(i) Formula One World Championship Ltd. v. CIT

394 ITR 80Supreme Court of India2017#465 most cited

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

This case provides foundational principles that illuminate the contours of the concept of 'Permanent Establishment' (PE) under tax treaties, especially regarding a 'fixed place' PE.

200

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

Formula One World Championship Ltd. v. CIT · Permanent Establishment · PE · fixed place PE · DTAA · tax treaties · section 90(1) · section 9(1)(vi) · treaty benefits · principal purpose test · SC judgement

Also reported as

13 SCC 294

Sections most often in play

Section 1961Section 143(3)Section 144C(13)Section 234BSection 270ASection 234ASection 9(1)(vi)Section 12

Issues it is cited on

section 286(9)section 90(1)(b)principal purpose testmultilateral instrumentsection 2(ma)section 286section 90(1)treaty benefitssection 28(i)pptazadi bachao andolanfixed place pe

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

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 4560/Del/2018 (Assessment Year: 2005-06) ITA No. 1946/Del/2017 (Assessment Year: 2007-08) ITA No. 5020/Del/2018 (Assessment Year: 2009-10) ITA No. 3327/Del/2018 (Assessment Year: 2013-14) LG Electronics Inc. Korea DCIT(International Vs. (LGEK), Taxation), Amti Shrivastava, Advocate, Circle-2(2)(1) C/o. AZB & Partners Advocates Noida, Room No. 312, and Solicitors, 3rd Floor, Aayakar Bhawan, Plot No. A8, Sector-4, Plot No. A-2D, Sector-24, Noida Noida PAN: AAACL7929E…

Gemological Institute of America. Inc, Mumbai vs. Addl CIT (It) RG 2(3), Mumbai

In the result, the appeal of the assessee is allowed, as above

ITA 1138/MUM/2015[2010-11]Status: DisposedITAT Mumbai21 Jun 2019AY 2010-11

Bench: Hon’Ble Justice Shri P.P. Bhatt & Shri G.S. Pannu, Vice-Assessment Year : 2010-11

For Respondent: Shri V. Sreekar, CIT-DR
Section 144C(13)Section 144C(5)Section 234B

…that the assessee company had a PE in India and therefore, business income attributable to such PE is liable to be taxed in India. In support, he has relied on the decision of the Hon'ble Supreme Court in the case of Formula One World Championship Ltd (2017) 394 ITR 80 (SC). 9. We have carefully considered the rival submissions, perused the relevant material, including the orders of the lower authorities as well as the case laws referred at the time of hearing. Notably, the controversy before us primarily revolves around as to whether or not the subsidiary of the assessee company i.e., GIA India Lab can be cons…

M/S. Rolls Royce Plc, New Delhi vs. DCIT, New Delhi

The appeals of the assessee are partly allowed

ITA 1205/DEL/2015[2006-07]Status: DisposedITAT Delhi28 May 2019AY 2006-07

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Percival Billimoria & Shri S.RFor Respondent: Shri G.K. Dhall, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.As. No.3839/DEL/2007, 3247/DEL/2014, 1205/DEL/2015, 5167/DEL/2010 & 834/DEL/2014 Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10 Rolls Royce Plc., v. Deputy Director of Income C/o Luthra & Luthra, Tax, Circle-2(1), Chartered Accountants, International Taxation, A-16/9, Vasant Vihar, New Delhi. New Delhi. TAN/PAN: AACCR6911L (Appellant) (Respondent) Appellant by: Shri Percival Billimoria & Shri S.R. Patnaik, CA Respondent by: Shri G.K. Dhall, CIT-D.…

M/S. Rolls Royce Plc, New Delhi vs. DDIT, New Delhi

The appeals of the assessee are partly allowed

ITA 834/DEL/2014[2009-10]Status: DisposedITAT Delhi28 May 2019AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Percival Billimoria & Shri S.RFor Respondent: Shri G.K. Dhall, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.As. No.3839/DEL/2007, 3247/DEL/2014, 1205/DEL/2015, 5167/DEL/2010 & 834/DEL/2014 Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10 Rolls Royce Plc., v. Deputy Director of Income C/o Luthra & Luthra, Tax, Circle-2(1), Chartered Accountants, International Taxation, A-16/9, Vasant Vihar, New Delhi. New Delhi. TAN/PAN: AACCR6911L (Appellant) (Respondent) Appellant by: Shri Percival Billimoria & Shri S.R. Patnaik, CA Respondent by: Shri G.K. Dhall, CIT-D.…

M/S. Rolls Royce Plc., New Delhi vs. DDIT, New Delhi

The appeals of the assessee are partly allowed

ITA 3247/DEL/2014[2005-06]Status: DisposedITAT Delhi28 May 2019AY 2005-06

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Percival Billimoria & Shri S.RFor Respondent: Shri G.K. Dhall, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.As. No.3839/DEL/2007, 3247/DEL/2014, 1205/DEL/2015, 5167/DEL/2010 & 834/DEL/2014 Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10 Rolls Royce Plc., v. Deputy Director of Income C/o Luthra & Luthra, Tax, Circle-2(1), Chartered Accountants, International Taxation, A-16/9, Vasant Vihar, New Delhi. New Delhi. TAN/PAN: AACCR6911L (Appellant) (Respondent) Appellant by: Shri Percival Billimoria & Shri S.R. Patnaik, CA Respondent by: Shri G.K. Dhall, CIT-D.…

Rolls Royce Plc vs. DDIT Circle 2 (1) International Taxation

The appeals of the assessee are partly allowed

ITA 3839/DEL/2007[2004-2005]Status: DisposedITAT Delhi28 May 2019AY 2004-2005

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Percival Billimoria & Shri S.RFor Respondent: Shri G.K. Dhall, CIT-D.R
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I-2” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER I.T.As. No.3839/DEL/2007, 3247/DEL/2014, 1205/DEL/2015, 5167/DEL/2010 & 834/DEL/2014 Assessment Years: 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10 Rolls Royce Plc., v. Deputy Director of Income C/o Luthra & Luthra, Tax, Circle-2(1), Chartered Accountants, International Taxation, A-16/9, Vasant Vihar, New Delhi. New Delhi. TAN/PAN: AACCR6911L (Appellant) (Respondent) Appellant by: Shri Percival Billimoria & Shri S.R. Patnaik, CA Respondent by: Shri G.K. Dhall, CIT-D.…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1235/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

ADIT, New Delhi vs. Nokia Corportion, Gurgaon

ITA 1234/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1005/DEL/2010[2003-04]Status: DisposedITAT Delhi29 Mar 2019AY 2003-04

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

M/S. Nokia Corporation (Formerly Nokia Networks Oy), New Delhi vs. ACIT, New Delhi

ITA 1004/DEL/2010[2002-03]Status: DisposedITAT Delhi29 Mar 2019AY 2002-03

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2288/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2287/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Asstt. Director of I. Tax vs. Nokia Corporation

ITA 2286/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2137/DEL/2005[2001-2002]Status: DisposedITAT Delhi29 Mar 2019AY 2001-2002

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2136/DEL/2005[2000-2001]Status: DisposedITAT Delhi29 Mar 2019AY 2000-2001

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Nokia Corporation vs. ACIT, Circle-2(1)

ITA 2135/DEL/2005[1999-2000]Status: DisposedITAT Delhi29 Mar 2019AY 1999-2000

Bench: Shri R.K.Panda & Shri Kuldip Singh

For Appellant: Sh. Deepak Chopra, AdvFor Respondent: Sh. G.K.Dhatt, CIT(DR)
Section 44D

…Port Trust [1983] 1441TR 146/15 Taxman 72, wherein the Hon'ble High Court had laid down a very important proposition which is reproduced hereunder: ” 26. Special bench also extracted the key findings of case cited as formula One World Championship Ltd. [2017] 394 ITR 80 (SC) which are as under :- “43. The key sequitur and proposition which is culled out from the judgement of the Hon’ble Supreme Court is that; Firstly, the fix place should be where the commercial and economic activity of the enterprise is carried out; Secondly, such a fix place acts as a virtual projection 31 ITA No. 2135-2137, 2286-2288/Del/200…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…then also on the facts and material on record, it does not constitute a fixed place PE. The reason being that, the essential test which has been laid down now by the Hon'ble Supreme Court in the case of Formula One World Championship Ltd. vs. CIT, reported in 394 ITR 80 (SC), is that the place of the business should be at the disposal of the assessee which is absolutely lacking in the present case. The term ‘at the disposal’ cannot be merely reckoned as giving an access of a place but such a place should be ‘at the disposal’ of the enterprise, that is, when the enterprise has the right to use the said place and h…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…then also on the facts and material on record, it does not constitute a fixed place PE. The reason being that, the essential test which has been laid down now by the Hon'ble Supreme Court in the case of Formula One World Championship Ltd. vs. CIT, reported in 394 ITR 80 (SC), is that the place of the business should be at the disposal of the assessee which is absolutely lacking in the present case. The term ‘at the disposal’ cannot be merely reckoned as giving an access of a place but such a place should be ‘at the disposal’ of the enterprise, that is, when the enterprise has the right to use the said place and h…

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

…IN THE INCOME-TAX APPELLATE TRIBUNAL “L” BENCH MUMBAI BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER DCIT (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…

Director of Income Tax-II vs. Western Union Financial Services Inc

ITA/126/2016HC Delhi12 Feb 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…SH KUMAR Signing Date:18.12.2024 17:35:40 Signature Not Verified ITA 1288/2006 & Connected Matters Page 47 of 72 World Championship Ltd. [Formula One World Championship Ltd. v. CIT (International Taxation), (2017) 394 ITR 80 (SC); (2017) 15 SCC 602; (2017) 295 CTR 12 (SC); (2017) 248 Taxman 192 (SC).] in the following terms (page 100 of 394 ITR): ―Emphasising that as a creature of international tax law, the concept of permanent establishment has a particularly strong claim to a uniform international meaning, Philip Baker discerns two types of permanent establish…