DIT v. E-Funds IT Solution

364 ITR 256High Court2014#1883 most cited

What is DIT v. E-Funds IT Solution authority for?

A subsidiary is an independent legal entity, and the mere relationship of holding-subsidiary or control by itself does not result in a Permanent Establishment (PE) for the foreign company in India, whether it be a fixed place PE or a dependent agent PE, even when the subsidiary provides outsourced services.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

DIT v. E-Funds IT Solution · E-Funds IT Solution Permanent Establishment · Fixed Place PE · Dependent Agent PE · India-US DTAA · Indian subsidiary PE · independent legal entity · outsourcing services · Article 5 DTAA · section 9(1) Income Tax Act · 364 ITR 256

Also reported as

42 Taxmann.com 50226 Taxmann 44

Sections most often in play

Section 143(3)Section 144C(13)Section 234ASection 234BSection 270ASection 5Section 12Section 9(1)(vi)

Issues it is cited on

dependent agent peprofit split methodagency pefixed place peservice pesection 206c(6)make available clausesection 206c(7)penalty under section 270asection 9(1)(vi)permanent establishmentsection 260

Judgments citing DIT v. E-Funds IT Solution

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 51/RJT/2023[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

ACIT, Circle-17(1), New Delhi vs. Mitsui & Co. India Pvt. Ltd., New Delhi

In the result, this appeal by the Revenue stands dismissed

ITA 8569/DEL/2019[2009-10]Status: DisposedITAT Delhi02 Mar 2023AY 2009-10

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2009-10]

Section 143(3)Section 40

…controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgment of Honorable Delhi High Court in the case of Director of Income Tax And Others Versus M/S E Funds IT Solutions and Others 364 ITR 256 Delhi 4.5 In view of the above, We hold that MIPL is not a Dependent Agent PE of the assessee.” 5. Accordingly, considering the above, the Ld. CIT(A) concluded as under:- “5.2.3 On perusal of submissions of the appellant and observations of the AO in the assessment order, it is noticed that the whole premise of the AO in making disallowance unde…

Itochu Corporation, Japan vs. ACIT (International Taxation), Circle-2(1)(1), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 7615/DEL/2018[2015-16]Status: DisposedITAT Delhi24 Nov 2021AY 2015-16

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

Itochu Corporation, Japan vs. DCIT (International Taxation), New Delhi

The appeals of the assessee are partly allowed for statistical purposes

ITA 360/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Nov 2021AY 2013-14

Bench: Shri R. K. Pandaa N D Ms. Suchitra Kamblei.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (Through Video Conferencing) Itochu Corporation, Acit, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, Japan. New Delhi. Pan: Aabci5567L (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. Adv &For Respondent: Shri Satpal Gulati [CIT]–DR

…1 AND ITA No. 7615/Del/2018 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH : “D” NEW DELHI ] BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER A N D MS. SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 360/Del/2017 (A.Y. 2013-14) A N D I.T.A. No. 7615/Del/2018 (A.Y. 2015-16) (THROUGH VIDEO CONFERENCING) ITOCHU Corporation, ACIT, 5–1, Kita-Aoyama, Vs. (International Taxation) 2–Chome, Minato-Ku Circle 2(1)(1), Tokyo 107-8077, JAPAN. New Delhi. PAN: AABCI5567L (APPELLANT) (RESPONDENT) Assessee by : Shri Ajay Vohra, Sr. Adv & Shri Rishabh Malhotra, AR; Department by: Shri Satpal Gulati [CIT]–DR Date of Hearing 24.…

Netapp B.V., Noida vs. DCIT (International Taxation), New Delhi

The appeal of the assessee stands partly allowed

ITA 1882/DEL/2017[2013-14]Status: DisposedITAT Delhi20 Sept 2021AY 2013-14
Section 143(3)Section 144C

…ry on its business through it. These attributes of a PE under Article 5(1) of the Indo-US DTAA were elucidated by the Supreme Court in Morgan Stanley & Co. Ltd. (supra). In a recent decision, a Division Bench of this Court in DIT v. E- Funds IT Solution [2014]364 ITR 256/226 Taxman 44/42 10 ITA N.1882 /Del/2017 Net App B.V vs. DCIT taxmann.com 50 (Delhi) reiterated the above-stated attributes; after quoting from various authors, this Court held that "The term 'through' postulates that the taxpayer should have the power or liberty to control the place and, hence, the right to determine the conditions according…

ACIT (International Taxation), New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 4764/DEL/2016[2012-13]Status: DisposedITAT Delhi20 Oct 2020AY 2012-13

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2012-13

For Appellant: Shri Ved Jain, CAFor Respondent: Shri Satpal Gulati, Sr. DR

…is controlled by the assessee company shall not mean that MIPL is a PK of the assessee company. 4.4 Our view gets supported by the judgment of Hon’ble Delhi High Court in the case of Director of Income Tax And Others Versus M/s. E Funds IT Solution and Others 364 ITR 256 Delhi, where the Hon’ble court has held as under:- " 31. Paragraphs 4 and 5 of Article 5 relate to creation of agency PE in the second contracting country. Agency replaces fixed place with personal connection. Arvid K. Skaar in his work "Permanent Establishment" has opined that primacy of 'location test" of the basic rule is consistent with the c…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT (International Taxation), New Delhi

In the result the appeal filed by the assessee are partly allowed

ITA 4377/DEL/2016[2010-11]Status: DisposedITAT Delhi22 Sept 2020AY 2010-11

Bench: Shri R.K. Panda & Ms Suchitra Kambleasstt. Year 2010-11

For Appellant: Shri Ved Jain Sr. AdvFor Respondent: Shri Satpal Gulati, CIT
Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI (Through Video Conferencing) BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER Asstt. Year 2010-11 Mitsui & Co. Ltd. Vs. DDIT (International Plot No. D1, 4th Floor, Taxation) Circle-3(1) Selcon Ras Vilas, District Centre, New Delhi. Saket, New Delhi PAN AAACM5469Q (Appellant) (Respondent) Assessee by: Shri Ved Jain Sr. Adv., Shri Ashish Goel, CA Department by : Shri Satpal Gulati, CIT Date of Hearing 09/09/2020 Date of 22/09/2020 pronouncement O R D E R PER R.K. PANDA, AM This appeal filed by the assessee is directed…

M/S. Voith Paper Gmbh, New Delhi vs. DDIT, New Delhi

In the result, appeal of the assessee is dismissed

ITA 1077/DEL/2014[2010-11]Status: DisposedITAT Delhi21 Feb 2020AY 2010-11

Bench: Shri O.P. Kant & Shri K.N. Charyassessment Year: 2010-11

Section 143(3)Section 144CSection 5(2)Section 9

…ed to be satisfied are: (i) existence of a fixed place of business; and (b) through that place business of an enterprise is wholly or partly carried out. It may also be pointed out that the Delhi High Court in the case of CIT vs. eFunds IT Solution and Ors.: 364 ITR 256 while deciding the issue as to whether outsourcing of services to an Indian affiliate results in a PE in India for the foreign company under the provisions of the India-US Tax Treaty held that for the purposes of existence of fixed place PE under Article 5, there must be a fixed place of business at the disposal of the enterprise through which th…

DDIT, New Delhi vs. M/S. Mitsui and Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 794/DEL/2012[2008-09]Status: DisposedITAT Delhi07 Jan 2020AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…is controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgement of Hon’ble Delhi High Court in the case of Director of Income Tax And Others Versus M/s E Funds IT Solution And Others 364 ITR 256 Delhi f where the Hon’ble court has held as under “31. Paragraphs 4 and 5 of Article 5 relate to creation of agency PE in the second contracting country. Agency replaces fixed place with personal connection. Arvid K. Skaar in his work “Permanent Establishment” has opined that primacy of “location test” of the basic rule is consistent with the con…

M/S. Mitsui & Co. Ltd., New Delhi vs. DDIT, New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4367/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…is controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgement of Hon’ble Delhi High Court in the case of Director of Income Tax And Others Versus M/s E Funds IT Solution And Others 364 ITR 256 Delhi f where the Hon’ble court has held as under “31. Paragraphs 4 and 5 of Article 5 relate to creation of agency PE in the second contracting country. Agency replaces fixed place with personal connection. Arvid K. Skaar in his work “Permanent Establishment” has opined that primacy of “location test” of the basic rule is consistent with the con…

DDIT, New Delhi vs. M/S. Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 4329/DEL/2011[2007-08]Status: DisposedITAT Delhi07 Jan 2020AY 2007-08

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…is controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgement of Hon’ble Delhi High Court in the case of Director of Income Tax And Others Versus M/s E Funds IT Solution And Others 364 ITR 256 Delhi f where the Hon’ble court has held as under “31. Paragraphs 4 and 5 of Article 5 relate to creation of agency PE in the second contracting country. Agency replaces fixed place with personal connection. Arvid K. Skaar in his work “Permanent Establishment” has opined that primacy of “location test” of the basic rule is consistent with the con…

DDIT, New Delhi vs. M/S Mitsui & Co. Ltd., New Delhi

In the result, all the three appeals filed by the Revenue are dismissed and the two appeals filed by the assessee are allowed

ITA 2801/DEL/2011[2006-07]Status: DisposedITAT Delhi07 Jan 2020AY 2006-07

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri G.K. Dhall, CIT, DR
Section 44B

…is controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgement of Hon’ble Delhi High Court in the case of Director of Income Tax And Others Versus M/s E Funds IT Solution And Others 364 ITR 256 Delhi f where the Hon’ble court has held as under “31. Paragraphs 4 and 5 of Article 5 relate to creation of agency PE in the second contracting country. Agency replaces fixed place with personal connection. Arvid K. Skaar in his work “Permanent Establishment” has opined that primacy of “location test” of the basic rule is consistent with the con…

Hitachi High- Technologies (Singapore) Pte Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

ITA 2683/DEL/2015[2002-03]Status: DisposedITAT Delhi17 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Sanjay Puri, PCIT, Udaipur
Section 133ASection 143(3)Section 144CSection 147Section 234A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND MS. SUCHITRA KAMBLE, JUDICIAL MEMBER ITA Nos. 2683 to 2688/DEL/2015 [A.Ys 2002-03 to 2007-08] Hitachi High Technologies Vs. The Dy. C.I.T Singapore Pte Ltd Circle - Gurgaon, ASA & Associates, CAs International Taxation 81/1, Third Floor, Adchini New Delhi Aurobindo Marg, New Delhi PAN: AABCH 7717 H (Applicant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Adv Shri Anand Sachar, CA Shri Neeraj K. Jain, Adv Shri Karan Jain, CA Shri Ramit Katyal, CA Department By : Shri Sanjay Puri, P…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…prise in the other contracting State: 1. Formula One World Championship Ltd. vs. CIT : [2017] 394 ITR 80 (SC) placed @ pgs. 352-415 of the case law paper book – Vol. II – relevant discussion @ pgs. 363,372, 408 & 413; 2. DIT vs. E-Funds IT Solutions : [2014] 364 ITR 256 (Del) placed @ pgs. 205-281 of the case law paper book – Vol. I – relevant discussion @ pgs. 236-242, 257, 258 & 277; 3. ADIT vs. E-Funds IT Solutions : [2017] 399 ITR 34 (SC) placed @ pgs. 416-457 of the case law paper book – Vol. II – relevant discussion @ pgs. 434-441, 452-453. (Approving the decision of the Delhi High Court) On the basis of a…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…prise in the other contracting State: 1. Formula One World Championship Ltd. vs. CIT : [2017] 394 ITR 80 (SC) placed @ pgs. 352-415 of the case law paper book – Vol. II – relevant discussion @ pgs. 363,372, 408 & 413; 2. DIT vs. E-Funds IT Solutions : [2014] 364 ITR 256 (Del) placed @ pgs. 205-281 of the case law paper book – Vol. I – relevant discussion @ pgs. 236-242, 257, 258 & 277; 3. ADIT vs. E-Funds IT Solutions : [2017] 399 ITR 34 (SC) placed @ pgs. 416-457 of the case law paper book – Vol. II – relevant discussion @ pgs. 434-441, 452-453. (Approving the decision of the Delhi High Court) On the basis of a…

M/S Nokia Corporation, New Delhi vs. ADIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 5819/DEL/2010[2007-08]Status: DisposedITAT Delhi02 Sept 2019AY 2007-08

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1237/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

In the result, appeals of the assessee on the grounds- a

ITA 1236/DEL/2010[2004-05]Status: DisposedITAT Delhi02 Sept 2019AY 2004-05

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

In the result, appeals of the assessee on the grounds- a

ITA 1007/DEL/2010[2005-06]Status: DisposedITAT Delhi02 Sept 2019AY 2005-06

Bench: Sh. Bhavnesh Sainidr. B. R. R. Kumarita No. 1006/Del/2010 : Asstt. Year : 2004-05 Ita No. 1007/Del/2010 : Asstt. Year : 2005-06 Ita No. 1008/Del/2010 : Asstt. Year : 2006-07 Ita No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director Of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks Oy) New Delhi C/O Tarandeep Singh, F-99, Lajpat Nagar-Ii, New Delhi-110024 (Appellant) (Respondent) Pan No. Aabcn3748E Ita No. 1236/Del/2010 : Asstt. Year : 2004-05 Ita No. 1237/Del/2010 : Asstt. Year : 2005-06 Ita No. 1238/Del/2010 : Asstt. Year : 2006-07

For Appellant: Ms. Rashmi Chopra, AdvFor Respondent: Sh. G. K. Dhall, CIT DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1006/Del/2010 : Asstt. Year : 2004-05 ITA No. 1007/Del/2010 : Asstt. Year : 2005-06 ITA No. 1008/Del/2010 : Asstt. Year : 2006-07 ITA No. 5819/Del/2010 : Asstt. Year : 2007-08 Nokia Corporation Vs Asstt. Director of Income Tax, Circle-2(1), International Taxation, (Formerly Nokia Networks OY) New Delhi C/o Tarandeep Singh, F-99, Lajpat Nagar-II, New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. AABCN3748E ITA No. 1236/Del/2010 : Asstt. Year : 2004-05 ITA…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…prise in the other contracting State: 1. Formula One World Championship Ltd. vs. CIT : [2017] 394 ITR 80 (SC) placed @ pgs. 352-415 of the case law paper book – Vol. II – relevant discussion @ pgs. 363,372, 408 & 413; 2. DIT vs. E-Funds IT Solutions : [2014] 364 ITR 256 (Del) placed @ pgs. 205-281 of the case law paper book – Vol. I – relevant discussion @ pgs. 236-242, 257, 258 & 277; 3. ADIT vs. E-Funds IT Solutions : [2017] 399 ITR 34 (SC) placed @ pgs. 416-457 of the case law paper book – Vol. II – relevant discussion @ pgs. 434-441, 452-453. (Approving the decision of the Delhi High Court) On the basis of a…