Dy. DIT (International Taxation) v. B4U International

137 ITD 346Income Tax Appellate Tribunal2012#4792 most cited

What is Dy. DIT (International Taxation) v. B4U International authority for?

This case is authority for the proposition that payments for services rendered in India are taxable in India, even if the recipient is a foreign entity, provided the services generate income in India and are not merely ancillary or preparatory.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2022.

Also referred to as

Dy. DIT (International Taxation) v. B4U International · 137 ITD 346 · ITAT Mumbai · international taxation · business income · DTAA · services rendered in India · taxable income · foreign entity

Judgments citing Dy. DIT (International Taxation) v. B4U International

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

ITA 5303/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 5084/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius

ITA 6706/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 6705/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

ITA 1220/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

ACIT (International Taxation), New Delhi vs. M/S. Ess Distribution (Mauritius) S.N.C.E.T Compagnie, New Delhi

ITA 1201/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6579/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6578/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), New Delhi

ITA 4543/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution(Mauritius) S.N.C. Et Compagnie, Mauritius vs. Additional Director of Income Tax, New Delhi

ITA 4426/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3413/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3412/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3388/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3387/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

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)

…unsel relied upon the following decisions: 1) International Global Networks BV v. ADIT, International Taxation, Range 4(1), Mumbai [2017] 84 taxmann.com 188 (Mumbai-Trib.) 2) Deputy Director of Income-tax (IT) - 3(2) v. B4U International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 339 (Mumbai Tribunal) 6) T…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1470/DEL/2015[2011-12]Status: DisposedITAT Delhi17 Oct 2022AY 2011-12
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

M/S. Ariba Inc., Gurgaon vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1469/DEL/2015[2010-11]Status: DisposedITAT Delhi17 Oct 2022AY 2010-11
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 1538/DEL/2013[2009-10]Status: DisposedITAT Delhi17 Oct 2022AY 2009-10
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 3923/DEL/2012[2008-09]Status: DisposedITAT Delhi17 Oct 2022AY 2008-09
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

Ariba Inc., New Delhi vs. ADIT, New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 6090/DEL/2010[2007-08]Status: DisposedITAT Delhi17 Oct 2022AY 2007-08
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…

Ariba Inc, New Delhi vs. ADIT (Intl Taxation), New Delhi

In the result, all these appeals filed by the assessee stand partly

ITA 4584/DEL/2010[2006-07]Status: DisposedITAT Delhi17 Oct 2022AY 2006-07
For Appellant: Shri Himanshu Sinha, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. DR
Section 115ASection 182Section 234BSection 28Section 44DSection 9(1)

…52 Taxman 1) which has been affirmed by the Hon’ble Apex Court in the case of DIT vs. Morgan Stanley and Co. Inc., 292 ITR 416. Similar findings have also been affirmed in the cases of Galileo International Inc. 224 CTR 251; B4U International Holdings Ltd. 137 ITD 346 (2012); and BBC Worldwide Ltd. 203 Taxman 554 (Delhi HC), SET Satellite (Singapore) vs. DDIT (International Taxation) 307 ITR 205 (Bom. HC). 17. Further, assessee’s counsel submitted that there is no base erosion in this case. Submissions in this regard are as under :- “It is submitted that since Ariba India has retained majority of the reve…