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

Hyatt International-Southwest Asia Ltd vs. Deputy Commissioner of Income Tax

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…

Hyatt International-Southwest Asia Ltd vs. Assistant Commissioner of Income Tax

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…

Hyatt International Southwest Asia Ltd vs. Additional Director of Income Tax

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…

Hyatt International Southwest Asia Ltd vs. Assistant Director of Income Tax

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…

Hyatt International Southwest Asia Ltd vs. Deputy Commissioner of Income Tax

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…

M/S. Exl Service.Com Llc, Mumbai vs. ADIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms Astha Chandra

…usiness’ of the foreign enterprise should be conducted through the place of business which means that there should be a nexus between the place of business and carrying on of business. 17. The Supreme Court in the case of Formula One World Championship Ltd 394 ITR 80 after referring to the OECD Model Tax Convention, Commentaries by Professor Philip Baker and Professor Klaus Vogel, international tax jurisprudence observed that in terms of Article 5(1) of the India-UK Tax Treaty, a fixed place PE is constituted in India, if the following twin conditions are satisfied viz, (i) Existence of a fixed place of bu…

M/S. Exl Service.Com Llc, Mumbai vs. ADIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms Astha Chandra

…usiness’ of the foreign enterprise should be conducted through the place of business which means that there should be a nexus between the place of business and carrying on of business. 17. The Supreme Court in the case of Formula One World Championship Ltd 394 ITR 80 after referring to the OECD Model Tax Convention, Commentaries by Professor Philip Baker and Professor Klaus Vogel, international tax jurisprudence observed that in terms of Article 5(1) of the India-UK Tax Treaty, a fixed place PE is constituted in India, if the following twin conditions are satisfied viz, (i) Existence of a fixed place of bu…

ADIT, New Delhi vs. M/S. Exl Service.Com Inc, Usa

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms Astha Chandra

…usiness’ of the foreign enterprise should be conducted through the place of business which means that there should be a nexus between the place of business and carrying on of business. 17. The Supreme Court in the case of Formula One World Championship Ltd 394 ITR 80 after referring to the OECD Model Tax Convention, Commentaries by Professor Philip Baker and Professor Klaus Vogel, international tax jurisprudence observed that in terms of Article 5(1) of the India-UK Tax Treaty, a fixed place PE is constituted in India, if the following twin conditions are satisfied viz, (i) Existence of a fixed place of bu…

M/S. Exl Service.Com Llc, Mumbai vs. ADIT, New Delhi

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms Astha Chandra

…usiness’ of the foreign enterprise should be conducted through the place of business which means that there should be a nexus between the place of business and carrying on of business. 17. The Supreme Court in the case of Formula One World Championship Ltd 394 ITR 80 after referring to the OECD Model Tax Convention, Commentaries by Professor Philip Baker and Professor Klaus Vogel, international tax jurisprudence observed that in terms of Article 5(1) of the India-UK Tax Treaty, a fixed place PE is constituted in India, if the following twin conditions are satisfied viz, (i) Existence of a fixed place of bu…

Exl Service.Com Inc, Mumbai vs. Addl. DIT Int. Taxation, New Delhi

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms Astha Chandra

…usiness’ of the foreign enterprise should be conducted through the place of business which means that there should be a nexus between the place of business and carrying on of business. 17. The Supreme Court in the case of Formula One World Championship Ltd 394 ITR 80 after referring to the OECD Model Tax Convention, Commentaries by Professor Philip Baker and Professor Klaus Vogel, international tax jurisprudence observed that in terms of Article 5(1) of the India-UK Tax Treaty, a fixed place PE is constituted in India, if the following twin conditions are satisfied viz, (i) Existence of a fixed place of bu…

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. DCIT, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi PAN :AAMCA9481A (Appellant) (Respondent) Assessee by Sh. Damodar Vaidya, Advocate Sh. Sandeep Sachdeva, Advocate Department by Sh. Gangadhar Panda, CIT(DR), Sh. Sanjay Kumar, Sr. DR Date of hearing 26.05.2023 Date of pronouncement 24.08.2023 ORDER Captioned appeals by the assessee ar…

Automation Anywhere Inc, Pune vs. DCIT, Circle-1(1)(1), International Taxation, New Delhi

In the result, the appeals are partly allowed

Bench: Shri G.S. Pannu & Shri Saktijit Dey, Vice-Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. Dcit, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi Pan :Aamca9481A (Appellant) (Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, PRESIDENT AND SHRI SAKTIJIT DEY, VICE-PRESIDENT Assessment Year: 2018-19 With Assessment Year: 2019-20. Automation Anywhere Inc., Vs. DCIT, 301-302, 10 Biz Park, Circle-1(1)(1), Near Airport, Pune, International Taxation, Maharashtra New Delhi PAN :AAMCA9481A (Appellant) (Respondent) Assessee by Sh. Damodar Vaidya, Advocate Sh. Sandeep Sachdeva, Advocate Department by Sh. Gangadhar Panda, CIT(DR), Sh. Sanjay Kumar, Sr. DR Date of hearing 26.05.2023 Date of pronouncement 24.08.2023 ORDER Captioned appeals by the assessee ar…

M/S. Bombardier Transportation Gmbh, New Delhi vs. DCIT, New Delhi

In the result, the appeal is allowed, as indicated above

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2010-11

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, VICE PRESIDENT Assessment Year: 2010-11 M/s. Bombardier Vs. DCIT, Transportation GmbH, Circle-1(1)(2), The Grand Hotel, The Grand International Taxation, Plaza, Ground Floor, Vasant New Delhi Kunj, Phase-II, Nelson Mandela Road, New Delhi PAN :AADCB4031C (Appellant) (Respondent) Appellant by Sh. Deepak Chopra, Advocate Sh. Anmol Anand, Advocate Ms. Priya Tandon, Advocate Department by Sh. Gangadhar Panda, CIT(DR) Sh. Virendra Singh, Sr. DR Date of hearing 19.05.2023 Date of pronounc…

Baker Hughes Energy Technologies Uk Limited, United Kingdom vs. ACIT, Circle-1(1)(2), Int. Taxation, New Delhi

In the result, the appeal filed by the assessee is allowed and the

…ecause the AO issued a show cause asking why fixed place PE should not be constituted does not mean that the finding is to that effect. 8 SA No.100/Del/2023 ITA No.521/Del./2023 15. In any case, the Hon’ble Supreme Court in the case of ADIT v. E-Funds (2018) 13 SCC 294, Para 16 at pg. 125 of attached compilation, has held that burden on proving the existence of PE lies on the Revenue which has not been discharged till date. In this regard it is also submitted that the Hon'ble Supreme Court in CIT v. Samsung Heavy Industries (2020) 7 SCC 347, Para 26 and 31 at pgs. 159 & 162 of attached compilation held mere exis…

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

In the result, the appeal of the assessee is allowed partly for statistical purposes

Bench: Shri Kul Bharat & Shri O.P. Kant[Through Video Conferencing] Assessment Year: 2014-15

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER [Through Video Conferencing] Assessment Year: 2014-15 HYATT INTERNATIONAL Vs. ACIT, SOUTHWEST ASIA LTD. Circle-2(1)(1), International Office 301, Level-3, Precinct Taxation, 3, Dubai International New Delhi Financial Centre (DIFC), PO Box -506727, Dubai, United Arab Emirates, Dubai PAN :AACCH2598H (Appellant) (Respondent) Appellant by Sh. Ajit Jain, CA Respondent by Sh. Bhaskar Goswami, CIT Date of hearing 27.07.2021 Date of pronouncement 27.07.2021 ORDER PER O.P. KAN…