Para 26 9. Bombardier Transportation Sweden AB v. DCIT

125 Taxmann.com 277Reported decision2021#5179 most cited

What is Para 26 9. Bombardier Transportation Sweden AB v. DCIT authority for?

The case is authority for the proposition that the determination of whether a permanent establishment exists, particularly in relation to installation or service PE, must be based on the specific facts and the application of the relevant tax treaty provisions. It emphasizes the enduring benefit test in certain contexts.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Bombardier Transportation Sweden AB v DCIT · 143(2) · 147 · 148 · installation pe · permanent establishment · service pe · tax treaty · enduring benefit · fees for technical services · fees for included services

Sections most often in play

Section 143(2)Section 147Section 148Section 234BSection 12Section 143(3)Section 142(1)Section 144C(13)

Issues it is cited on

installation pemanagement feesfixed place pepermanent establishmentservice petax treatycomputer softwareenduring benefitfees for technical servicesfees for included servicesdirections of the drpsection 9(1)(vi)

Judgments citing Para 26 9. Bombardier Transportation Sweden AB v. DCIT

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle-1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2193/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Aug 2023AY 2019-20

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…

Bombardier Transportation Signal (Thailand ) Limited, Thailand vs. DCIT, Circle 1(1)(2) Int. Taxation, Delhi

In the result, three appeals of the assessee are partly allowed as indicated above

ITA 2192/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Aug 2023AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Anubhav Rastogi, &
Section 143(2)Section 143(3)Section 144CSection 144C(1)Section 263Section 90(2)

…ITA. No. 726/Del/2023 AND ITA. Nos. 2192 & 2193/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “D” NEW DELHI ] BEFORE SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं .I.T.A No. 726/Del/2023 िनधा"रण वष"/Assessment Years : 2016-17 Bombardier Transportation ACIT, बनाम Signal (Thailand) Limited, Circle : 1(1)(2) Vs. 3354/16-19, Manorom International Tax, Building, 6th Floor, Rama New Delhi. Road, Bangkok, Thailand. AND आ.अ.सं .I.T.A Nos. 2192 & 2193/Del/2022 िनधा"रण वष"/Assessment Years : 2018-19 & 2019-20 Bombardier Transportation ACIT, बनाम…