(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

Gal Msn 4535 & 4954, Ireland vs. ACIT Int. Tax., Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1294/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Sota Aviation Leasing Limited, Ireland vs. ACIT Int. Tax Circle 3(1)(2) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1293/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Dae 8 Ireland Limited, Ireland vs. ACIT Int. Tax Circle 1(2)(2) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1292/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Berach Aviation Leasing Limited, Ireland vs. ACIT Int. Tax Circle 1(1)(2) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1291/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gilead Aviation Ireland 1 Limited, Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1290/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gandak Aviation Leasing Limited, Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1289/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Ravi Aviation Leasing Limited, Ireland vs. DCIT Int Tax Circle 3(1)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1288/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Awas 5158 Ireland Limited, Ireland vs. DCIT International Taxation Circle 1(1)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1286/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Awas Aviation Leasing (4433) Limited, Ireland vs. DCIT International Taxation Circle 1(1)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1276/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Awas Aviation Leasing (4294) Ltd., Ireland vs. DCIT International Taxation Circle 1(1)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1275/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1205 Co Ltd, Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1274/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1201 Co. Ltd., Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1273/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1301 Co Ltd, Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1272/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 101 Co. Limited, Ireland vs. ACIT International Taxation Circle 1(3)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1271/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

White Oak Aviation (Aoe2) Limited, Ireland vs. ACIT International Taxation Circle 3(1)(1) New Delhi, New Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1270/DEL/2025[2022-2023]Status: DisposedITAT Delhi30 Sept 2025AY 2022-2023

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Narmada Aviation Leasing Limited, Dublin, Ireland vs. Deputy Commissioner of Income Tax, Circle 2(2)(2), International Tax, Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1246/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1909 Co. Limited, New Delhi vs. ACIT Int. Tax. Circle-1(3)(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1211/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1908 Co. Limited, Delhi vs. ACIT, Cirlce-1(3)(1) Int. Taxation, Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1210/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1907 Co. Limited, New Delhi vs. ACIT, Int. Tax. 1(3)(1), Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1209/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

Gy Aviation Lease 1906 Co. Limited, Delhi vs. ACIT, Cirlce-1(3)(1) Int. Taxation, Delhi

In the result, appeals of the assesses are allowed, pro tanto

ITA 1208/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.994/िद"ी/2025(िन.व. 2022-23) Kosi Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaick-6199-B बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(2), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1027/िद"ी/2025(िन.व. 2022-23) Hoohly Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aafch-6609-C बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(1)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002 आअसं.1070/िद"ी/2025(िन.व. 2022-23) Luni Aviation Leasing Ltd., C/O Dmd Advocates, 30, Nizamuddin East, New Delhi 110013 ...... अपीलाथ"/Appellant Pan : Aaecl-5180-H बनाम Vs. Assistant Commissioner Of Income Tax, International Taxation, Circle 2(2)(1), Civic Centre, ....."ितवादी/Respondent Minto Road, New Delhi 110002

…ase agreements and related correspondence, and considered the applicable 87 ITA No.994/Del/2025 (A.Y.2022-23)& Other Group Appeals law, including the principles laid down by the Hon'ble Supreme Court in; (i) Formula One World Championship Ltd. v. CIT [(2017) 394 ITR 80 (SC) ], (ii) E- Funds IT Solution Inc. v. CIT [(2018) 13 SCC 294], and the latest judgment of, (iii) Hyatt International Southwest Asia Ltd. v. Addl. Director of Income Tax in Civil Appeal No. 9766 of 2015 (SC), all of which illuminate the contours of the concept of "Permanent Establishment" under tax treaties. The relevant principles laid down by…

(i) Formula One World Championship Ltd. v. CIT (394 ITR 80) — Cited in 200 Judgments | BharatTax