DIT v. Galileo International Inc.

Ricardo Uk Ltd., New Delhi vs. DCIT, Circle- 3(1)(1), International Taxation, New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…vel Distribution S.A. vs. DCIT 113 TTJ 767 (Del.) by the coordinate Bench of the Tribunal which has been affirmed by the Hon’ble Delhi High Court in ITA 689/2011 & 795-797/2011 by relying upon the decision held in case of DIT vs. Galileo International Inc. 224 CTR 251 (Del.) wherein it is held as under :- “Reading the above Article 7 of the Treaty it is clear that the profit of an enterprise will be taxable only to the extent as is attributable to that permanent establishment. This is in pari materia with clause (a) of Explanation 1 to section 9(1)(i) of the Income-tax Act. Thus where the entire activity of…

Ricardo Uk Limited, New Delhi vs. DCIT, Intl. Taxation, Circle- 3(1)(1), New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…vel Distribution S.A. vs. DCIT 113 TTJ 767 (Del.) by the coordinate Bench of the Tribunal which has been affirmed by the Hon’ble Delhi High Court in ITA 689/2011 & 795-797/2011 by relying upon the decision held in case of DIT vs. Galileo International Inc. 224 CTR 251 (Del.) wherein it is held as under :- “Reading the above Article 7 of the Treaty it is clear that the profit of an enterprise will be taxable only to the extent as is attributable to that permanent establishment. This is in pari materia with clause (a) of Explanation 1 to section 9(1)(i) of the Income-tax Act. Thus where the entire activity of…

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-1(1)(1), New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…5% attributed by it to the PE were in relation to activity of the PE as a whole, i.e., considering the agency and as well as fixed place of business functions. 13. The Hon'ble Delhi High Court following its decision in the case of DIT v. Galileo International 224 CTR 251, has affirmed the orders of the Tribunal passed for assessment years 1996-97 to 2006-07. 14. It was brought to our notice that the Assessing Officer had, in the assessment order for assessment year 2005-06, sought to distinguish the decision of the Tribunal in assessee's own case for assessment years 1996-97 to 1998-99 on similar grounds. However…

Amadeus It Group Sa, New Delhi vs. DCIT(International Taxation), Circle-9(1)(1), New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…5% attributed by it to the PE were in relation to activity of the PE as a whole, i.e., considering the agency and as well as fixed place of business functions. 13. The Hon'ble Delhi High Court following its decision in the case of DIT v. Galileo International 224 CTR 251, has affirmed the orders of the Tribunal passed for assessment years 1996-97 to 2006-07. 14. It was brought to our notice that the Assessing Officer had, in the assessment order for assessment year 2005-06, sought to distinguish the decision of the Tribunal in assessee's own case for assessment years 1996-97 to 1998-99 on similar grounds. However…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), Circle-1(1)(1), New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…5% attributed by it to the PE were in relation to activity of the PE as a whole, i.e., considering the agency and as well as fixed place of business functions. 13. The Hon'ble Delhi High Court following its decision in the case of DIT v. Galileo International 224 CTR 251, has affirmed the orders of the Tribunal passed for assessment years 1996-97 to 2006-07. 14. It was brought to our notice that the Assessing Officer had, in the assessment order for assessment year 2005-06, sought to distinguish the decision of the Tribunal in assessee's own case for assessment years 1996-97 to 1998-99 on similar grounds. However…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

…5% attributed by it to the PE were in relation to activity of the PE as a whole, i.e., considering the agency and as well as fixed place of business functions. 13. The Hon'ble Delhi High Court following its decision in the case of DIT v. Galileo International 224 CTR 251, has affirmed the orders of the Tribunal passed for assessment years 1996-97 to 2006-07. 14. It was brought to our notice that the Assessing Officer had, in the assessment order for assessment year 2005-06, sought to distinguish the decision of the Tribunal in assessee's own case for assessment years 1996-97 to 1998-99 on similar grounds. However…

Amadeus It Group Sa, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus It Group Sa, New Delhi vs. DCIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus It Group Sa., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus It Group Sa, New Delhi vs. Addl. DIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus It Group Sa, New Delhi vs. ADIT, New Delhi

In the result, all the appeals of the assessee are allowed

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

…n terms of Article 5(iv) of the Indo-Spain treaty. 7. Since, the facts are undisputed and since the Hon’ble Jurisdictional High Court in assesee’s own case ITA Nos.191, 192, 193/2011 {( based on the judgment in the case of DIT Vs. Galileo International Inc. (224 CTR 251)} has held that the assessee constitutes an agency PE and as the matter pending before the Hon’ble Supreme Court, the issue do not call for any interference from our side. The order of the ld. DRP is being upheld on this ground. Attribution of Profit: 8. Ground Nos. 7 to 12.1 pertains to attribution of profits. 9. The AO held that the assessee…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

…tribution was also adopted by the Tribunal in the case of Galileo International, a company in the same line of business as the appellant. In appellant‘s own case, the Hon‘ble Delhi High Court following its decision in the case of DIT v. Galileo International: 224 CTR 251, has affirmed the orders of the Tribunal passed for assessment years 1996-97 to 2005-06. It is further submitted, that the facts of the case as obtaining in the relevant previous year and as prevailing in the assessment years decided by the Tribunal remain the same and the difference in facts sought to be made by the assessing officer in assessme…

M/S Galileo Nederland Bv

…the same afresh in accordance with law and above observations after giving the assessee an opportunity of being heard.” It is not in dispute that as per the judgment of this Court in the case of Director of Income Tax vs. Galileo International Inc. [224 CTR 251], the income to the extent of 15% of the revenues in India is be charged to tax. This income is subject to the deduction of expenditure. We clarify that it is that expenditure which the Tribunal has referred to and not the issue of 15% chargeable to tax. With the aforesaid clarifications, these appeals are disposed of.” 14. Thu…

Director of Income Tax vs. Ericsson Radio System A.B

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…length basis the charge to tax, iI'any, irr l.ndia fTA 504/2007. tTA 507/2007, ITA S08/2007.rfA 5l t/2007. t't'A3r7t2007 t'agc 39 of 7-5 {g wollld stand exhausted. In support, he relied LUlon the judgrnent of this Couft in DtrTYs. Galileo Intenrntional Ltd. 224 CTR 251. 36. In order to decide the issue at hand, let us recapitulatc solne of the salient features. The assessee is a foreign Cornpany. Its activities involved supply of hardware and sollware as well as installatiotr and comrnissioning of the, two and also after sale services. It enterecl into agreernents with valious Cellular Operators and entercd int…

Director of Income Tax vs. Ericsson A.B., New Delhi

…India 2011:DHC:6682-DB ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 40 of 75 would stand exhausted. In support, he relied upon the judgment of this Court in DIT Vs. Galileo International Ltd. 224 CTR 251. 36. In order to decide the issue at hand, let us recapitulate some of the salient features. The assessee is a foreign Company. Its activities involved supply of hardware and software as well as installation and commissioning of the two and also after sale services. It entered into agreements with various Cellular Operators and entered…

Director of Income Tax

…India 2011:DHC:6682-DB ITA 504/2007, ITA 507/2007, ITA 508/2007,ITA 511/2007, ITA 397/2007 Page 40 of 75 would stand exhausted. In support, he relied upon the judgment of this Court in DIT Vs. Galileo International Ltd. 224 CTR 251. 36. In order to decide the issue at hand, let us recapitulate some of the salient features. The assessee is a foreign Company. Its activities involved supply of hardware and software as well as installation and commissioning of the two and also after sale services. It entered into agreements with various Cellular Operators and entered…