Delmas France v. Asstt. DIT (IT)

Ngc Nework 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. DDIT (It) RG 4(2), 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…

The DDIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd (Formerly Winter Heath Ltd), Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

…CO Nos. 124-125/Mum/2008, 63 and 64/Mum/.2009 ITA No. 1878, 1879/Mum/2008 and 5042-43/Mum/08 Assessment year: 2002-03, 2004-05, 2005-06 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and C N Prasad (Judicial Member)] ITA No. 1878, 1879/Mum/2008 Assessment year: 2002-03, 2004-05 Additional Director of Income Tax International Taxation 1(1), Mumbai ……………….………Appellant Vs. Asia Today Limited ……………………Respondent C/o MGB & Co, Jolly Bhawan No 2, 1st floor 7, New Marine Lines, Mumbai 400 020 [PAN: AABCA0249F] CO Nos. 124-125/Mum/2008 Arising out of ITA…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

…CO Nos. 124-125/Mum/2008, 63 and 64/Mum/.2009 ITA No. 1878, 1879/Mum/2008 and 5042-43/Mum/08 Assessment year: 2002-03, 2004-05, 2005-06 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and C N Prasad (Judicial Member)] ITA No. 1878, 1879/Mum/2008 Assessment year: 2002-03, 2004-05 Additional Director of Income Tax International Taxation 1(1), Mumbai ……………….………Appellant Vs. Asia Today Limited ……………………Respondent C/o MGB & Co, Jolly Bhawan No 2, 1st floor 7, New Marine Lines, Mumbai 400 020 [PAN: AABCA0249F] CO Nos. 124-125/Mum/2008 Arising out of ITA…

The ADIT(It)-1(1), Mumbai vs. M/S. Asia Today Ltd, Mumbai

In the result, all the four appeals are dismissed as infructuous and all the four cross objections are allowed

…CO Nos. 124-125/Mum/2008, 63 and 64/Mum/.2009 ITA No. 1878, 1879/Mum/2008 and 5042-43/Mum/08 Assessment year: 2002-03, 2004-05, 2005-06 Page 1 of 21 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI 'I' BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and C N Prasad (Judicial Member)] ITA No. 1878, 1879/Mum/2008 Assessment year: 2002-03, 2004-05 Additional Director of Income Tax International Taxation 1(1), Mumbai ……………….………Appellant Vs. Asia Today Limited ……………………Respondent C/o MGB & Co, Jolly Bhawan No 2, 1st floor 7, New Marine Lines, Mumbai 400 020 [PAN: AABCA0249F] CO Nos. 124-125/Mum/2008 Arising out of ITA…

M/S. Ngc Network Asia, Llc, Mumbai vs. The ITO (It) 3(2), Mumbai

In the result, appeal of the assessee for A

Bench: Shri M.Balaganesh, Am & Shri Ram Lal Negi, Jm M/S.Ngc Network Asia Llc Vs. Dy. Director Of Income Tax C/O. Dsk Legal (International Tax)– 3(2) 4Th Floor, Express Towers Scindia House Nariman Point Ballard Estate Mumbai – 400 021 Mumbai – 400 038 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. Assistant Director Of C/O. Ngc Network(India) Income Tax (International Private Limited Tax)– 3(2) 1St Floor, Scindia House Star House, Dr. E. Moses Road, Mahalaxmi Ballard Estate Mumbai – 400 001 Mumbai – 400001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400001 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) M/S. Ngc Network Asia Ltd., M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(1) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) & M/S.Ngc Network Asia Llc Vs. The Income Tax Officer C/O. Ngc Network(India) (International Tax) 3(2) Private Limited Scindia House Star House, Dr. E. Moses Ballard Estate Road, Mahalaxmi Mumbai – 400038 Mumbai – 400 001 Pan/Gir No.Aabcn3136G (Appellant) .. (Respondent) Assessee By Shri Porus Kaka Revenue By Shri Shreenivasaraghava Iyengar Date Of Hearing 18/12/2020 Date Of Pronouncement 30/12/2020

…us 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) M/s. NGC Network Asia Ltd., of India France DTAA. Similar language exists in Article 5(5) of India USA DTAA and hence, said ruling would be made applicable to the facts of the assessee herein. We also find that the said decision of the T…

Arc Line (Mauritius), Mumbai vs. DCIT (Intl. Tax) Range 1(1)(2), Mumbai

In the result, the appeal is partly allowed

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2014-15 Arc Line (Mauritius) Deputy Commissioner Of C/O 3C Runwal&Omkar Income Tax (International Vs. Esquare Sion Chunabhatti, Taxation)-1(1)(2), Junction, Sion – Trombay Mumbai. Road, Sion (E), Mumbai- 400022. Pan No. Aadca0878J Appellant Respondent

…observed that the lower authorities had adopted an erroneous approach in holding that the assessee had a PE in India for the reason that the assessee did business with its 100% subsidiary. b. The Hon’ble Mumbai ITAT in the case of Delmas, France v. ADIT(IT) (49 SOT 719) held that where a foreign enterprise carries on business in a country through an agent, the provisions of Article 5(1) - Fixed Place PE do not come into play. Bombay HC in DIT(IT) v. Delmas France (232 Taxman 401) dismissed the revenue's appeal against the order of the ITAT. Considering the above legal proposition and as well as facts of the pre…

DDIT (It) 1(1), Mumbai vs. Arc Line Mauritius, Mumbai

In the result, all the appeals of the assessee are treated as allowed and all the appeals of the revenue are dismissed

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

…observed that the lower authorities had adopted an erroneous approach in holding that the assessee had a PE in India for the reason that the assessee did business with its 100% subsidiary. b. The Hon’ble Mumbai ITAT in the case of Delmas, France v. ADIT(IT) (49 SOT 719) held that where a foreign enterprise carries on business in a country through an agent, the provisions of Article 5(1) - Fixed Place PE do not come into play. Bombay HC in DIT(IT) v. Delmas France (232 Taxman 401) dismissed the revenue's appeal against the order of the ITAT. Considering the above legal proposition and as well as facts of the pres…

Bay Lines ( Mauritius), Mumbai vs. DDIT (It) 1(2)(1), Mumbai

Accordingly. Therefore this ground raised by the assessee in AY 2011-12 stands allowed

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (Ay 1998-99) Bay Lines (Mauritiues) Adit (It) – 3(2) C/O-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcb5853G & Cross Objection No. 32/Mum/2010 (Ay 1998-99)

…A. No. 6703 & 6704/Mum/2014 and ITA 6716/Mum/2016 Bay Lines (Mauritiues) holding that the assessee had a PE in India for the reason that the assessee did business with its 100% subsidiary. b. The Hon’ble Mumbai ITAT in the case of Delmas, France v. ADIT(IT) (49 SOT 719) held that where a foreign enterprise carries on business in a country through an agent, the provisions of Article 5(1) - Fixed Place PE do not come into play. Bombay HC in DIT(IT) v. Delmas France (232 Taxman 401) dismissed the revenue's appeal against the order of the ITAT. Considering the above legal proposition and as well as facts of the pre…