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

The Pr. Commissioner of Income Tax - International Taxation -3 vs. Samsung Electronics Co. Ltd

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…irtual projection”. 86. The principles pertaining to fixed place permanent establishment were more lucidly explained by the Supreme Court in Formula One 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…

The Commissioner of Income Tax - International Taxation -3 vs. Samsung Electronics Co. Ltd

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…irtual projection”. 86. The principles pertaining to fixed place permanent establishment were more lucidly explained by the Supreme Court in Formula One 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…

The Commissioner of Income Tax - International Taxation -3 vs. Samsung Electronics Co. Ltd

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…irtual projection”. 86. The principles pertaining to fixed place permanent establishment were more lucidly explained by the Supreme Court in Formula One 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…

The Commissioner of Income Tax - International Taxation -3 vs. Samsung Electronics Co. Ltd

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…irtual projection”. 86. The principles pertaining to fixed place permanent establishment were more lucidly explained by the Supreme Court in Formula One 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…

Commissioner of Income Tax (International Taxation)-3 vs. Samsung Electronics Co. Ltd

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…irtual projection”. 86. The principles pertaining to fixed place permanent establishment were more lucidly explained by the Supreme Court in Formula One 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…

Sms Group Gmbh (Formerly Sms Siemag Ag), New Delhi vs. ACIT, Circle- 3(1)(2), Intl Taxtion, New Delhi

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

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…

K K Spun India Limited, Delhi vs. DCIT Central Circle-2 New Delhi, Jhandewalan Delhi

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

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…

Kreuz Challenger Pte Ltd, Singapure vs. ACIT, International Taxation Circle2(1)(2), New Delhi

The appeal of the assessee is allowed

Bench: Shri M. Balaganesh & Shri Anubhav Sharmaassessment Year: 2019-20 Kreuz Challenger Pte Ltd., Vs Acit, 2, Venture Drive, International Taxation #24-01 Vision Exchange, Circle 2(1)(2), Singapore , 999999 New Delhi. Pan : Aahck3082A

…re the DRP. DRP did not address the issue but held that the issue of PE is academic, therefore, need not be answered. This view is quite contradictory to the above decision. As referred in Hon’ble Supreme Court decision in the case of ADIT vs. E- Funds (2018) 13 SCC 294, burden of proving the existence of PE lies on the Revenue which has not been discharged. In this view of the matter, assessee succeeds that there is no finding of PE in this case, hence section 44BB will not apply. Since the assessee succeeds on this plank, other limb of arguments is not being adjudicated as they are now of academic interest” 15…

Hyatt International Southwest Asia Ltd vs. ACIT(International Taxation)-2(1)(1), New Delhi

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

…Court in the case of Morgan Stanley & Co. 292 ITR 416 (SC). The claim of the assessee that they did not have a place at their disposal cannot be accepted in view of the judgment of Hon’ble Supreme Court in the case of Formula One World Championships Ltd. 394 ITR 80, in the case of Azadi Bachao Andolan and also E-funds IT Solutions 86 Taxman 240. The facts on record undisputedly prove that the premises AHL are at the disposal of the assessee for conduct of their business. While coming to the issue of “at the disposal” in the premises is available for the assessee for running of their business even for a…

Computer Modelling Group Limited, Canada vs. ACIT International Taxation Circle 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…Permanent Establishment (PE) of the assessee in India and the assessment order does not make any reference to the aspect of PE at all despite the assessee claiming no PE status. Even otherwise, in any case, the Hon'ble Supreme Court in ADIT vs. E-Funds (2018) 13 SCC 294 held that burden of proving the existence of PE lies on the Revenue which has not been discharged at all. The Ld. AR relied upon the decision of the Tribunal in Baker Hughes Energy Technologies UK Ltd. [TS-299-ITAT-2023] in support of this proposition. He pointed out that the said decision relies upon the decision of the Tribunal dated 10.09.2010…

Computer Modelling Group Limited, Canada vs. DCIT Circle International Taxation 1(2)(1), New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…Permanent Establishment (PE) of the assessee in India and the assessment order does not make any reference to the aspect of PE at all despite the assessee claiming no PE status. Even otherwise, in any case, the Hon'ble Supreme Court in ADIT vs. E-Funds (2018) 13 SCC 294 held that burden of proving the existence of PE lies on the Revenue which has not been discharged at all. The Ld. AR relied upon the decision of the Tribunal in Baker Hughes Energy Technologies UK Ltd. [TS-299-ITAT-2023] in support of this proposition. He pointed out that the said decision relies upon the decision of the Tribunal dated 10.09.2010…

Computer Modelling Group Limited, Canada vs. ACIT, Circle-1(2)(1), Int. Taxation, New Delhi

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

…Permanent Establishment (PE) of the assessee in India and the assessment order does not make any reference to the aspect of PE at all despite the assessee claiming no PE status. Even otherwise, in any case, the Hon'ble Supreme Court in ADIT vs. E-Funds (2018) 13 SCC 294 held that burden of proving the existence of PE lies on the Revenue which has not been discharged at all. The Ld. AR relied upon the decision of the Tribunal in Baker Hughes Energy Technologies UK Ltd. [TS-299-ITAT-2023] in support of this proposition. He pointed out that the said decision relies upon the decision of the Tribunal dated 10.09.2010…

Baker Hughes Energy Technology Uk Limited, United Kingdom vs. Assistant Commissioner of Income Tax Circle 1(1)(2), International Taxation, New Delhi

In the result, appeal is allowed

Bench: Sh. Saktijit Dey, Vice- & Sh. Pradip Kumar Kediabaker Hughes Energy Vs. Acit Technology Uk Limited Circle – 1(1)(2), Stoneywood Park North, International Taxation, Dyce, Aberdeen-Ab21 7Ea, New Delhi United Kingdom – 1111 Pan No. Aahcg 6037 F (Appellant) (Respondent) Assessee By Shri Sachit Jolly & Shri Rishabh Malhotra, Adv. Revenue By Shri Vizay B. Vasanta, Cit-D.R. Date Of Hearing: 28.02.2024 Date Of Pronouncement: 05.03.2024

…ents attributable to PE. The Co-ordinate Bench has further held that the Assessing Officer has failed to establish how the consortium member constitutes PE in India. Referring to the decision of the Hon’ble Supreme Court in the case of ADIT vs. E-Funds (2018) 13 SCC 294, the Coordinate Bench has further held that burden of establishing existence of PE is on the Revenue, which has not been discharged. Thus ultimately, Coordinate Bench has held that since there is no PE of the assessee in India, section 44BB of the Act would not apply. 14. In our considered opinion, the facts involved relating to the issue in disp…

The Commissioner of Income Tax - International Taxation -1 vs. Espn Star Sports Mauritius S.N.C Et Compagnie

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

…ution would clearly not arise. This issue, in any case, stands concluded in light of the judgment rendered by the Supreme Court in Commissioner of Income Tax vs. E-Funds IT Solution Inc.14 13 1957 Act 14 (2018) 13 SCC 294 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/03/2024 at 11:04:24 ITA 333/2023, ITA 336/2023, ITA 382/2023, ITA 344/2023 ITA 380/2023, ITA 381/2023 & ITA 773/2023 Page 26 of…

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…

Sabre Glbl Inc., New Delhi vs. ACIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…

Sabre Glbl Inc., New Delhi vs. DCIT (International Taxation), Circle- 3(1)(2), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…

Sabre Inc, New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…

DCIT (International Taxation), New Delhi vs. M/S. Sabre Glbl Inc., Gurgaon

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

…come accrued areas in India but not for determining existence of fixed places of PE for which conditions stipulated in article 5(1) of DTAA must be satisfied. 17.2 Referring to Hon’ble Supreme Court decision in Formula One World Championship Ltd. reported in 394 ITR 80 (SC) it was submitted that one must clearly demarcate the distinction between the concept of “trading with India” v/s “trading in India” and that for existence of Fixed Place PE an assessee ITA No. 216 & Ors. Sabre GLBL Inc. 13 must have a “place” in India which must be “at the disposal” of that assessee. That this “place” can only be tangible…