PE in India. 34. DCIT v. Metapath Software International Ltd.

9 SOT 305Income Tax Appellate Tribunal2006#16213 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2022.

Judgments citing PE in India. 34. DCIT v. Metapath Software International Ltd.

Csg International Ltd vs. DDIT International Taxation Circle 1 (1)

In the result, the appeal of the assessee is allowed

ITA 264/DEL/2008[2003-2004]Status: DisposedITAT Delhi01 Aug 2022AY 2003-2004

Bench: Sh. Saktijit Deydr. B. R. R. Kumarita No. 264/Del/2008 : Asstt. Year : 2003-04 M/S Csg International Ltd. Vs Ddit, (Now Known As Comverse Kenan Uk), Circle-1(1), Adelphi House, 1-11 John Adam Intl. Taxation, Street, London Wc2N 6Ht New Delhi (Appellant) (Respondent) Pan No. Aaccc3819N

For Appellant: Sh. Salil Kapoor, Adv. &For Respondent: Ms. Sapna Bhatia, CIT DR
Section 143(3)Section 234B

…e same restrictions. It was comprehensively argued that the right transferred is a right merely to use a copy of the computer programme which is a copyrighted article. The ld. AR relied on a number of case laws:  DCIT vs. Metapath Software International Ltd (9 SOT 305) (Delhi ITAT)  Halliburton Export Inc. vs. ADIT(international Taxation) (152 ITD 803) (Delhi ITAT)  Alcaltel USA International Marketing Inc. (2009-TIOL-733- ITAT-MUM) (Mumbai ITAT)  Sonata Information Technology Ltd. vs. Addl. CIT (103 ITD 324) (Bangalore ITAT) 11. Relying on the judgment of Hon’ble jurisdictional High Court ruling in the case…

Amadeus Global Travel Distribution Sa, Spain vs. ADIT, New Delhi

The appeal of the assessee is allowed with above direction

ITA 1494/DEL/2011[2006-07]Status: DisposedITAT Delhi18 Jul 2019AY 2006-07

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri G. K. Dhall, CIT DR
Section 80HSection 9

…s ADIT (2012) 152 TTJ (Mum) 145  Channel Guide India Ltd. vs ACIT (2012) 153 TTJ (Mum) 432  Allianz SE vs ADIT ITA No. 1569/Pune/ 2008  Daimler Chrysler India (P.) Ltd. vs Dy.CIT [2009] 29 SOT 202 (Pune)  DCIT v.Metapath Software International Ltd. [2006] 9 SOT 305 (Del)  Mphasis BFL Ltd. vs ITO [2006] 9 SOT 756 (Bang)  Sonata Information Technology Ltd v ACIT [2006] 103 ITD 324 (Bang)  Velankani Mauritius Ltd v DDIT [2010] 40 SOT 33 (Bang)(URO)  ACIT v.Dassault Systems Simulia Pvt. Ltd.: ITA No. 323/Mds/2012 (Chennai) Further, attention is invited to the decision of the Delhi High Court in the case of D…

M/S. Zte Corporation, Gurgaon vs. ADIT, New Delhi

In the result, this ground is

ITA 1109/DEL/2014[2009-10]Status: DisposedITAT Delhi30 May 2016AY 2009-10

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…149 ITD 323 (Del.), wherein the 41 ITA 5870/Del/12 & ors. – ZTE Corporation Tribunal in para 12 took note of the fact that AO estimated operating profit and then attributed 20% towards the PE in India. 34. DCIT Vs. Metapath Software International Ltd. (2006) 9 SOT 305 (Del.). Ld. counsel referred to this decision and pointed out that AO had worked out 40% of total value of hardware supply as income attributable to PE. However, ld. CIT(A) after taking into consideration the contribution of PE towards earning of taxable revenue observed that since PE was merely doing job business of negotiations, profits attrib…

DDIT, New Delhi vs. M/S Zte Corporation

In the result, this ground is

ITA 5974/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…149 ITD 323 (Del.), wherein the 41 ITA 5870/Del/12 & ors. – ZTE Corporation Tribunal in para 12 took note of the fact that AO estimated operating profit and then attributed 20% towards the PE in India. 34. DCIT Vs. Metapath Software International Ltd. (2006) 9 SOT 305 (Del.). Ld. counsel referred to this decision and pointed out that AO had worked out 40% of total value of hardware supply as income attributable to PE. However, ld. CIT(A) after taking into consideration the contribution of PE towards earning of taxable revenue observed that since PE was merely doing job business of negotiations, profits attrib…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5871/DEL/2012[2005-06]Status: DisposedITAT Delhi30 May 2016AY 2005-06

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…149 ITD 323 (Del.), wherein the 41 ITA 5870/Del/12 & ors. – ZTE Corporation Tribunal in para 12 took note of the fact that AO estimated operating profit and then attributed 20% towards the PE in India. 34. DCIT Vs. Metapath Software International Ltd. (2006) 9 SOT 305 (Del.). Ld. counsel referred to this decision and pointed out that AO had worked out 40% of total value of hardware supply as income attributable to PE. However, ld. CIT(A) after taking into consideration the contribution of PE towards earning of taxable revenue observed that since PE was merely doing job business of negotiations, profits attrib…

Zte Corporation vs. ADIT, New Delhi

In the result, this ground is

ITA 5870/DEL/2012[2004-05]Status: DisposedITAT Delhi30 May 2016AY 2004-05

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

For Appellant: Shri Deepak Chopra AdvFor Respondent: Shri Sanjeev Sharma CIT(DR)
Section 133ASection 139Section 148

…149 ITD 323 (Del.), wherein the 41 ITA 5870/Del/12 & ors. – ZTE Corporation Tribunal in para 12 took note of the fact that AO estimated operating profit and then attributed 20% towards the PE in India. 34. DCIT Vs. Metapath Software International Ltd. (2006) 9 SOT 305 (Del.). Ld. counsel referred to this decision and pointed out that AO had worked out 40% of total value of hardware supply as income attributable to PE. However, ld. CIT(A) after taking into consideration the contribution of PE towards earning of taxable revenue observed that since PE was merely doing job business of negotiations, profits attrib…

PE in India. 34. DCIT v. Metapath Software International Ltd. (9 SOT 305) — Cited in 6 Judgments | BharatTax