Net App B.V v. DDIT

78 Taxmann.com 97High Court2017#4717 most cited

What is Net App B.V v. DDIT authority for?

The onus is on the revenue to prove the existence of a Permanent Establishment (PE) in India.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2022 to 2024.

Also referred to as

Net App BV vs DDIT · Permanent Establishment · PE existence · onus on revenue · business connection

Sections most often in play

Section 115ASection 143(3)Section 144C(13)Section 209(1)(d)Section 234BSection 234DSection 44BBB(1)Section 9(1)(vii)

Issues it is cited on

section 44bbbsection 209(1)multilateral instrumentdependent agent peconstruction peagency pesection 44bbfixed place pesection 44bmake available clauseinterest u/s 234ctreaty benefits

Judgments citing Net App B.V v. DDIT

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle International Tax 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

Uk Grid Solutions Limited, United Kingdom vs. DCIT Circle Intl. Taxation 3(1)(1), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos. 2239,884, 885 & 2240/Del/2023 (AYs: 2015-16, 2016-17, 2017-18 & 2020-21) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST, 3(1)(1), New Delhi Foreign, United Kingdom (Appellant) (Respondent) PAN: AAICA6271A SA No. 200 & 201/Del/2023 (In ITA Nos. 884, 885/Del/2023 (AYs: 2016-17, 2017-18) UK Grid Solutions Ltd, Vs. DCIT, ST Leonards Building, Harry Circle International Tax- Kerr Dive, Stafford ST161ST…

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

Ge Hydro France, New Delhi vs. DCIT, Circle-1(3)(1), International Taxation, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI C. N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA No.2085 & 2086/Del/2022 (Assessment Years: 2018-19 & 2019-20) GE Hydro France, Vs. DCIT, A-18, 1st Floor, Okhla Circle-1(3)(1), Industrial Phase-II, International Taxation, Tekhand, South East New Delhi Delhi, Okhla Industrial Estate SO, New Delhi (Appellant) (Respondent) PAN: AAFCA1688N Assessee by : Shri Ajay Vohra, Sr. Adv Revenue by: Shri Aditya Vohra, Adv Shri Arpit Goel, CA Date of Hearing 15/12/2023 Date of pronouncement 13/03/2024 O R D E R PER M. BALAGANESH,…

Rga International Reinsurance Company Designated Authority Compqny, Mumbai vs. DCIT (International Taxation) 4(1) (1), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 803/MUM/2022[2018-19]Status: DisposedITAT Mumbai06 Sept 2023AY 2018-19

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Rahul Chaudhary, Hon'Ble

Section 143(2)Section 144C(5)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, HON'BLE JUDICIAL MEMBER ITA NOs. 803 & 2330/MUM/2022 (A.Ys: 2018-19& 2019-20) RGA International Reinsurance Company v. DCIT (Intl. Taxation) – 4(1)(1) Designated Activity Company Room No. 1712, 17th Floor C/o. Ernst and Young LLP Air India Building, 17th Floor, The Ruby Nariman Point, Mumbai – 400 021 29, Senapati Bapat Marg, Dadar (W) Mumbai - 400028 PAN: AADCR1226K (Appellant) (Respondent) Assessee Represented by : Shri Anish Thacker Department Represented by : Shri…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2088/Del/2022, A.Y. 2019-20 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. & Arpit Goyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 17.04.2023 ORDER Per Anubhav Sharma, JM : The assessee h…

Uk Grid Solution Ltd, United Kingdom vs. DCIT, Circle-3(1)(1), International Taxation, New Delhi

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2087/Del/2022, A.Y. 2018-19 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. &ArpitGoyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 12.04.2023 ORDER Per Anubhav Sharma, JM : The assessee has…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7922/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Software Ireland Ltd., Dublin, Ireland vs. ACIT, International Taxation, Circle- 1(1)(1), New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 7460/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Jul 2022AY 2015-16

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Software Ireland Ltd., Dublin, Ireland vs. DCIT, International Taxation, Circle- 1(1)(1), New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 55/DEL/2019[2014-15]Status: DisposedITAT Delhi27 Jul 2022AY 2014-15

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., Dublin, Ireland

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 3080/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., Dublin, Ireland

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 3079/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Softwere Ireland Limited, Dublin 24, Ireland vs. DCIT Circle- 1(1)(1), International Taxation, New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 1979/DEL/2019[2013-14]Status: DisposedITAT Delhi27 Jul 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Adobe Systems Software Ireland Ltd., Dublin, Ireland vs. DCIT, International Taxation, Circle- 1(1)(1), New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 1978/DEL/2019[2007-08]Status: DisposedITAT Delhi27 Jul 2022AY 2007-08

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., Dublin, Ireland

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5029/DEL/2017[2012-13]Status: DisposedITAT Delhi27 Jul 2022AY 2012-13

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., Dublin, Ireland

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5028/DEL/2017[2011-12]Status: DisposedITAT Delhi27 Jul 2022AY 2011-12

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, International Taxation, Circle- 1(1)(1), New Delhi vs. Adobe Systems Software Ireland Ltd., Dublin, Ireland

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5027/DEL/2017[2010-11]Status: DisposedITAT Delhi27 Jul 2022AY 2010-11

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Adobe Systems Software Ireland Ltd., New Delhi

In the result, appeals by the assessee stand allowed in terms of the above order and the Revenue’s appeal stand dismissed as above

ITA 5026/DEL/2017[2006-07]Status: DisposedITAT Delhi27 Jul 2022AY 2006-07

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

Section 9(1)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘D’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 2004-05 to 2006-07 & 2010-11 to 2012-13] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle-1(1)(1) Ireland Ltd. International Taxation, Vs C/o- M/s Pricewaterhousecoopers Room No.409, Block E-2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11-A, New Delhi-110002 Vishnu Digamber Marg, New Delhi-110002 PAN-AAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 2007-08 & 2…

Net App B.V v. DDIT (78 Taxmann.com 97) — Cited in 25 Judgments | BharatTax