What is DIT v. Morgan Stanley Co. Inc. authority for?

Once a transfer pricing analysis has been undertaken for an Indian associated enterprise, no further profits are attributable to it as a Permanent Establishment, thereby extinguishing the need for additional profit attribution.

How many judgments cite DIT v. Morgan Stanley Co. Inc.?

162 judgments on BharatTax cite DIT v. Morgan Stanley Co. Inc. (399 ITR 34), spanning 2018 to 2026.

Which sections of the Income Tax Act does DIT v. Morgan Stanley Co. Inc. come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 234B, Section 234A, Section 144C(13), Section 270A.

DIT v. Morgan Stanley Co. Inc. (399 ITR 34)

DDIT, Noida vs. M/S. Pt L.P. Display Indonesia, Indonesia

In the result, appeals of the assessee of PT

ITA 1888/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…ld to be at arm’s length price, even if there was PE in India, no profit could be attributed to it. It was held as under:- 3. In the judgement of this Court dated 24.10.2017 in Asstt. DIT vs E-funds IT Solutions Inc. [2017] 86 taxmann.com 240/251 Taxman 280/399 ITR 34 (SC) and connected matters, it has been held that once arm’s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, t…

DDIT, Noida vs. M/S. Pt L.P. Display Indonesia, Indonesia

In the result, appeals of the assessee of PT

ITA 1887/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…ld to be at arm’s length price, even if there was PE in India, no profit could be attributed to it. It was held as under:- 3. In the judgement of this Court dated 24.10.2017 in Asstt. DIT vs E-funds IT Solutions Inc. [2017] 86 taxmann.com 240/251 Taxman 280/399 ITR 34 (SC) and connected matters, it has been held that once arm’s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, t…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1847/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Oct 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…ld to be at arm’s length price, even if there was PE in India, no profit could be attributed to it. It was held as under:- 3. In the judgement of this Court dated 24.10.2017 in Asstt. DIT vs E-funds IT Solutions Inc. [2017] 86 taxmann.com 240/251 Taxman 280/399 ITR 34 (SC) and connected matters, it has been held that once arm’s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, t…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1846/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…ld to be at arm’s length price, even if there was PE in India, no profit could be attributed to it. It was held as under:- 3. In the judgement of this Court dated 24.10.2017 in Asstt. DIT vs E-funds IT Solutions Inc. [2017] 86 taxmann.com 240/251 Taxman 280/399 ITR 34 (SC) and connected matters, it has been held that once arm’s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, t…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1845/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…ld to be at arm’s length price, even if there was PE in India, no profit could be attributed to it. It was held as under:- 3. In the judgement of this Court dated 24.10.2017 in Asstt. DIT vs E-funds IT Solutions Inc. [2017] 86 taxmann.com 240/251 Taxman 280/399 ITR 34 (SC) and connected matters, it has been held that once arm’s length principle has been satisfied, there can be no further profit attributable to a person even if it has a permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant(s) has permanent establishment in India, t…

DDIT, New Delhi vs. M/S. Yum! Restaurants (Asia) Pte Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6018/DEL/2012[2008-09]Status: DisposedITAT Delhi06 Jul 2020AY 2008-09

Bench: Ms. Sushma Chowla, Vp & Shri Prashant Maharishi, Am आयकर अपील सं. / Ita No.6018/Del/2012 "नधा"रण वष" / Assessment Year 2008-09

For Appellant: Sh. Satpal Gulati, CIT DRFor Respondent: Ms. Ananya Kapoor, Adv

Section 143(3)Section 234B

…ign assessee has a PE in India and consequently it has to be taxed on the business generated by such PE is 11 Assessment Year 2008-09 initially on the Revenue. Such is the proposition laid down by Hon’ble Supreme Court in ADIT vs E-funds IT Solutions Inc. 399 ITR 34 (SC). In such a scenario, the question of taxability of service PE in India of the assessee company is answered in the negative. The evidences have also been gone into by the CIT(A), who has given detailed finding in para 4.2.3, which reads as under:- 4.2.3. “Now, it is to be seen what kind of services have been provided and who is service provi…

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

…or 5(5) will create a PE and not the said facts as highlighted in the impugned orders. Therefore, we will now examine the facts found and refer to Articles 5(4) and 5(5) of DTAA.” The aforesaid decision has been upheld by the Supreme Court and is reported in 399 ITR 34. To reiterate, fixed place PE would be constituted if the foreign enterprise has a fixed place available at its disposal in the other contracting state, through which core business activities of such enterprise are carried out. This proposition is reinforced by virtue of the exception carved out in Article 5(4) of the Treaty to exclude the use of…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3149/DEL/2009[2001-02]Status: DisposedITAT Delhi30 Sept 2019AY 2001-02

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]

Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3150/DEL/2009[2002-03]Status: DisposedITAT Delhi30 Sept 2019AY 2002-03

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]

Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3148/DEL/2009[2000-01]Status: DisposedITAT Delhi30 Sept 2019AY 2000-01

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]

Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee, viz

ITA 3147/DEL/2009[1999-00]Status: DisposedITAT Delhi30 Sept 2019AY 1999-00

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]

Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

Siemens Communication Spa vs. DDIT, Circle-2(2)

In the result, all the appeals of the assessee, viz

ITA 2810/DEL/2003[1998-1999]Status: DisposedITAT Delhi30 Sept 2019AY 1998-1999

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Shri G.K. Dhall, CIT- DR [Intll.]

Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No. 2810/DEL/2003 [A.Y 1998-1999] ITA No. 3147/DEL/2003 [A.Y 1999-2000] ITA No. 3148/DEL/2009 [A.Y 2000-2001] ITA No. 3149/DEL/2009 [A.Y 2001-2002] ITA No. 3150/DEL/2009 [A.Y 2002-2003] M/s Siemens Mobile Communications SPA Vs. The Dy.C.I.T [Formerly Siemens Information and [Now D.D.I.T] Communication Networks SPA] Intll. Taxation [Formerly ITALTEL SPA] New Delhi PAN : ITA No. 3012/DEL/2003 [A.Y 1998-1999] The Dy.C.I.T Vs. M/s Siemens Mobile Commu…

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

…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 above legal grounds, he submitted that there is no fixed place available at the disposal of the Appellant at the premises of LEGIL in India (or any other place in India) nor…

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

…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 above legal grounds, he submitted that there is no fixed place available at the disposal of the Appellant at the premises of LEGIL in India (or any other place in India) nor…

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

…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 above legal grounds, he submitted that there is no fixed place available at the disposal of the Appellant at the premises of LEGIL in India (or any other place in India) nor…

Gemological Institute of America. Inc, Mumbai vs. Addl CIT (It) RG 2(3), Mumbai

In the result, the appeal of the assessee is allowed, as above

ITA 1138/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Jun 2019AY 2010-11

Bench: Hon’Ble Justice Shri P.P. Bhatt & Shri G.S. Pannu, Vice-Assessment Year : 2010-11

For Respondent: Shri V. Sreekar, CIT-DR

Section 144C(13)Section 144C(5)Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “I”, MUMBAI Before Hon’ble Justice Shri P.P. Bhatt, President & Shri G.S. Pannu, Vice-President Assessment Year : 2010-11 Gemological Institute of America, Inc The Addl. Commissioner of C/o. GIA India Laboratory Pvt. Ltd., Income-tax Vs. 10th Floor, Trade Centre, (International Taxation), Range-2(3), Bandra Kurla Complex, Mumbai Bandra (E), Mumbai PAN: AADCG7962K (Appellant) (Respondent) Applicant by : Shri J.D. Mistry, & Shri Niraj Sheth, Respondent by : Shri V. Sreekar, CIT-DR Date of Hearing : 26.03.2019 Date of Pronouncement : 21.06.2019 O R D E R…

Jas Forwarding Worldwide Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 3296/DEL/2011[2007-08]Status: DisposedITAT Delhi08 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year:2007-08

For Respondent: Shri Robin Rawan, Sr. DR

Section 143(2)Section 143(3)Section 40

…ng functions of the multinational enterprise. In such a case nothing further would be left to attribute to the PE…” This principle of law has been recently again upheld and applied by SC in the case of Honda Motor Co. (301 CTR 601 (SC)) and E-funds Solutions (399 ITR 34 (SC)). 20. Further, we find that the Ld. CIT(A) has discussed the essential ingredients for attracting Section 9(1) of the Act and has held that the non-residents are liable to tax in India on account of ‘business connection’ and has thereafter has given a finding that there is no business connection in India. On perusal of the material placed on…

DCIT, New Delhi vs. M/S Jas Forwarding World Pvt. Ltd., New Delhi

The appeal of the Assessee is allowed whereas the appeal of the Revenue is dismissed

ITA 3222/DEL/2011[2007-08]Status: DisposedITAT Delhi08 May 2019AY 2007-08

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year:2007-08

For Respondent: Shri Robin Rawan, Sr. DR

Section 143(2)Section 143(3)Section 40

…ng functions of the multinational enterprise. In such a case nothing further would be left to attribute to the PE…” This principle of law has been recently again upheld and applied by SC in the case of Honda Motor Co. (301 CTR 601 (SC)) and E-funds Solutions (399 ITR 34 (SC)). 20. Further, we find that the Ld. CIT(A) has discussed the essential ingredients for attracting Section 9(1) of the Act and has held that the non-residents are liable to tax in India on account of ‘business connection’ and has thereafter has given a finding that there is no business connection in India. On perusal of the material placed on…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

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

ITA 3411/DEL/2010[2004-05]Status: DisposedITAT Delhi20 Aug 2018AY 2004-05

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R

Section 143(3)Section 9

…v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Honda Motor Co. Ltd, Japan v. Asstt. Director of Income-Tax [Civil Appeal No (s) 2833 of 2018 (Arising out of SLP(C) No. 25363 of 2014] (SC) 9. On the other hand, ld. CIT-DR submitted that there has been no transfer pricing analysis in the case of the assessee in the Assessment Year 2003-04 and only form 3CEB was submitted without any TP stu…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

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

ITA 3410/DEL/2010[2003-04]Status: DisposedITAT Delhi20 Aug 2018AY 2003-04

Bench: Shri Amit Shukla & Shri O.P. Kant

For Appellant: S/Shri Porus Kaka, Sr. Adv. &For Respondent: Shri G.K. Dhall, CIT-D.R

Section 143(3)Section 9

…v. Morgan Stanley & Co. [2007] 292 ITR 416(SC) Galileo Nederland BV v. Assistant Director of Income-tax, Circle-i(2), (Intl. Tax), New Delhi [2014] 367 ITR 319 (Delhi High Court) Assistant Director of Income-tax-i, New Delhi v. E-Funds IT Solution Inc. [2017) 399 ITR 34 (SC) Honda Motor Co. Ltd, Japan v. Asstt. Director of Income-Tax [Civil Appeal No (s) 2833 of 2018 (Arising out of SLP(C) No. 25363 of 2014] (SC) 9. On the other hand, ld. CIT-DR submitted that there has been no transfer pricing analysis in the case of the assessee in the Assessment Year 2003-04 and only form 3CEB was submitted without any TP stu…

DIT v. Morgan Stanley Co. Inc.

What is DIT v. Morgan Stanley Co. Inc. authority for?

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Issues it is cited on

Judgments citing DIT v. Morgan Stanley Co. Inc.

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M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

DDIT, New Delhi vs. M/S. Yum! Restaurants (Asia) Pte Ltd., New Delhi

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

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

M/S. Siemens Mobile Communication Spa, New Delhi vs. DDIT, New Delhi

Siemens Communication Spa vs. DDIT, Circle-2(2)

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

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

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

Gemological Institute of America. Inc, Mumbai vs. Addl CIT (It) RG 2(3), Mumbai

Jas Forwarding Worldwide Pvt. Ltd., New Delhi vs. DCIT, New Delhi

DCIT, New Delhi vs. M/S Jas Forwarding World Pvt. Ltd., New Delhi

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi