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

Turner Broadcasting System Asia Pacific, Inc., New Delhi vs. DCIT, New Delhi

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

ITA 631/DEL/2015[2010-11]Status: DisposedITAT Delhi30 Sept 2020AY 2010-11

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

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

ITA 2610/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2020AY 2013-14

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…

Hyatt International Southwest Asia Ltd., United Arab Emirates vs. DCIT (International Taxation), New Delhi

In the result, the appeals of the assessee are dismissed

ITA 957/DEL/2016[2012-13]Status: DisposedITAT Delhi04 Dec 2019AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…a place at its 'disposal' is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon'ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(e-Fund). It has been observed by Hon'ble Supreme Court in the case of FOWC (Supra) and further reconfirmed in the case of e-Fund (Supra): "OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs'1, a "fixed place of business". This defini…

Hyatt International Southwest Asia Ltd., Gurgaon vs. Addl. CIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 1762/DEL/2015[2011-12]Status: DisposedITAT Delhi04 Dec 2019AY 2011-12

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…a place at its 'disposal' is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon'ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(e-Fund). It has been observed by Hon'ble Supreme Court in the case of FOWC (Supra) and further reconfirmed in the case of e-Fund (Supra): "OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs'1, a "fixed place of business". This defini…

M/S. Hyatt International Southwest Asia Ltd., Gurgaon vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 779/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Dec 2019AY 2010-11

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…a place at its 'disposal' is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon'ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(e-Fund). It has been observed by Hon'ble Supreme Court in the case of FOWC (Supra) and further reconfirmed in the case of e-Fund (Supra): "OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs'1, a "fixed place of business". This defini…

M/S. Hyatt International-Southwest Asia Ltd vs. ADIT, New Delhi

In the result, the appeals of the assessee are dismissed

ITA 579/DEL/2013[2009-10]Status: DisposedITAT Delhi04 Dec 2019AY 2009-10

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

For Appellant: Sh. Percy Pardhiwala, AdvFor Respondent: Sh. G. K. Dhall, CIT DR
Section 143(3)Section 9(1)(vi)

…a place at its 'disposal' is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon'ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(e-Fund). It has been observed by Hon'ble Supreme Court in the case of FOWC (Supra) and further reconfirmed in the case of e-Fund (Supra): "OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs'1, a "fixed place of business". This defini…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 3327/DEL/2018[2013-14]Status: HeardITAT Delhi02 Sept 2019AY 2013-14

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…a place at its ‘disposal’ is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon’ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(eFund).It has been observed by Hon’ble Supreme Court in the case of FOWC (Supra)and further reconfirmed in the case of eFund (Supra). “OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs", a "fixed place of business". This definition,…

M/S. Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT (International Taxation), Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 1946/DEL/2017[2007-08]Status: HeardITAT Delhi02 Sept 2019AY 2007-08

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…a place at its ‘disposal’ is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon’ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(eFund).It has been observed by Hon’ble Supreme Court in the case of FOWC (Supra)and further reconfirmed in the case of eFund (Supra). “OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs", a "fixed place of business". This definition,…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- Noida, International Taxation, Noida

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

ITA 6916/DEL/2017[2008-09]Status: HeardITAT Delhi02 Sept 2019AY 2008-09

Bench: Smt Diva Singh & Shri Prashant Maharishi

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 143(3)Section 147

…a place at its ‘disposal’ is also examined in the following paragraphs on the basis of the facts of the case and from the perspective of the Hon’ble Supreme Court in the case of Formula One World Championships Ltd. (394 ITR 80)(FOWC) and eFunds IT Solutions (86 Taxmann.com 240)(eFund).It has been observed by Hon’ble Supreme Court in the case of FOWC (Supra)and further reconfirmed in the case of eFund (Supra). “OECD commentary on Model Tax Convention mentions that a general definition of the term 'PE' brings out its essential characteristics, i.e. a distinct "situs", a "fixed place of business". This definition,…

General Reinsurance Ag, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation) Range 2(3)(2), Mumbai

In the result, appeal of the assessee is allowed, as above

ITA 7433/MUM/2018[2015-16]Status: DisposedITAT Mumbai14 Jun 2019AY 2015-16

Bench: Shri G.S. Pannu & Shri Sandeep Gosainassessment Year : 2015-16 General Reinsurance Ag, Deputy Commissioner Of Income General Reinsurance Ag India Branch, Tax (International Taxation)- Vs. Units 107, 108, 109, Meadows, Range-2(3)(2), Sahar Plaza Complex, Mumbai Mathuradas Vasanji Road, J.B. Nagar, Andheri East, Maharashtra [Pan : Aaecg5195K] (Appellant) (Respondent)

For Appellant: Shri P.J. Pardiwala &For Respondent: Shri Nishant Samaiya, DR
Section 115BSection 143(3)Section 234BSection 271(1)(c)Section 9(1)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “ I ”, MUMBAI BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER Assessment Year : 2015-16 General Reinsurance AG, Deputy Commissioner of Income General Reinsurance AG India Branch, Tax (International Taxation)- Vs. Units 107, 108, 109, Meadows, Range-2(3)(2), Sahar Plaza Complex, Mumbai Mathuradas Vasanji Road, J.B. Nagar, Andheri East, Maharashtra [PAN : AAECG5195K] (Appellant) (Respondent) Appellant by : Shri P.J. Pardiwala & Madhur Agarwal, ARs Respondent by : Shri Nishant Samaiya, DR Date of Hearing : 18-03-2019 Date of Pron…

Ge Nuovo Pignone Spa, Gurgaon vs. DCIT (International Taxation), Circle-1(3)(1), New Delhi

In the result, appeal filed by assessee stands partly allowed

ITA 6892/DEL/2017[2009-10]Status: DisposedITAT Delhi01 Jan 2019AY 2009-10

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

For Appellant: Sh. Sachit Jolly, AdvFor Respondent: Sh. G.K.Dhall, CIT, D.R
Section 147Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: ‘C’, NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER AY: 2009-10 GE Nuovo Pignone SPA vs. DCIT, International Taxation C/o 6th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi DLF Cyber City, Phase III Gurgaon 122 002 Haryana PAN: AABCG3212A (Appellant) (Respondent) Assessee by : Sh. Sachit Jolly, Adv. Sh. Sidharth Joshi, Adv. Department by : Sh. G.K.Dhall, CIT, D.R. Date of Hearing : 28/11/2018 Date of Pronouncement: 01.01.2019 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Present appea…

Nokia Net Works Nokia Group Finland vs. JCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1964/DEL/2001[1998-1999]Status: DisposedITAT Delhi05 Jun 2018AY 1998-1999

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER, SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.1963 & 1964/DEL/2001 Assessment Years: 1997-98 & 1998-99 M/s. Nokia Networks OY, vs. Jt. Commissioner of Keialalahdentie 4, Income Tax, Non Box 300 FIN-00045 Nokia Resident Circle, New Group, Finland. Delhi. TAN/PAN: AAACS 0343R (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Amit Srivastava, Ankul Goyal, Adv. & Shri Arvind Ranjan, CA. Respondent by: Shri T.M. Shiv Kumar, CIT-DR Date of hearing: 21 12 2017 & 2/04/…

Nokia Net Works Nokia Gruop Finland vs. DCIT, New Delhi

In the result, all the issues which have been remanded back by the Hon'ble High Court to this Tribunal stands decided in favour of the assessee and against the Revenue

ITA 1963/DEL/2001[1997-1998]Status: DisposedITAT Delhi05 Jun 2018AY 1997-1998

Bench: Shri N.K. Saini, Shri Pramod Kumar & Shri Amit Shukla

For Appellant: Shri Deepak Chopra, Amit SrivastavaFor Respondent: Shri T.M. Shiv Kumar, CIT-DR
Section 142(1)Section 3

…IN THE INCOME TAX APPELLATE TRIBUNAL SPECIAL BENCH, NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER, SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA, JUDICIAL MEMBER I.T.As. No.1963 & 1964/DEL/2001 Assessment Years: 1997-98 & 1998-99 M/s. Nokia Networks OY, vs. Jt. Commissioner of Keialalahdentie 4, Income Tax, Non Box 300 FIN-00045 Nokia Resident Circle, New Group, Finland. Delhi. TAN/PAN: AAACS 0343R (Appellant) (Respondent) Appellant by: Shri Deepak Chopra, Amit Srivastava, Ankul Goyal, Adv. & Shri Arvind Ranjan, CA. Respondent by: Shri T.M. Shiv Kumar, CIT-DR Date of hearing: 21 12 2017 & 2/04/…