Galileo International Inc. v. DCIT

19 SOT 257Income Tax Appellate Tribunal2008#3834 most cited

What is Galileo International Inc. v. DCIT authority for?

A Permanent Establishment (PE) may exist where a Computer Reservation System (CRS) is partially located at the subscriber's premises, especially if the taxpayer placed the computers or established the connectivity.

31

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2024.

Also referred to as

Galileo International Inc · DCIT · 19 SOT 257 · permanent establishment · fixed place PE · agency PE · dependent agent PE · business connection · treaty benefits · section 9(1)(i)

Sections most often in play

Section 1961Section 143(2) of the Income Tax ActSection 143(3) of the Income Tax ActSection 144C(13) of the Income Tax ActSection 1961: Section 143(2)Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 234A

Issues it is cited on

fixed place peagency pesection 9(1)(i)dependent agent pesection 5(2)business connectiontreaty benefitssection 254(2)tax residency certificatewithholding taxmistake apparent from recordpermanent establishment

Judgments citing Galileo International Inc. v. DCIT

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6040/DEL/2019[2016-17]Status: HeardITAT Delhi09 Feb 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 7724/DEL/2018[2015-16]Status: HeardITAT Delhi09 Feb 2024AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 559/DEL/2017[2013-14]Status: HeardITAT Delhi09 Feb 2024AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 4838/DEL/2017[2014-15]Status: HeardITAT Delhi09 Feb 2024AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

SABRE INC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 216/DEL/2016[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. SABRE GLBL INC., GURGAON

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6731/DEL/2015[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…teway of assessee, ITA No. 216 & Ors. Sabre GLBL Inc. 7 once accessed makes them agents of the assessee for the set of transactions then in process resulting thereby in a PE. 9. DRP relied Tribunal order in case of Galileo International Inc vs DCIT (2008) 19 SOT 257 (Delhi) and concluded that while examining identical issue of existence of fixed place of PE in case of a CRS company and has held that a fixed place of PE was in existence. It will be appropriate here to reproduce below as what part of this order was relied by the DRP; "17.1. In the present case it is seen that the CRS, which is the source of re…

TRAVELPORT INTERNATIONAL OPERATIONS LIMITED ,BERKSHIRE vs. ACIT CIRCLE-3(1)(1) INTERNATIONAL TAXATION-3, NEW DELHI

In the result, the appeals are partly allowed

ITA 1567/DEL/2022[2019-20]Status: DisposedITAT Delhi10 Jan 2023AY 2019-20

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

…, it would extinguish the assessment as no further income is taxable in India. 34. The ITAT in the case of Galileo International Inc (GII) (Predecessor of the Appellant) in the first batch of 4 years- AY 1995- 96 to 1998-99 vide its order dated 30 Nov. 2007 (19 SOT 257 (DELHI) on the basis a Function, assets and risk (FAR) analysis, held that only 15% of the revenue could be attributed to India which got completely exhausted by the commission paid to the Indian distributor/ ITQPL, resulting in no income remaining to be taxed in India. It was held as under: "9. ……………….....In the present case, we find that only p…

TRAVELPORT INTERNATIONAL OPERATIONS LIMITED,BERKSHIRE vs. ACIT CIRCLE-3(1)(1),INTERNATIONAL TAXATION-3, NEW DELHI

In the result, the appeals are partly allowed

ITA 1566/DEL/2022[2018-19]Status: DisposedITAT Delhi10 Jan 2023AY 2018-19

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Dey

Section 143(3)Section 144C(13)

…, it would extinguish the assessment as no further income is taxable in India. 34. The ITAT in the case of Galileo International Inc (GII) (Predecessor of the Appellant) in the first batch of 4 years- AY 1995- 96 to 1998-99 vide its order dated 30 Nov. 2007 (19 SOT 257 (DELHI) on the basis a Function, assets and risk (FAR) analysis, held that only 15% of the revenue could be attributed to India which got completely exhausted by the commission paid to the Indian distributor/ ITQPL, resulting in no income remaining to be taxed in India. It was held as under: "9. ……………….....In the present case, we find that only p…

ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI vs. SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC, USA

In the result, the appeal of the revenue is dismissed

ITA 7354/DEL/2017[2013-14]Status: DisposedITAT Delhi03 Jan 2023AY 2013-14

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…ng of the Hon’ble AAR in the case of ‘Mastercard Asia Pacific Pte Ltd’ (MasterCard) and the decisions of Hon’ble ITAT, Delhi Bench in the cases of Amadeus Global Travel Distribution SA vs DCIT [2008] 113 TTJ (ITAT Delhi) 767 &GaIileo International Inc. [2008] 19 SOT 257 (Delhi). The legal positions discussed in aforesaid cases are as under- (A) The Hon’ble ITAT Delhi Bench in these two cases held that CRS systems installed in the premises of Indian agents constituted a PE in India, and 15% of income from Indian operations was chargeable to tax in India. (B) In case of Galileo, facts of the case were that the…

SABRE DECISION TECHNOLOGIES INTERNATIONAL LLC,NEW DELHI vs. ACIT, INTERNATIONAL TAXATION, CIRCLE 3(1)(2), NEW DELHI

In the result, the appeal of the revenue is dismissed

ITA 5782/DEL/2017[2014-15]Status: DisposedITAT Delhi03 Jan 2023AY 2014-15

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Gangadhar Panda, CIT-DR
Section 234ASection 44DSection 9Section 9(1)(vi)

…ng of the Hon’ble AAR in the case of ‘Mastercard Asia Pacific Pte Ltd’ (MasterCard) and the decisions of Hon’ble ITAT, Delhi Bench in the cases of Amadeus Global Travel Distribution SA vs DCIT [2008] 113 TTJ (ITAT Delhi) 767 &GaIileo International Inc. [2008] 19 SOT 257 (Delhi). The legal positions discussed in aforesaid cases are as under- (A) The Hon’ble ITAT Delhi Bench in these two cases held that CRS systems installed in the premises of Indian agents constituted a PE in India, and 15% of income from Indian operations was chargeable to tax in India. (B) In case of Galileo, facts of the case were that the…

TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV,NETHERLANDS vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 6515/DEL/2017[2014-15]Status: DisposedITAT Delhi13 Oct 2021AY 2014-15

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 3034/DEL/2016[2010-11]Status: DisposedITAT Delhi13 Oct 2021AY 2010-11

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 3033/DEL/2016[2009-10]Status: DisposedITAT Delhi13 Oct 2021AY 2009-10

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

GALILEO NEDERLAND BV,GURGAON vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 3032/DEL/2016[2008-09]Status: DisposedITAT Delhi13 Oct 2021AY 2008-09

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV., GURGAON

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 6162/DEL/2015[2012-13]Status: DisposedITAT Delhi13 Oct 2021AY 2012-13

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

TRAVELPORT GLOBAL DISTRIBUTION SYSTEM BV,NEDERLAND vs. DCIT, NEW DELHI

In the result, all the appeals of the assessee and CO are allowed and the appeal of the revenue is dismissed

ITA 2101/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Oct 2021AY 2011-12

Bench: Sh. Kul Bharatdr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5601/Del/2010 : Asstt. Year : 2007-08 Travelport Global Distribution System Bv Vs Asstt. Director Of Income (Earlier Known As Galileo Nederland Bv) Tax, Circle-1(2), Bsr & Co., Dlf Building No. 10, 8Th Floor, New Delhi Tower-B, Dlf Cyber City, Phase-Ii, Gurgaon-122002 (Appellant) (Respondent) Pan No. Aaccg2258D

…decisions of Hon'ble Delhi ITAT and Hon'ble Delhi High Court in case of Appellant's predecessor entity i.e. GII and TGDSBV. 23. In the first batch of 4 years i.e. from AY 1995-96 to 1998-99 in case of GII, the Hon'ble Delhi ITAT vide its dated 30 Nov. 2007 (19 SOT 257 (DELHI) held that GII has a fixed place PE and Agency PE in form of the Interglobe in India. (Page 194 to 251 of Paperbook Part 1.) The relevant extracts from this order are re-produced as under: ITA Nos.357/Del/2013, 746/Del/2014 ITA Nos.2101 & 6162/Del/2015 CO No. 01/Del/2021 ITA Nos. 3032, 3033 & 3034/Del/2016 Travelport Global Distribution Sys…

TRAVELPORT INTERNATIONAL OPERATIONS LIMITED,UNITED KINGDOM vs. ACIT CIRCLE- 3(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 163/DEL/2021[2017-18]Status: DisposedITAT Delhi27 Sept 2021AY 2017-18

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing)

For Appellant: Sh. Ajit Kumar Jain, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 143(3)Section 40Section 40a

…a, it would extinguish the assessment as no further income is taxable in India. 34. The ITAT in the case of Galileo International Inc (GII) (Predecessor of the Appellant) in the first batch of 4 years- AY 1995-96 to 1998-99 vide its order dated 30 Nov. 2007 (19 SOT 257 (DELHI) on the basis a Function, assets and risk (FAR) analysis, held that only 15% of the revenue could be attributed to India which got completely exhausted by the commission paid to the Indian distributor/ ITQPL, resulting in no income remaining to be taxed in India. It was held as under: "9. ……………….....In the present case, we find that only p…

DDIT, NEW DELHI vs. M/S. TRAVELPORT LP USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 218/DEL/2014[2010-11]Status: DisposedITAT Delhi09 Nov 2020AY 2010-11

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…and reproduce the documentation for its internal use and for use by the subscribers. 6. During the course of scrutiny assessment proceedings, the Assessing Officer found that the facts of the assessee are similar to the facts of Galileo International Inc., 19 SOT 257, wherein on similar facts, the Tribunal has held that there exists a PE of Galileo in India. 7. Drawing similarity, the Assessing Officer held that Travelport LP has a business connection in India under Section 9(1)(i) of the Act, fixed place of business within the meaning of Article 5(1) of Indo US Treaty and Dependent Agent PE in terms of A…

DDIT, NEW DELHI vs. M/S. TRAVELPORT LP USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 217/DEL/2014[2009-10]Status: DisposedITAT Delhi09 Nov 2020AY 2009-10

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…and reproduce the documentation for its internal use and for use by the subscribers. 6. During the course of scrutiny assessment proceedings, the Assessing Officer found that the facts of the assessee are similar to the facts of Galileo International Inc., 19 SOT 257, wherein on similar facts, the Tribunal has held that there exists a PE of Galileo in India. 7. Drawing similarity, the Assessing Officer held that Travelport LP has a business connection in India under Section 9(1)(i) of the Act, fixed place of business within the meaning of Article 5(1) of Indo US Treaty and Dependent Agent PE in terms of A…

DDIT, NEW DELHI vs. M/S. WORLDSPAN L.P. USA, NEW DELHI

In the result, all the appeals of the Revenue ITA No

ITA 6500/DEL/2012[2007-08]Status: DisposedITAT Delhi09 Nov 2020AY 2007-08

Bench: Shri N.K. Billaiya & Shri K. N Chary

For Appellant: Shri Kanchan Kaushal, FCAFor Respondent: Shri Satpal Gulati, CIT-DR
Section 260ASection 9(1)(i)

…and reproduce the documentation for its internal use and for use by the subscribers. 6. During the course of scrutiny assessment proceedings, the Assessing Officer found that the facts of the assessee are similar to the facts of Galileo International Inc., 19 SOT 257, wherein on similar facts, the Tribunal has held that there exists a PE of Galileo in India. 7. Drawing similarity, the Assessing Officer held that Travelport LP has a business connection in India under Section 9(1)(i) of the Act, fixed place of business within the meaning of Article 5(1) of Indo US Treaty and Dependent Agent PE in terms of A…

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