DIT v. Mitshubishi Corporation

Amadeus It Group Sa, Spain vs. ACIT, Circle-1(1)(1) Int.Taxation, New Delhi

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

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year: 2020-21 Amadeus IT Group SA Vs. ACIT, Vaish Associates, 1st Floor, Circle 1(1)(1), Mohan Dev Building, Intt. Taxation 13, Tolstoy Marg, Civic Center, New Delhi-110 001 New Delhi. PAN AAOCA4539P (Appellant) (Respondent) Assessee by: Sh. Neeraj Jain & Shri Tavish Verma, Advocates Department by: Shri Vizay B. Vasanta, CIT-DR Date of Hearing: 19.07.2023 Date of 16.10.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the assessee is directed a…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.258/2023 & connected matters Page 1 of 4 $~45 to 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 258/2023 & CM Nos.22691-92/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 259/2023 & CM Nos.22693-94/2023 THE COMMISSIONER OF INCOME TAX –…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.258/2023 & connected matters Page 1 of 4 $~45 to 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 258/2023 & CM Nos.22691-92/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 259/2023 & CM Nos.22693-94/2023 THE COMMISSIONER OF INCOME TAX –…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.258/2023 & connected matters Page 1 of 4 $~45 to 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 258/2023 & CM Nos.22691-92/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 259/2023 & CM Nos.22693-94/2023 THE COMMISSIONER OF INCOME TAX –…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.258/2023 & connected matters Page 1 of 4 $~45 to 48 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 258/2023 & CM Nos.22691-92/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 259/2023 & CM Nos.22693-94/2023 THE COMMISSIONER OF INCOME TAX –…

The Commissioner of Income Tax - International Taxation -1 vs. Amadeus It Group Sa

…ITA No.254/2023 & connected matters Page 1 of 5 41 to 44 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 04.05.2023 + ITA 254/2023 & CM Nos.22662-63/2023 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus AMADEUS IT GROUP SA ..... Respondent Through: Ms Kavita Jha and Mr Udit Naresh, Advs. + ITA 255/2023 & CM Nos.22686-87/2023 THE COMMISSIONER OF INCOME TAX – INTE…

M/S. Krones Aktiengesellschaft, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

…(A) erred in hodling that the assessee could not be held liable to pay interest u/s 234 B of the Act. 36. This issue is no more res integra as it has now been settled by the decision of the Hon'ble Supreme Court in the case of DIT Vs. Mitsubishi Corporation 130 Taxmann.com 276 wherein the Hon'ble Apex Court has held as under: “19. The dispute relating to the interpretation of the words “would be deductible or collectible” in Section 209 (1) (d) of the Act can be resolved by referring to the proviso to Section 209 (1) (d), which was inserted by the Finance Act, 2012. The proviso makes it clear that the assessee…

DCIT (International Taxation), New Delhi vs. M/S. Krones Aktiengesellschaft, New Delhi

In the result, the appeal of the assessee in ITA No

Bench: Shri N.K. Billaiya & Shri Yogesh Kumar

…(A) erred in hodling that the assessee could not be held liable to pay interest u/s 234 B of the Act. 36. This issue is no more res integra as it has now been settled by the decision of the Hon'ble Supreme Court in the case of DIT Vs. Mitsubishi Corporation 130 Taxmann.com 276 wherein the Hon'ble Apex Court has held as under: “19. The dispute relating to the interpretation of the words “would be deductible or collectible” in Section 209 (1) (d) of the Act can be resolved by referring to the proviso to Section 209 (1) (d), which was inserted by the Finance Act, 2012. The proviso makes it clear that the assessee…

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) Snc Ett Compagnie, Mauritius

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And Assessment Year: 2004-05 ESS Distribution (Mauritius) Vs. DDIT, SNC et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius PAN :AABFE6800F (Appellant) (Respondent) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…