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 366,314 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

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 5025/DEL/2017[2005-06]Status: DisposedITAT Delhi27 Jul 2022AY 2005-06

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 5024/DEL/2017[2004-05]Status: DisposedITAT Delhi27 Jul 2022AY 2004-05

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., 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 4923/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…

Adobe Systems Software Ireland Ltd., 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 4922/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…

Adobe Systems Software Ireland Ltd., 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 4921/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…