Galileo International Inc. v. DCIT

116 ITD 1Income Tax Appellate Tribunal2009#2904 most cited

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

Income is chargeable to tax in India only to the extent it is reasonably attributable to operations carried out in India, especially when the amounts paid to associated enterprises are at arm's length.

41

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2024.

Also referred to as

Galileo International Inc. v. DCIT · section 9(1)(i) · business connection · tax treaty · Article 7 · income attribution · arm's length price · operations in India · permanent establishment · service PE

Also reported as

114 TTJ 289

Sections most often in play

Section 143(3)Section 115BBESection 142(1)Section 143(2)Section 144Section 144CSection 144C(13)Section 145(3)

Issues it is cited on

agency pesection 9(1)(i)service peroyalty incomebusiness connectionsection 9(1)(vi)tax treatypermanent establishmentmost appropriate methodsection 9(1)arm's length pricesection 92c

Judgments citing Galileo International Inc. v. DCIT

ITO , NCRB JAIPUR vs. PRAKASH AGARWAL, JAIPUR

In the result, the appeal of the revenue is dismissed

ITA 54/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Oct 2024AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Anil Kumar Sharma, CAFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 143(2)Section 143(3)Section 40A(3)Section 44ASection 68

…1 (Himachal Pradesh) High Court of Himachal Pradesh 2 Vaishnavi Bullion (P.) Ltd. vs. ACIT [2022] 145 taxmann.com 197 8-53 (Hyderabad-Trib.) In the ITAT Hyderabad Bench ‘B’ 3 Income tax Officer, Ward-1, Murshidabad vs. Kenaram Saha & 54-78 Subhash Saha [2009] 116 ITD 1 (Kolkata) (SB) In the ITAT Kolkata Bench (Special Bench) 4 C. Shaji vs. Income Tax Officer, ITA No. 505/Coch/2017, Income 79-89 Tax Appellate Tribunal-Cochin. 6. On the other hand ld. AR of the assessee relied upon the detailed finding recorded in the order of the ld. CIT(A). To support the contentions recorded in the order of the ld. CIT(A) the…

ITOCHU CORPORATION,JAPAN vs. ACIT (INTERNATIONAL TAXATION), CIRCLE-2(1)(1), NEW DELHI

The appeal is allowed

ITA 760/DEL/2021[2017-18]Status: DisposedITAT Delhi26 Jul 2024AY 2017-18

Bench: Shri Gs Pannu & Shri Anubhav Sharma

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT( DR)
Section 143(2)Section 143(3)Section 144C

…y or partly being carried on. He relied, in this regard on Para 32.1 of the Commentary on OECD Model Tax Convention, Article 5 of the India-Japan tax treaty and the decision of ITAT Delhi in Galileo International Inc. Deputy Commissioner of Income-tax, [2009] 116 ITD 1 (Delhi). 3.1.3 The assessee contended, on the other hand, that it is a company incorporated in Japan and is one of the leading sogo shosha (trading company) in the country. It is engaged in domestic trading, import/export, and overseas trading of various products. Itochu Japan supplies to various Indian customers, several products including oil, ch…

THE DY. DIT (IT) 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

In the result, appeal of Revenue is dismissed

ITA 3880/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004
For Appellant: Shri Niraj Sheth, Advocate with Shri Jai BhansaliFor Respondent: Shri Anil Sant
Section 9(1)(i)

…le -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. DCIT, 114 TTJ 289 (Del.-Trib.). 8. The Id.Counsel for the assessee further submitted that assuming without admitting that the assessee has business connection in India, as per section 9(1)(i) of the Act, only as much of the Revenue is chargeable to tax in India as reasonably attributable to the operations carried out in India. In the instant case ZTL and El-Zee ar…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. THE ITO (IT) 3(1), MUMBAI

ITA 3149/MUM/2007[2003-2004]Status: DisposedITAT Mumbai02 Jan 2024AY 2003-2004

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…le -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. DCIT, 114 TTJ 289 (Del.-Trib.). 8. The Id.Counsel for the assessee further submitted that assuming without admitting that the assessee has business connection in India, as per section 9(1)(i) of the Act, only as much of the Revenue is chargeable to tax in India as reasonably attributable to the operations carried out in India. In the instant case ZTL and El-Zee ar…

ADIT (I.T) - 1(2), MUMBAI vs. ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.), MUMBAI

ITA 4631/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…le -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. DCIT, 114 TTJ 289 (Del.-Trib.). 8. The Id.Counsel for the assessee further submitted that assuming without admitting that the assessee has business connection in India, as per section 9(1)(i) of the Act, only as much of the Revenue is chargeable to tax in India as reasonably attributable to the operations carried out in India. In the instant case ZTL and El-Zee ar…

ATL MEDIA LIMITED (AS A SUCCESSOR TO EXPAND FAST HOLDINGS LTD.),MUMBAI vs. DDIT (I.T.) - 1(2), MUMBAI

ITA 4479/MUM/2006[2002-2003]Status: DisposedITAT Mumbai02 Jan 2024AY 2002-2003

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआ.अ.सं.4479/मुं/2006 (नि. व.2002-03)

For Appellant: Shri Niraj Sheth, Advocate withFor Respondent: Shri Anil Sant
Section 9(1)(i)

…le -7 of the DTAA, however, the provisions of section 9(1)(i) of the Act are pari-materia to the provisions of Article 7.1 of the Tax Treaty. To buttress his arguments he referred to the decision of Tribunal in the case of Galileo International Inc. vs. DCIT, 114 TTJ 289 (Del.-Trib.). 8. The Id.Counsel for the assessee further submitted that assuming without admitting that the assessee has business connection in India, as per section 7 ITA NO.4479/MUM/2006 (A.Y. 2002-03) ITA NO.3149/MUM/2007 (A.Y. 2003-04) ITA NO.4631/MUM/2006 (A.Y. 2002-03) ITA NO.3880/MUM/2007 (A.Y. 2003-04) 9(1)(i) of the Act, only as much of…

THE ACIT 3(2), INDORE vs. M/S. SIMRAN DEVELOPERS, INDORE

ITA 796/IND/2018[2014-15]Status: DisposedITAT Indore18 Apr 2023AY 2014-15

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Ito-3(2), M/S. Simran Developers Indore 402, Mark Building, बनाम/ Saket Square, Vs. Indore (Appellant / Revenue) (Respondent / Assessee) Pan: Ackfs 1946 B Revenue By Shri Ashish Porwal, Sr. Dr Assessee By None Date Of Hearing 16.03.2023 Date Of Pronouncement 18.04.2023

Section 143(3)Section 40A(3)

…at the seller Shri Jineshwar Lallulalji Jain was well known to the assessee and the seller was maintaining regular bank account. (c) The Ld. CIT(A) erred in ignoring the decision of Hon'ble Kolkata Tribunal in case of ITO v. Kenaram Saha & Subhash Saha [2009] 116 ITD 1 (Kol.-Trib.) (SB) regarding applicability of Rule 6DD(g) of Income Tax Rules, 1962. (d) The Ld. CIT(A) erred in relying only on the submissions made by not considering the facts and details mentioned by the AO. (e) The Ld. CIT(A) erred in making the decision against the Principle of Natural Justice by not considering the facts/observation made by t…

ITO, NEW DELHI vs. SAHASRA ELECTRONICS (P) LTD., NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 534/DEL/2010[2006-07]Status: DisposedITAT Delhi26 Dec 2022AY 2006-07

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2006-07

Section 10ASection 143(1)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2006-07 Sahasra Electronics Pvt. Vs. ITO, Ward-7(2), Ltd., House No.33, New Delhi Pocket-1, Jasola, New Delhi. PAN :AAFCS4643L (Appellant) (Respondent) Assessment Year: 2006-07 ITO, Ward-7(2), Vs. Sahasra Electronics Pvt. New Delhi Ltd., House No.33, Pocket-1, Jasola, New Delhi. PAN :AAFCS4643L (Appellant) (Respondent) Assessee by Shri Tarun Chanana, Advocate Department by Shri Abhishek Kumar, Sr. DR Date of hearing 29.11.2022 Date of prono…

SAHASRA ELECTRONICS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 161/DEL/2010[2006-07]Status: DisposedITAT Delhi26 Dec 2022AY 2006-07

Bench: Shri Anil Chaturvedi & Ms. Astha Chandraassessment Year: 2006-07

Section 10ASection 143(1)Section 143(3)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment Year: 2006-07 Sahasra Electronics Pvt. Vs. ITO, Ward-7(2), Ltd., House No.33, New Delhi Pocket-1, Jasola, New Delhi. PAN :AAFCS4643L (Appellant) (Respondent) Assessment Year: 2006-07 ITO, Ward-7(2), Vs. Sahasra Electronics Pvt. New Delhi Ltd., House No.33, Pocket-1, Jasola, New Delhi. PAN :AAFCS4643L (Appellant) (Respondent) Assessee by Shri Tarun Chanana, Advocate Department by Shri Abhishek Kumar, Sr. DR Date of hearing 29.11.2022 Date of prono…

GURUDEV APPARELS,TIRUPPUR vs. DCIT, TIRUPPUR

In the result, the appeal of the Assessee in I

ITA 257/CHNY/2017[2013-14]Status: DisposedITAT Chennai27 May 2022AY 2013-14

Bench: Shri G. Manjunatha & Shri Anikesh Banerjeeआयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. G. Johnson, Addl. CIT
Section 1Section 143(3)Section 194CSection 250(6)Section 40Section 40ASection 40A(3)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जी मंजूनाथा, लेखा सद" के सम", "ी अिनकेश बनज", "ाियक सद" एवं BEFORE SHRI G. MANJUNATHA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER आयकर अपील सं./I.T.A No.:257/Chny/2017 िनधा"रण वष" /Assessment Year: 2013 - 2014 M/s. Gurudev Apparels, The Deputy Commissioner of No.34, SIDCO Industrial Estate, Income Tax, Tekma Nagar, Vs. Circle – 1, Pongupalayam, Tirupur Tirupur – 641 666. PAN : AAFFG 3763K (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Mr. S. Sridhar, Advocate ""यथ" क" ओ…

SABRE ASIA PACIFIC PTE LTD (EARLIER KNOWN AS M/S.ABACUS INTERNATIONAL PTE LIMITED),MUMBAI vs. DCIT (IT) 1(1)(1), MUMBAI

ITA 4968/MUM/2017[2013-14]Status: DisposedITAT Mumbai08 Jul 2020AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.4968/Mum/2017 (निर्धारण वर्ा / Assessment Year:2013-14) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (International Taxation)- 1(1)(1), Room No. (Earlier Known As M/S Abacus International Pte Ltd.), Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…erwise acting independently. The assessee in order to support its contention that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distributi…

SABRE ASIA PACIFIC PTE. LTD,MUMBAI vs. DCIT (INTERNATIONAL TAXATION)-4(2)(1), MUMBAI

ITA 7379/MUM/2018[2014-15]Status: DisposedITAT Mumbai17 Feb 2020AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…erwise acting independently. The assessee in order to support its contention that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distributi…

SABRE ASIA PACIFIC PTE. LTD,MUMBAI vs. DCIT (IT) 1(1)(1), MUMBAI

ITA 664/MUM/2017[2012-13]Status: DisposedITAT Mumbai17 Feb 2020AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri N.K. Pradhan, Am आयकर अपील सं./ I.T.A. No.664/Mum/2017 (निर्धारण वर्ा / Assessment Year:2012-13) Sabre Asia Pacific Pte. Ltd. Deputy Commissioner Of Income Tax (Earlier Known As M/S Abacus International Pte Ltd.), (International Taxation)- 1(1)(1), Room No. Abacus Plaza, 3 Tampines Central I, 117, 1St Floor, Scindia House, Ballard बिधम/ # 08-01 Singapore 529540 Estate, Mumbai 400 038. Vs. C/O Deloitte Haskins & Sells Llp India Bulls Financial Centre Tower 3, 28Th Floor, Senapati Bapat Marg, Elphinstone (W),Mumbai-400 013. स्थायीलेखासं./जीआइआरसं./ Pan/Gir No. Aabca6590M (अपीलाथी/Appellant) (प्रत्यथी /Respondent) :

For Appellant: Shri Nitesh Joshi, A.RFor Respondent: Shri Avaneesh Tiwari, D.R
Section 143(3)

…erwise acting independently. The assessee in order to support its contention that it did not have a PE in India relied on the orders of the coordinate benches of the Tribunal, viz. ITAT Delhi „B‟ bench in the case of Galileo International Inc. Vs. DCIT (2009) 116 ITD 1 and Amadeus Global Travel Distribution S.A Vs. DCIT & Anr. (2008) 113 TTJ 767. 5. The A.O after deliberating on the contentions which were advanced by the assessee in order to impress upon him that it did not have any PE in India was however not persuaded to accept the same. The A.O observed that the principal activities, viz. marketing, distributi…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,UNITED ARAB EMIRATES vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 957/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Dec 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…monstrating that certain space is available to the non- resident is not enough and for a PE the non-resident must have a place / premises at its disposal as a matter of right. Reliance is also placed on the decision of Galileo International Inc. V. DCIT[2009] 116 ITD 1 (Del) which upheld similar principle. ITA No. 579/Del/2013, ITA No. 779/Del/2014, 20 ITA No. 1762/Del/2015 & ITA No. 957/Del/2016 xi.) The Supreme Court in the case of Morgan Stanley and Co. (2007) 292 ITR 416 (SC) has held that the following two conditions need to be satisfied in order to create a fixed base PE: - Existence of a fixed place of…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 1762/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…monstrating that certain space is available to the non- resident is not enough and for a PE the non-resident must have a place / premises at its disposal as a matter of right. Reliance is also placed on the decision of Galileo International Inc. V. DCIT[2009] 116 ITD 1 (Del) which upheld similar principle. ITA No. 579/Del/2013, ITA No. 779/Del/2014, 20 ITA No. 1762/Del/2015 & ITA No. 957/Del/2016 xi.) The Supreme Court in the case of Morgan Stanley and Co. (2007) 292 ITR 416 (SC) has held that the following two conditions need to be satisfied in order to create a fixed base PE: - Existence of a fixed place of…

M/S. HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 779/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…monstrating that certain space is available to the non- resident is not enough and for a PE the non-resident must have a place / premises at its disposal as a matter of right. Reliance is also placed on the decision of Galileo International Inc. V. DCIT[2009] 116 ITD 1 (Del) which upheld similar principle. ITA No. 579/Del/2013, ITA No. 779/Del/2014, 20 ITA No. 1762/Del/2015 & ITA No. 957/Del/2016 xi.) The Supreme Court in the case of Morgan Stanley and Co. (2007) 292 ITR 416 (SC) has held that the following two conditions need to be satisfied in order to create a fixed base PE: - Existence of a fixed place of…

M/S. HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

ITA 579/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…monstrating that certain space is available to the non- resident is not enough and for a PE the non-resident must have a place / premises at its disposal as a matter of right. Reliance is also placed on the decision of Galileo International Inc. V. DCIT[2009] 116 ITD 1 (Del) which upheld similar principle. ITA No. 579/Del/2013, ITA No. 779/Del/2014, 20 ITA No. 1762/Del/2015 & ITA No. 957/Del/2016 xi.) The Supreme Court in the case of Morgan Stanley and Co. (2007) 292 ITR 416 (SC) has held that the following two conditions need to be satisfied in order to create a fixed base PE: - Existence of a fixed place of…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…4 ITR 256) [Delhi High Court], confirmed by Supreme Court  Rolls Royce Plc (339 ITR 147) [Delhi High Court]  Rolls Royce Singapore (347 ITR 192) [Delhi High Court]  Hyundai Rotem Company (ITA No. 3300 to 3302/DEL/2009) [Delhi ITAT]  Galileo International (114 TTJ 289) [Delhi ITAT]  Ranbaxy Laboratories Limited (114 TTJ 1) [Delhi ITAT] iii. To support his above contention, Ld AR referred to observation of the OECD in Model Tax Convention on Income and on Capital (2014 version) on paragraph 2 to Article 7 as well, which is reproduced as under: “16. The basic approach incorporated in the paragraph for the purp…

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…4 ITR 256) [Delhi High Court], confirmed by Supreme Court  Rolls Royce Plc (339 ITR 147) [Delhi High Court]  Rolls Royce Singapore (347 ITR 192) [Delhi High Court]  Hyundai Rotem Company (ITA No. 3300 to 3302/DEL/2009) [Delhi ITAT]  Galileo International (114 TTJ 289) [Delhi ITAT]  Ranbaxy Laboratories Limited (114 TTJ 1) [Delhi ITAT] iii. To support his above contention, Ld AR referred to observation of the OECD in Model Tax Convention on Income and on Capital (2014 version) on paragraph 2 to Article 7 as well, which is reproduced as under: “16. The basic approach incorporated in the paragraph for the purp…

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…4 ITR 256) [Delhi High Court], confirmed by Supreme Court  Rolls Royce Plc (339 ITR 147) [Delhi High Court]  Rolls Royce Singapore (347 ITR 192) [Delhi High Court]  Hyundai Rotem Company (ITA No. 3300 to 3302/DEL/2009) [Delhi ITAT]  Galileo International (114 TTJ 289) [Delhi ITAT]  Ranbaxy Laboratories Limited (114 TTJ 1) [Delhi ITAT] iii. To support his above contention, Ld AR referred to observation of the OECD in Model Tax Convention on Income and on Capital (2014 version) on paragraph 2 to Article 7 as well, which is reproduced as under: “16. The basic approach incorporated in the paragraph for the purp…

Showing 1–20 of 41 · Page 1 of 3