IT Solution Inc. v. ADIT

86 Taxmann.com 240Supreme Court of India2017#1558 most cited

What is IT Solution Inc. v. ADIT authority for?

Once the arm's length principle has been satisfied under transfer pricing provisions, no further profit can be attributed to a person even if they have a permanent establishment in India. A reassessment notice based solely on the allegation of a permanent establishment is unsustainable if the arm's length price procedure has been followed.

73

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

IT Solution Inc. v. ADIT · SC · 2017 · permanent establishment · arm's length principle · tax treaty · business connection · section 9(1)(i) · international taxation

Sections most often in play

Section 143(3)Section 144C(13)Section 142(1)Section 234BSection 234CSection 234DSection 271(1)(c)Section 133(6)

Issues it is cited on

installation pefixed place peagency peservice pesection 9(1)(i)permanent establishmentbusiness connectiontax treatydirections of the drpsection 144c(13)dispute resolution panelliable to tax

Judgments citing IT Solution Inc. v. ADIT

Royal Sundaram Alliance Insurance Company Limited, Chennai vs. DCIT, Chennai

In the result, appeal filed by the Revenue for the Assessment year

ITA 1356/CHNY/2013[2009-10]Status: DisposedITAT Chennai26 Aug 2022AY 2009-10

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/S. Royal Sundaram Alliance Assistant Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1628, 1629 & 1630/Chny/2011 िनधा"रण वष" / Assessment Years: 2006-07, 2007-08 & 2008-09 M/S. Royal Sundaram Alliance Deputy Commissioner Of Insurance Company Limited V. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.: 1666/Chny/2011 िनधा"रण वष" / Assessment Years: 2005-06 Assistant Commissioner Of Income M/S. Royal Sundaram Alliance Tax, V. Insurance Company Limited Large Tax Payer Unit, “Sundaram Towers” Chennai. 45 & 46, Whites Road, Chennai – 600 002. [Pan: Aabcr-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. Sandeep Bagmar, Advocate

Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 195Section 3Section 40Section 5

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1356/Chny/2013, 1626/Chny/2011 & 2310/Chny/2014 िनधा"रण वष" / Assessment Years: 2009-10, 2005-06 & 2010-11 M/s. Royal Sundaram Alliance Assistant Commissioner of Insurance Company Limited v. Income Tax, “Sundaram Towers” Large Tax Payer Unit, 45 & 46, Whites Road, Chennai. Chennai – 600 002. [PAN: AABCR-7106-G] (अपीलाथ"/Appellant) (""यथ"/Respondent…

Cholamandalam Ms General Insurance Company Ltd., Chennai vs. DCIT, Chennai

ITA 1350/CHNY/2013[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER (अपीलाथ"/Appellant) (""यथ"/Respondent) S. ITA No. Assessment Year आयकरअपीलसं No 1 2146/Chny/2008 2005-06 M/s. Cholamandalam The Deputy MS General Insurance /Assistant Company Ltd. Commissioner of 2, Dare House, NSC Income Tax, Bose Road, Large Taxpayer Unit-2, Chennai-600 034. Chennai-600 001. PAN: AABCC 6633K -do- 2 1620/Chny/2011 2006-07 -do- -do- -do- 3 1621/Chny/2…

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1759/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER (अपीलाथ"/Appellant) (""यथ"/Respondent) S. ITA No. Assessment Year आयकरअपीलसं No 1 2146/Chny/2008 2005-06 M/s. Cholamandalam The Deputy MS General Insurance /Assistant Company Ltd. Commissioner of 2, Dare House, NSC Income Tax, Bose Road, Large Taxpayer Unit-2, Chennai-600 034. Chennai-600 001. PAN: AABCC 6633K -do- 2 1620/Chny/2011 2006-07 -do- -do- -do- 3 1621/Chny/2…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1693/CHNY/2011[2008-09]Status: DisposedITAT Chennai26 Aug 2022AY 2008-09

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner of Income M/s. United India Insurance Co. Tax, v. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [PAN: AAACU-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos: 1693/Chny/2011, 36/Chn…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1691/CHNY/2011[2006-07]Status: DisposedITAT Chennai26 Aug 2022AY 2006-07

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner of Income M/s. United India Insurance Co. Tax, v. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [PAN: AAACU-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos: 1693/Chny/2011, 36/Chn…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1689/CHNY/2011[2005-06]Status: DisposedITAT Chennai26 Aug 2022AY 2005-06

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner of Income M/s. United India Insurance Co. Tax, v. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [PAN: AAACU-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos: 1693/Chny/2011, 36/Chn…

DCIT, Chennai vs. M/S. United India Insurance Co. Ltd., Chennai

In the result, all the appeals filed by the Revenue for the assessment years 2003-04, 2004-05, 2005-06, 2006-07, 2008-09,

ITA 1688/CHNY/2011[2004-05]Status: DisposedITAT Chennai26 Aug 2022AY 2004-05

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos: 1693/Chny/2011, 36/Chny/2014 & 696/Chny/2014 िनधा"रण वष" / Assessment Years: 2008-09, 2009-10 & 2010-11 Deputy Commissioner Of Income M/S. United India Insurance Co. Tax, V. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [Pan: Aaacu-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee Represented By : Shri. S. Sundararaman, Ca Department Represented By : Shri. M. Swaminathan, Sr.Standing Counsel & Ms. V. Pushpa, Jr. Standing Counsel सुनवाई क" तार"ख/Date Of Hearing : 10.08.2022 घोषणा क" तार"ख/Date Of Pronouncement : 26.08.2022 आदेश /O R D E R

Section 195Section 195(1)Section 40Section 5(2)(b)

…आयकर अपीलीय अिधकरण, ‘डी’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव,"या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.:1673, 1688, 1689, 1691/Chny/2011 िनधा"रण वष" / Assessment Years: 2003-04, 2004-05, 2005-06, 2006-07 Assistant Commissioner of Income M/s. United India Insurance Co. Tax, v. Ltd., Large Tax Payer Unit, 24, Whites Road, Chennai – Chennai. 600 014. [PAN: AAACU-5552-C] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ITA Nos: 1693/Chny/2011, 36/Chn…

DCIT, Chennai vs. M/S. Cholamandalam Ms General Insurance Co. Ltd., Chennai

ITA 1676/CHNY/2011[2007-08]Status: DisposedITAT Chennai26 Aug 2022AY 2007-08

Bench: Shri V.Durga Rao & Shri G. Manjunatha(अपीलाथ"/Appellant) (""यथ"/Respondent) S.

For Appellant: Mr. Percy J. PardiwallaFor Respondent: Mr. M.Swaminathan, Sr.Standing
Section 195Section 3Section 40Section 5

…आयकर अपील"य अ"धकरण,‘सी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘C’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI V.DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER (अपीलाथ"/Appellant) (""यथ"/Respondent) S. ITA No. Assessment Year आयकरअपीलसं No 1 2146/Chny/2008 2005-06 M/s. Cholamandalam The Deputy MS General Insurance /Assistant Company Ltd. Commissioner of 2, Dare House, NSC Income Tax, Bose Road, Large Taxpayer Unit-2, Chennai-600 034. Chennai-600 001. PAN: AABCC 6633K -do- 2 1620/Chny/2011 2006-07 -do- -do- -do- 3 1621/Chny/2…

Tata Aig General Insurance Co. Ltd., Mumbai vs. Dy CIT - 8(3)(1), Mumbai

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

ITA 1718/MUM/2020[2015-16]Status: DisposedITAT Mumbai25 Apr 2022AY 2015-16
Section 101ASection 143(3)Section 2(9)Section 3Section 30Section 37Section 37(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER M/s. Tata AIG General Vs. Deputy Commissioner of Insurance Company Limited Income Tax-8(3)(1), 15th Floor, Tower-A Mumbai Peninsula Business Park G.K. Marg, Lower Parel Mumbai – 400 013 PAN/GIR No.AABCT3518Q (Appellant) .. (Respondent) Assessee by Shri Madhur Aggarwal Revenue by Shri Mehul Jain Date of Hearing 18/02/2022 Date of Pronouncement 25/04 /2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1718/Mum/2020 for A.Y.2015-16 arises out of the order…

General Reinsurance Ag, Mumbai vs. Asstt. CIT (International Taxation)-Range-2(3)(2), Mumbai

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

ITA 1164/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Oct 2021AY 2017-18

Bench: Shri Shamim Yahya, Am & Shri Amarjit Singh, Jm (Hearing Through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.1164/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) General Reinsurance Ag बिधम/ Acit(International Taxation)- C/O General Reinsurance Range 2(3)(2) Vs. Room No.1711, 17Th Floor, Air Ag India Branch, Unit 107, 108, 109, Meadows Sahara India Building, Nariman Point, Plaza Complex, Mathuradas Mumbai-400021. Vasanji Road, Jb Nagar, Andheri East, Mumbai- 400028. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecg5195K (अपीलाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri P. J. Pardiwala/ Madhur Aggarwal Revenue By: Shri S. S. Iyengar (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 09/08/2021 घोषणा की तारीख /Date Of Pronouncement: 29/10/2021 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Present Appeal Against The Order Dated 21.04.2021 Passed By Cit(Drp-1), Mumbai On The Basis Of Direction Issued By Dispute Resolution Panel U/S 144C (13) Dated 17.03.2021. The Assessee Has Raised The Following Grounds: - 2. “1. The Learned Ao & The Learned Dri', Grossly Erred In Not Following The Decision Of The Honourable Income-Tax Appellate A.Y.2017-18 Tribunal, Mumbai In Appellants Own Case For Ay 2015-16 (Ita No. 7433/Mum/2018) Which Was Decided On Identical Facts.

For Appellant: Shri P. J. Pardiwala/ MadhurFor Respondent: Shri S. S. Iyengar (Sr. DR)
Section 115BSection 144CSection 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI AMARJIT SINGH, JM (Hearing through Video Conferencing Mode) आयकर अपील सं/ I.T.A. No.1164/Mum/2021 (निर्धारण वर्ा / Assessment Year: 2017-18) General Reinsurance AG बिधम/ ACIT(International Taxation)- C/o General Reinsurance Range 2(3)(2) Vs. Room No.1711, 17th Floor, Air AG India Branch, Unit 107, 108, 109, Meadows Sahara India Building, Nariman Point, Plaza Complex, Mathuradas Mumbai-400021. Vasanji Road, JB Nagar, Andheri East, Mumbai- 400028. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECG5195K (अपीलाथी /Appellant) (प्र…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

In the result the appeal of the assessee in ITA

ITA 1219/DEL/2017[2012-13]Status: DisposedITAT Delhi20 Oct 2021AY 2012-13

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2012-13]

For Appellant: Shri Poras Kaka, Sr. AdvFor Respondent: Shri Gangadhar Panda, CIT-DR
Section 143(3)Section 9Section 9(1)Section 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH, NEW DELHI [THROUGH VIDEO CONFERENCE] BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI AMIT SHUKLA, JUDICIAL MEMBER [Assessment Year: 2012-13] ESPN Star Sports Mauritius Vs. The Dy. C.I.T SNC et Compagnie Circle 1(2)(2) [Now known as ESS Advertising [Intl. Taxation (Mauritius) SNC et Compagnie] New Delhi 5th Floor, Ebene Esplanade, 24, Cyber City, Ebene Mauritius. PAN : AABFE 6801 E [Appellant] [Respondent] Date of Hearing : 11.10.2021 Date of Pronouncement : .10.2021 Assessee by : Shri Poras Kaka, Sr. Adv Shri Dinesh Chawla, Adv Revenue…

Espn Star Sports Maritius S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), New Delhi

In the result, both appeals of the assessee are allowed

ITA 4542/DEL/2016[2011-12]Status: DisposedITAT Delhi22 Oct 2020AY 2011-12

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

Espn Star Sports Mauritius S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

In the result, both appeals of the assessee are allowed

ITA 3760/DEL/2016[200910]Status: DisposedITAT Delhi22 Oct 2020

Bench: Ms. Sushma Chowla & Dr. B.R.R. Kumar आयकर अपील सं आयकर अपील सं. / Ita Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Porus Kaka, Sr. AdvocateFor Respondent: Sh. Satpal Gulati, Sr. DR
Section 143(3)Section 234BSection 9

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “डी”, "द"ली "यायपीठ "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"य", एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम", BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT & Dr. B.R.R. KUMAR , ACCOUNTANT MEMBER आयकर अपील सं आयकर अपील सं. / ITA Nos.3760 & 4542/Del/2016 आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" / Assessment Years: 2009-10 & 2011-12 िनधा"रण वष" िनधा"रण वष" ESPN Star Sports Mauritius S.N.C et Compagnie (now known as ESS A…

DDIT, Noida vs. M/S. Pt L.P. Display Indonesia, Indonesia

In the result, appeals of the assessee of PT

ITA 1888/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

DDIT, Noida vs. M/S. Pt L.P. Display Indonesia, Indonesia

In the result, appeals of the assessee of PT

ITA 1887/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1847/DEL/2014[2006-07]Status: DisposedITAT Delhi20 Oct 2020AY 2006-07

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1846/DEL/2014[2005-06]Status: DisposedITAT Delhi20 Oct 2020AY 2005-06

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

M/S. Pt. Lp Display Indonesia, New Delhi vs. DDIT, Noida

In the result, appeals of the assessee of PT

ITA 1845/DEL/2014[2004-05]Status: DisposedITAT Delhi20 Oct 2020AY 2004-05

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1845 To 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 To 2006-07 वष" Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant Pan-Aaccl2631H Vs The Ddit [International Transaction] …………. ""यथ" / Respondent Sector-24, Noida. आयकर अपील आयकर अपील संसंसंसं. / Ita Nos.1887 & 1888/Del/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 & 2005-06 वष" The Ddit [International Transaction] Aayakar Bhawan, 5Th Floor, ..........अपीलाथ"/Appellant Plot No.A-2D, Sector-24, Noida. Vs Pt.Lp Display Indonesia, C/O-Pds Legal, Advocates & Solicitors, Office No.-7, 1St Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. …………. ""यथ" / Respondent Pan-Aaccl2631H आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / Ita Nos.1885 & 1886/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2005-06 & 2006-07 वष"

Section 133ASection 147

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “डी”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA Nos.1845 to 1847/Del/2014 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years 2004-05 to 2006-07 वष" PT.LP Display Indonesia, C/o-PDS Legal, Advocates & Solicitors, Office No.-7, 1st Floor, Atmaram Mansion Scindia House, Connaught Place, New Delhi-110001. ..........अपीलाथ"/Appellant PAN-AACCL263…

Turner Broadcasting System Asia Pacific Inc., New Delhi vs. DCIT (International Taxation), New Delhi

In the result, all the appeals of the assessee are allowed

ITA 4087/DEL/2016[2012-13]Status: DisposedITAT Delhi30 Sept 2020AY 2012-13

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…

Turner Broadcasting Systemasia Pacific, Inc., New Delhi vs. DDIT, New Delhi

In the result, all the appeals of the assessee are allowed

ITA 1343/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Sept 2020AY 2009-10

Bench: Shri Amit Shukla & Shri B.R.R. Kumar

For Appellant: Shri Kanchan Kaushal, CAFor Respondent: Shri G.K. Dhall, CIT-DR
Section 143(3)Section 144C(1)Section 244ASection 271(1)(c)Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER I.T.A. No. 1343/DEL/2014 (Assessment Year 2009-10) Turner Broadcasting System DDIT, Circle-2(2), Asia Pacific Inc. International Taxation, C/o Price Water Coopers Pvt. Vs. New Delhi. Ltd., Sucheta Bhawan, Gate No.2, Ist Floor, 11-A, Vishnu Digamber Marg, New Delhi. TAN/PAN: AABCT6254F (Appellant) (Respondent) I.T.As. No. 631/Del/2015, 4087/DEL/2016, 2610/Del/2017 (Assessment Years 2010-11, 2012-13, 2013-14) Turner Broadcasting System DCIT (International Asia Pacific In…