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

A Computer Reservation System (CRS) installed at the premises of Indian subscribers can constitute a Permanent Establishment (PE) in India, and a portion of income from Indian operations may be taxable in India, potentially exhausted by commission paid to Indian distributors.

How many judgments cite Galileo International Inc. v. DCIT?

31 judgments on BharatTax cite Galileo International Inc. v. DCIT (19 SOT 257), spanning 2014 to 2024.

Which sections of the Income Tax Act does Galileo International Inc. v. DCIT come up under?

It is most often cited in judgments turning on Section 1961, Section 143(2) of the Income Tax Act, Section 143(3) of the Income Tax Act, Section 144C(13) of the Income Tax Act, Section 1961: Section 143(2), Section 1961: Section 143(3).

Galileo International Inc. v. DCIT (19 SOT 257)

DDIT, New Delhi vs. M/S. Worldspan L.P. Usa, New Delhi

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

ITA 6499/DEL/2012[2006-07]Status: DisposedITAT Delhi09 Nov 2020AY 2006-07

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 L.P. Usa, New Delhi

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

ITA 1480/DEL/2012[2008-09]Status: DisposedITAT Delhi09 Nov 2020AY 2008-09

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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘D’, NEW DELHI BEFORE SHRI O.P. KANT, ACCOUNTANT MEMBER AND SHRI K.N. CHARY, JUDICIAL MEMBER Assessment Year: 2010-11 M/s. Voith Paper GmbH, Vs. DDIT, C/o-Mohinder Puri & Co., Circle-2(2), CAs, 1A-1D, Vandhna, 11, New Delhi Tolstoy Marg, New Delhi PAN :AADCV3751B (Appellant) (Respondent) Appellant by Shri Ajay Vohra, Sr. Adv. Shri Akshay Uppal, CA Respondent by Shri G.K. Dhall, CIT(DR) (Intl. Taxation) Date of hearing 28.11.2019 Date of pronouncement 21.02.2020 ORDER PERO.P. KANT, AM: The assessee has preferred this appeal against the final assessment order…