(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 367,154 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

Mahi Aviation Leasing Ltd, Delhi vs. ACIT, Int.Tax, Circle-2(2)(1), Delhi

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

ITA 1157/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…

Padma Aviation Leasing Ltd, Delhi vs. ACIT, Int. Tax, Circle-2(2)(2), Delhi

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

ITA 1156/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…

Sabarmati Aviation Leasing Limited, Dublin, Ireland vs. Assistant Commissioner of Income Tax, Circle 3(1)(2), International Tax, Delhi

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

ITA 1091/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…

Subria Three Limited, New Delhi vs. ACIT, Circle-3(1)(2) Int. Taxation, Delhi

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

ITA 1073/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…

Subria Four Limited, Delhi vs. ACIT, Circle-3(1)(2) Int. Taxation, Delhi

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

ITA 1072/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…

Subria Five Limited, New Delhi vs. ACIT, Circle-3(1)(2) Int. Taxation, Delhi

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

ITA 1071/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…

Luni Aviation Leasing Limited, New Delhi vs. ACIT, Int. Taxation Circle-2(2)(1), Delhi

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

ITA 1070/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…

Hoohly Aviation Leasing Limited, Ireland vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(1) New Delhi, New Delhi

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

ITA 1027/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…

ACIT, Circle 1(2)(1), International Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee’s both appeals are allowed as above

ITA 724/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

DCIT, Circle-1(2)(1) Int. Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee's both appeals are allowed as above

ITA 723/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon'ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place 'at its disposal' for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 668/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 667/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income-Tax (International Taxation)- 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 3512/DEL/2023[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

ACIT, International Taxation, Circle-1(2)(1), New Delhi vs. Concentrix Cvg Customer Management Group Inc., United State of America

In the result, the assessee’s both appeals are allowed as above

ITA 1281/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Concentrix Cvg Customer Management Group Inc., Delhi vs. DCIT Circle-1(2)(1)International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1086/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 7924/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Convergys Customer Management Group Inc., New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 130/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 7727/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

…n held that the burden of proving the fact that a foreign taxpayer had a PE in India was on the Revenue. Further, the Ld. Sr. Counsel, placing emphasis on the decision of the Hon’ble Supreme Court in the case of Formula One World Championship Ltd. reported in 394 ITR 80, submitted that neither the Ld. CIT(A) nor the Ld. AO/TPO demonstrated that the assessee had any place ‘at its disposal’ for carrying out its business as there was no specific finding either in the assessment order or the impugned appellate order. In this regard, the Ld. Sr. Counsel drew our attention to para 48, 49, 60, 63 and 70 of the order of…

Tfdac Ireland II Limited, Ireland vs. Deputy Commissioner of Income Tax International Tax Circle 4(1)(2) Mumbai, Mumbai

ITA 1198/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)

…ons, perused the material placed before us, examined the lease agreements and related correspondence, and considered the applicable 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 the…

Dae(Sy22) Leasing (Ireland)41, Designated Activity Company, Mumbai vs. Assistant Commissioner of Income Tax International Taxation Circle 2(1)(2), Mumbai

ITA 1157/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), MS PADMAVATHY S (Accountant Member)

Section 143(3)Section 144C(13)Section 144C(5)

…ions, perused the material placed before us, examined the lease agreements and related correspondence, and considered the applicable 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 the…