(International Taxation) v. Travelport L.P. USA

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT INTERNATIONAL OPERATIONS LTD.

Bench: Us The Said Order. The Relevant Part Of The Said Order, Paragraph 9 Thereof, Reads As Under: 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 29/07/2025 At 12:45:10

…$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 239/2025, CM APPL. 44079/2025 & CM APPL. 44080/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus TRAVELPORT INTERNATIONAL OPERATIONS LTD. .....Respondent Through: Ms. Vanshika Taneja, Adv. (VC) with Ms. Ishita Farsaiya and Mr. Sparsh Bhargava, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 24.07.2025 1. The challenge i…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT INTERNATIONAL OPERATIONS LTD.

Bench: Us The Said Order. The Relevant Part Of The Said Order, Paragraph 9 Thereof, Reads As Under: “9. The Moot Point On Merits Which Obtained In The Appeals 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 27/03/2026 At 13:12:47

…$~64 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 240/2025 CM APPL. 44090/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus TRAVELPORT INTERNATIONAL OPERATIONS LTD. .....Respondent Through: CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 24.07.2025 1. The challenge in this appeal is an order dated 27.09.2021 pertaining to Assessment Year 2016-2017. 2. Mr. Ruchir Bh…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT INTERNATIONAL OPERATIONS LTD.

Bench: Us The Said Order. The Relevant Part Of The Said Order, Paragraph 9 Thereof, Reads As Under: 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 27/03/2026 At 12:44:27

…$~63 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 239/2025, CM APPL. 44079/2025 & CM APPL. 44080/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus TRAVELPORT INTERNATIONAL OPERATIONS LTD. .....Respondent Through: Ms. Vanshika Taneja, Adv. (VC) with Ms. Ishita Farsaiya and Mr. Sparsh Bhargava, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 24.07.2025 1. The challenge i…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV)

…$~26, 30, 31, 32, 34, 36 & 39 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 08.12.2023 + ITA 718/2023 + ITA 722/2023 + ITA 723/2023 + ITA 724/2023 + ITA 726/2023 + ITA 728/2023 + ITA 731/2023 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr Ruchir Bhatia, Sr Standing Counsel. versus TRAVELPORT GLOBAL DISTRIBUTION SYSTEM B.V. (EARLIER KNOWN AS GALILEO NEDERLANDS BV) ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUS…