DIT v. Western Union Financial Services Inc.

472 ITR 220High Court2025#20948 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(3)Section 144C(13)Section 10(50)Section 234ASection 234BSection 270ASection 5Section 5(4)(a)

Issues it is cited on

dependent agent pebusiness connectionsection 18assistant directorsection 16permanent establishmentinterest under section 234asection 270advance taxsection 144c(13)section 270ainternational transaction

Judgments citing DIT v. Western Union Financial Services Inc.

Lm Wind Power As, Denmark vs. Assistant Commissioner of Income Tax, Circle International Tax 2(2)(1), Delhi

In the result, ground raised by the assessee is allowed

ITA 4280/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 271ASection 44DSection 5Section 92C

…n the recent decision passed by the Hon’ble Delhi High Court in the case of Progress Rail Locomotive Inc vs DCIT: [2024] 466 ITR 76 (Del). 22. He submitted that Hon’ble Delhi High Court in the case of DIT vs Western Union Financial Services Inc (Del): [2025] 472 ITR 220 (Del), following the decision in the case of Progress Rail (supra) held as under: “49. For the purposes of being acknowledged as a PE, the said office would have had to qualify the provisions of sub-paras 1 and 2 of Article 5. It would thus have to be held to be a 'fixed place' through which the business of the enterprise was being wholly or part…

Zscaler, Inc., United States of America vs. DCIT, International Tax, Circle 3(1)(1), New Delhi

The appeals are allowed

ITA 928/DEL/2025[2022-23]Status: DisposedITAT Delhi18 Jun 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR
Section 142(1)Section 143(2)Section 143(3)

…ilment of the business interests of another, it would also have to be additionally proven that it does so 'habitually'. 17. Further reliance can be placed on the judgment of the Hon’ble Delhi High Court in DIT vs. Western Union Financial Services Inc. [2025] 472 ITR 220, wherein, while following the aforesaid principles, it has been held that if the conditions provided under Article 5(4) of the India-US DTAA are not met, the Liaison Office cannot be classified as DAPE. Then in SFDC Ireland vs. CIT, (2025) 171 taxman.com 731, decision heavealy relied by ld. Sr. Counsel, the Hon’ble High Court has held that in abs…

Zscaler, Inc., United States vs. Deputy Commissioner of Income Tax, International Tax, Circle 3(1)(1), Delhi

The appeals are allowed

ITA 3376/DEL/2023[2021-22]Status: DisposedITAT Delhi18 Jun 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR
Section 142(1)Section 143(2)Section 143(3)

…ilment of the business interests of another, it would also have to be additionally proven that it does so 'habitually'. 17. Further reliance can be placed on the judgment of the Hon’ble Delhi High Court in DIT vs. Western Union Financial Services Inc. [2025] 472 ITR 220, wherein, while following the aforesaid principles, it has been held that if the conditions provided under Article 5(4) of the India-US DTAA are not met, the Liaison Office cannot be classified as DAPE. Then in SFDC Ireland vs. CIT, (2025) 171 taxman.com 731, decision heavealy relied by ld. Sr. Counsel, the Hon’ble High Court has held that in abs…

Shri Vijay Singh, Gurgaon vs. ITO, Gurgaon

The appeals are allowed

ITA 928/DEL/2017[2013-14]Status: DisposedITAT Delhi01 Apr 2025AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwal, Ccountant Member Assessment Year: 2021-22 Assessment Year : 2022-23 Zscaler Inc., Vs Dcit, 120, Holger Way San Jose, International Tax Circle 3(1)(1), California, Usa, Delhi. Usa 95134. Pan: Aaacz4350P (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate; Shri Kishore Kunal, Advocate; Ms Ankita Prakash, Advocate; & Shri Govind Gupta, Advocate Revenue By : Ms Ekta Jain, Cit-Dr Date Of Hearing : 05.05.2025 Date Of Pronouncement : 18.06.2025 Order Per Anubhav Sharma, Jm: These Appeals Are Preferred By The Assessee Against The Final Assessment Orders Dated 31.10.2023 & 22.01.2025 Passed By The Dy. Commissioner Of Income-Tax, International Tax Circle 3(1)(1), Delhi (Hereinafter Referred To As The Ld. Ao) U/S 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Ms Ekta Jain, CIT-DR
Section 142(1)Section 143(2)Section 143(3)

…ilment of the business interests of another, it would also have to be additionally proven that it does so 'habitually'. 17. Further reliance can be placed on the judgment of the Hon’ble Delhi High Court in DIT vs. Western Union Financial Services Inc. [2025] 472 ITR 220, wherein, while following the aforesaid principles, it has been held that if the conditions provided under Article 5(4) of the India-US DTAA are not met, the Liaison Office cannot be classified as DAPE. Then in SFDC Ireland vs. CIT, (2025) 171 taxman.com 731, decision heavealy relied by ld. Sr. Counsel, the Hon’ble High Court has held that in abs…

DIT v. Western Union Financial Services Inc. (472 ITR 220) — Cited in 4 Judgments | BharatTax