One World Championship Ltd. v. CIT (International Taxation)

15 SCC 602Supreme Court of India2017#4682 most cited

What is One World Championship Ltd. v. CIT (International Taxation) authority for?

A fixed place of business (PE) is not established if the 'disposal test' for determining a permanent establishment is not met. The reliance on services, even if administrative or technical support, does not automatically create a PE if the ultimate disposal or control test is not satisfied.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

One World Championship Ltd. v. CIT · permanent establishment · fixed place PE · disposal test · fixed establishment · business connection · International Taxation · DTAA · taxability

Also reported as

295 CTR 12

Judgments citing One World Championship Ltd. v. CIT (International Taxation)

HYATT INTERNATIONAL SOUTHWEST AISA LTD. vs. ADDITIONAL DIRECTOR OF INCOME TAX

The appeals are dismissed

C.A. No.-009766-009766 - 2025Supreme Court24 Jul 2025

Bench: This Court, Before The High Court & Before The Income

Section 142(1)Section 143(3)

…4.12.2019. Aggrieved, the appellant preferred ITA No.140 of 2021 before the High Court. 3.8. Similarly, the appellant challenged the assessment orders for the Assessment Years 2014-15, 2016-17, and 2017-18 by filing appeals before the ITAT. By 7 (2017) 15 SCC 602 7 separate orders dated 27.07.2021 and 20.12.2022, the ITAT dismissed the appeals again, following its earlier order dated 04.12.2019. Aggrieved by these orders, the appellant filed ITA Nos.36 of 2022, 201 of 2023, and 215 of 2023 before the High Court. 3.9. The High Court heard all eight appeals together and framed the following subst…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

ITA/166/2020HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/884/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/883/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/882/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

ITA/170/2020HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA NETWORK OY

ITA/786/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

ITA/171/2020HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/885/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERELY KNOWN AS NOKIA NETWORK OY)

ITA/887/2019HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. NOKIA CORPORATION (FORMERLY KNOWN AS NOKIA NETWORK OY)

ITA/60/2023HC Delhi21 Feb 2025

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…cance is that; whenever the employees of the assessee were visiting India in the context of networking, assigning or negotiation of off-shore supply contract, the employees of the NIPL were either 11 [(2017)15 SCC 602] 12 [(2018) 13 SCC 294] Digitally Signed By:KAMLESH KUMAR Signing Date:21.02.2025 18:09:56 Signature Not Verified ITA 785/2019 & other connected matters Page 26 of 66 assisting by providing certain administrative support services made available in the form of telephone, fax, con…

THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAMSUNG ELECTRONICS CO. LTD.

ITA/1029/2018HC Delhi15 Jan 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ITA 1029/2018 & Connected Matters Page 1 of 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 + ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, A…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAMSUNG ELECTRONICS CO. LTD

ITA/1060/2018HC Delhi15 Jan 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 1029/2018 & Connected Matters Page 1 of 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 + ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, A…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAMSUNG ELECTRONICS CO. LTD.

ITA/625/2019HC Delhi15 Jan 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 1029/2018 & Connected Matters Page 1 of 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 + ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, A…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SAMSUNG ELECTRONICS CO. LTD.

ITA/604/2019HC Delhi15 Jan 2025

Bench: HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR,HON'BLE MR. JUSTICE YASHWANT VARMA

…ITA 1029/2018 & Connected Matters Page 1 of 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 + ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, A…

COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3 vs. SAMSUNG ELECTRONICS CO. LTD.

ITA/289/2023HC Delhi15 Jan 2025

Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR

…ITA 1029/2018 & Connected Matters Page 1 of 54 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 09 January 2025 Judgment pronounced on: 15 January, 2025 + ITA 1029/2018 THE PR. COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 .....Appellant Through: Mr. Sanjay Kumar, SSC with Ms. Monica Benjamin and Ms. Easha Kadian, JSCs. versus SAMSUNG ELECTRONICS CO. LTD. .....Respondent Through: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Mr. Jainender Singh Kataria & Ms. Kanika Jain, A…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD. vs. ACIT(INTERNATIONAL TAXATION)-2(1)(1), NEW DELHI

ITA/215/2023HC Delhi27 Sept 2024

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ceived by the Assessee were royalties. 23. The Tribunal referred to the decision of the Supreme Court in the case of Formula One World Championship Limited. v. Commissioner of Income Tax, International Taxation-3, Delhi & Anr1 and held that 1 (2017) 15 SCC 602 Digitally Signed By:DUSHYANT RAWAL Signing Date:03.01.2024 Signature Not Verified ITA Nos. 216/2020 and Other Connected Matters Page 12 of 61 the Assessee had a fixed place of business in India and therefore, is a PE in terms of Article 5(1) of the DTAA. 24. The operative parts of the impu…

HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. vs. DEPUTY COMMISSIONER OF INCOME TAX

ITA/140/2021HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ceived by the Assessee were royalties. 23. The Tribunal referred to the decision of the Supreme Court in the case of Formula One World Championship Limited. v. Commissioner of Income Tax, International Taxation-3, Delhi & Anr1 and held that 1 (2017) 15 SCC 602 Digitally Signed By:DUSHYANT RAWAL Signing Date:03.01.2024 Signature Not Verified ITA Nos. 216/2020 and Other Connected Matters Page 12 of 61 the Assessee had a fixed place of business in India and therefore, is a PE in terms of Article 5(1) of the DTAA. 24. The operative parts of the impu…

HYATT INTERNATIONAL-SOUTHWEST ASIA LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX

ITA/36/2022HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ceived by the Assessee were royalties. 23. The Tribunal referred to the decision of the Supreme Court in the case of Formula One World Championship Limited. v. Commissioner of Income Tax, International Taxation-3, Delhi & Anr1 and held that 1 (2017) 15 SCC 602 Digitally Signed By:DUSHYANT RAWAL Signing Date:03.01.2024 Signature Not Verified ITA Nos. 216/2020 and Other Connected Matters Page 12 of 61 the Assessee had a fixed place of business in India and therefore, is a PE in terms of Article 5(1) of the DTAA. 24. The operative parts of the impu…

HYATT INTERNATIONAL SOUTHWEST ASIA LTD vs. ADDITIONAL DIRECTOR OF INCOME TAX

ITA/219/2020HC Delhi22 Dec 2023

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE AMIT MAHAJAN

Section 143(3)Section 144CSection 260A

…ceived by the Assessee were royalties. 23. The Tribunal referred to the decision of the Supreme Court in the case of Formula One World Championship Limited. v. Commissioner of Income Tax, International Taxation-3, Delhi & Anr1 and held that 1 (2017) 15 SCC 602 Digitally Signed By:DUSHYANT RAWAL Signing Date:03.01.2024 Signature Not Verified ITA Nos. 216/2020 and Other Connected Matters Page 12 of 61 the Assessee had a fixed place of business in India and therefore, is a PE in terms of Article 5(1) of the DTAA. 24. The operative parts of the impu…

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