country through an agent, the provisions of Article 5(1) relating to Fixed place PE does not come into play. The co-ordinate bench has also noted that the appeal filed by challenging the decision so rendered by the Tribunal in the case of Delmas France has been dismissed by Hon'ble…

Novell Inc (Now Known As Micro Focus Software), Mumbai vs. Asst CIT (It) Range 3 (3)91), Mumbai

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

…ITA No. 7766/Mum/2019 Assessment year: 2016-17 Page 1 of 18 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Amarjit Singh Judicial Member] ITA No.: 7766/Mum/2019 Assessment year: 2016-17 Novell Inc. …………………….. Appellant (Now known as Micro Focus Software Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America, C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Assistant Commissioner of Income Tax (IT) Range – 3(3)(1), Mumbai ………………….Res…

Novell Inc (Now Known As Micro Focus Software), Mumbai vs. Asst CIT (It) Range 3 (3)91), Mumbai

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

…ITA No. 7765/Mum/2019 Assessment year: 2015-16 Page 1 of 18 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘I’ BENCH, MUMBAI [Coram: Pramod Kumar, Vice President, and, Amarjit Singh Judicial Member] ITA No.: 7765/Mum/2019 Assessment year: 2015-16 Novell Inc. …………………….. Appellant (Now known as Micro Focus Software Inc.) 1800, South Novell Palace, Provo Utah 84606 United States of America, C/o. Deloitte Hasking & Seels LLP Indiabulls Finance Centre Tower 3, 28th Floor, Senapati Bapat Marg, Elphinstone Road (W) Mumbai 400013 [PAN: AABCN5034F] Vs. Assistant Commissioner of Income Tax (IT) Range – 3(3)(1), Mumbai ………………….Res…

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

In the result, the assessee appeal is partly allowed

Bench: Shri Shamim Yahya & Shri Pavan Kumar Gadale

…s and fulfils the conditions laid down in para 5, it will not constitute a PE for assessee in India. In this regard reliance was rightly placed on the Co- ordinate Bench decision of this Tribunal by the ld. AR in the case of Delmas France vs. ADIT reported in 49 SOT 719 (Mum) which affirm the above proposition. We find that this ruling was rendered in the context of Article 5(6) of India France DTAA. Similar language exists in Article 5(5) of India USA DTAA and M/s. NGC Network Asia LLC. ITA.no1178/M/2015, ITA.no 6677,&6678 /M/2018 & ITA.no7142/M/2019 hence, said ruling would be made applicable to the facts of th…

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 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 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] 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 NGC Network Asia LLC ………………….……Appe…

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 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 1 of 30 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “I” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And Vikas Awasthy (Judicial Member)] 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 NGC Network Asia LLC ………………….……Appe…