Formula One World Championship Ltd. v. CIT (International Taxation)

80 Taxmann.com 347Supreme Court of India2017#7083 most cited

What is Formula One World Championship Ltd. v. CIT (International Taxation) authority for?

For a place to constitute a Permanent Establishment (PE), it must be at the 'disposal' of the enterprise, and the business must be carried on through that place.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2026.

Also referred to as

Formula One World Championship Ltd · Permanent Establishment · PE · fixed place of business · disposal test · business carried on through

Sections most often in play

Section 234BSection 9(1)(vi)Section 234ASection 92Section 143(3)Section 144C(13)Section 244ASection 270A

Issues it is cited on

profit split methodservice pecost plus methodagency pefixed place pefees for included servicesroyalty incomesection 9(1)(vi)right to receivepermanent establishmentinterest u/s 234bsection 90(2)

Judgments citing Formula One World Championship Ltd. v. CIT (International Taxation)

General Reinsurance Corporation, United States of America vs. Assistant Commissioner of Income-Tax (International Taxation), Circle 2(3)(2), Mumbai

In the result, the Ground No

ITA 1817/MUM/2025[2022-23]Status: DisposedITAT Mumbai07 Jan 2026AY 2022-23

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) General Reinsurance Corporation Acit (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6Th Floor, Kautilya Wilmington, United States, 19801 Usa Bhavan, G Block, Bandrakurla Complex, Bandra (East), [Pan:Aahcg8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue

Section 143(2)Section 143(3)Section 254(1)Section 9(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER (Physical hearing) General Reinsurance Corporation ACIT (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6th Floor, Kautilya Wilmington, United States, 19801 USA Bhavan, G Block, BandraKurla Complex, Bandra (East), [PAN:AAHCG8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue Assessee by Shri Madhur Agarwal Advocate Revenue by Shri Krishna Kumar, Sr. DR Date of institution of appeal 18.03.2025 Date of hearing 16.10…

Oracle Systems Corporation, New Delhi vs. DDIT, New Delhi

In the result, assessee’s appeals in :

ITA 3313/DEL/2013[2005-06]Status: DisposedITAT Delhi02 Jan 2026AY 2005-06

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

ITA 1836/DEL/2009[2004-05]Status: DisposedITAT Delhi02 Jan 2026AY 2004-05

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

ITA 1835/DEL/2009[2003-04]Status: DisposedITAT Delhi02 Jan 2026AY 2003-04

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

ITA 1834/DEL/2009[2002-03]Status: DisposedITAT Delhi02 Jan 2026AY 2002-03

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Oracle Systems Corporation, New Delhi vs. ADIT, New Delhi

In the result, assessee’s appeals in :

ITA 1833/DEL/2009[2001-02]Status: DisposedITAT Delhi02 Jan 2026AY 2001-02

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri G.C. Srivastava, AdvFor Respondent: Shri Indruj Sngh Rai, Spl. Counsel
Section 234ASection 250(1)(a)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1833/DEL/2009 [A.Y 2001-02] ITA No. 1834/DEL/2009 [A.Y 2002-03] ITA No. 1835/DEL/2009 [A.Y 2003-04] ITA No. 1836/DEL/2009 [A.Y 2004-05] ITA No. 3313/DEL/2013 [A.Y 2005-06] Oracle Systems Corporation Vs. The A.D.I.T Formerly known as Oracle Corporation Circle -2(1) C/o Pricewaterhouse Coopers Pvt Ltd International Taxation Sucheta Bhawan, Gate No. 2 New Delhi 2nd Floor, 11-A, Vishnu Digamber Marg New Delhi PAN : (Applicant) (Respondent) Assessee By :…

Alstom (Thailand) Ltd (Formerly Known As Bombardier Transportation Signal (Thailand) Limited), Thailand vs. ACIT, Circle-1(1)(2) Int. Taxation, Delhi

In the result, appeal is allowed

ITA 1930/DEL/2023[2020-21]Status: DisposedITAT Delhi30 Oct 2023AY 2020-21

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Year: 2020-21 Alstom (Thailand) Ltd. (Formerly Versus Acit, Circle 1(1)(2), Known As Bombardier International Taxation, Transportation Signal (Thailand) Delhi. Limited Thailand. No. 724, Phase 3, Gidc, Vadodara, Gujrat. Pan: Aadcb5702A (Appellant) (Respondent) Assessee By : Sh. Shashwat Bajpai, Adv. Revenue By : Sh. Vizay B. Vasanta, Cit-Dr Date Of Hearing : 18.10.2023 Date Of Pronouncement: 30.10.2023 Order

For Appellant: Sh. Shashwat Bajpai, AdvFor Respondent: Sh. Vizay B. Vasanta, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 144C(13)

…stating that the disposal test has not been satisfied as no place of disposal was available to the appellant in India and for this proposition, reliance was placed on the decision of the Hon'ble Supreme Court in the case of Formula One World Championship Ltd 80 Taxmann.com 347. 33. Per contra, the ld. DR strongly supported the findings of the DRP. It is the say of the ld. DR that since it is composite contract, therefore, 9 there has to be attribution. The ld. DR pointed out that as per the contract, liability was fastened jointly and severally and the same profit has to be attributed for supply made to India b…

M/S. Linklaters, Mumbai vs. The DDIT (It) 4(1), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3280/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Linklaters v. DDIT (International Taxation) – 4(1) Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 PAN: AABFL2160M (Appellant) (Respondent) DDIT (International Taxation) – 4(1) v. Linklaters Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Cen…

DDIT (It)-4(1), Mumbai vs. M/S. Linklaters, Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 3039/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Linklaters v. DDIT (International Taxation) – 4(1) Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 PAN: AABFL2160M (Appellant) (Respondent) DDIT (International Taxation) – 4(1) v. Linklaters Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Cen…

Bombardier Transportation Signal (Thailand) Limited, Thailand vs. ACIT, Circle Int. Taxation 1(1)(2), New Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 726/DEL/2023[2016-17]Status: DisposedITAT Delhi31 Aug 2023AY 2016-17

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle-1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2193/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Aug 2023AY 2019-20

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle 1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2192/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Aug 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Sweden Ab, New Delhi vs. DCIT (International Taxation), New Delhi

In the result the appeal filed by the assessee in ITA No

ITA 859/DEL/2016[2011-12]Status: DisposedITAT Delhi29 Oct 2020AY 2011-12

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble[A.Y 2011-12]

For Appellant: Shri Deepak Chopda, AdvFor Respondent: Shri Raman Chopda, CIT-DR
Section 143(3)Section 144C(13)

…stating that the disposal test has not been satisfied as no place of disposal was available to the appellant in India and for this proposition, reliance was placed on the decision of the Hon'ble Supreme Court in the case of Formula One World Championship Ltd 80 Taxmann.com 347. 33. Per contra, the ld. DR strongly supported the findings of the DRP. It is the say of the ld. DR that since it is composite contract, therefore, there has to be attribution. The ld. DR pointed out that as per the contract, liability was fastened jointly and severally and the same profit has to be attributed for supply made to India b…

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

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

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)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Amadeus 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) Assessee by : Shri Ajay Vohra, Sr. Adv Shri Anshul Sachar, CA Revenue by: Shri G. K. Dhall, CIT DR (International Taxation) Date of Hearing 29/04/2019 Date of pronouncement 18/07/2019 O R D E R PER PRASHANT MAHARISHI, A. M. 1. This appeal is filed by th…

DCIT (It) 2(1)(2), Mumbai vs. Dominos Pizza International Franchising Inc, Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 1447/MUM/2016[2012-13]Status: DisposedITAT Mumbai18 May 2018AY 2012-13

Bench: Shri B.R. Baskaran & Shri Pawan Singhdcit (It)-2(1)(2), M/S Dominos Pizza International Room No.1713, 17Th Floor, Franchising Inc, C/O Srbc & Associates, 16Th Floor, The Ruby, Air India Building, Nariman Vs. Point, Mumbai-400021. 29 Senapati Bapat Marg, Dadar (W), Mumbai-400028. Pan: Aaecd2315C Appellant Respondent Appellant By : Shri Samuel Darse (Cit-Dr) Respondent By : Shri M.P. Lohia (Ar) Date Of Hearing : 20.02.2018 Date Of Pronouncement : 18.05.2018 Orderunder Section 254(1)Of Income Tax Act Per Pawan Singh;

For Appellant: Shri Samuel Darse (CIT-DR)For Respondent: Shri M.P. Lohia (AR)
Section 143(3)Section 254(1)Section 44DSection 92F

…establishment, which includes fixed place of business through which the business or enterprise is wholly or partly carried on. In support of his submission, the ld. DR relied upon the decision of Formula One World Championship Ltd. vs. CIT 394 ITR 80/[2017] 80 Taxmann.com 347 (SC). 4. On the other hand, the ld. AR of the assessee supported the order of DRP. The ld. AR of the assessee further submits that the assessee entered into Master Franchises Agreement (MFA) with Domino Pizza India Limited, now known as Jubilant and for the franchise of Dominos Pizza Store. Copy of MFA was furnished to the Assessing Off…

Bay Lines ( Mauritius), Mumbai vs. DDIT (It) 1(2)(1), Mumbai

Accordingly. Therefore this ground raised by the assessee in AY 2011-12 stands allowed

ITA 6716/MUM/2016[2012-13]Status: DisposedITAT Mumbai20 Feb 2018AY 2012-13

Bench: Shri B. R. Baskaran, Am & Shri Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (Ay 1998-99) Bay Lines (Mauritiues) Adit (It) – 3(2) C/O-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabcb5853G & Cross Objection No. 32/Mum/2010 (Ay 1998-99)

For Appellant: Sh. M. V. Rajguru, DRFor Respondent: Sh. S. E. Dastur / Harsh

…IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI B. R. BASKARAN, AM & SHRI SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 1181/Mum/2002 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection Mumbai - 400020 India Pvt. Ltd. 3-C, Omkar Esquare, Sion – बनाम/ Chunabhatti Juction, Vs. Sion Trombay Rd, Sion (E) Mumbai-400022 स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AABCB5853G & Cross Objection No. 32/Mum/2010 (AY 1998-99) Bay Lines (Mauritiues) ADIT (IT) – 3(2) C/o-Freight Connection India Mumbai - 400020 Pvt. Ltd. 3-C, बनाम/ Omkar Esquare, Sion – Vs. Chunabhatti Juction, Sion Trombay Rd…

Formula One World Championship Ltd. v. CIT (International Taxation) (80 Taxmann.com 347) — Cited in 16 Judgments | BharatTax