Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai

155 ITD 844Income Tax Appellate Tribunal2015#7684 most cited

What is Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai authority for?

The Income Tax Appellate Tribunal (ITAT) determined that no further profit can be attributed to a permanent establishment (PE) if the transaction between the assessee and another entity has already been found to be at arm's length.

14

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

Also referred to as

Reuters Ltd v Deputy Commissioner of Income-tax · ITAT · transfer pricing · arm's length · permanent establishment · attributed profit · TPO order · ESPN India

Judgments citing Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) Snc Ett Compagnie, Mauritius

ITA 5303/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 5084/DEL/2018[2014-15]Status: DisposedITAT Delhi21 Nov 2022AY 2014-15

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

ACIT (International Taxation), Circle-1(2)(2), New Delhi vs. Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius

ITA 6706/DEL/2017[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), Circle-1(2)(2), New Delhi

ITA 6705/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. DCIT (International Taxation), New Delhi

ITA 1220/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

ACIT (International Taxation), New Delhi vs. M/S. Ess Distribution (Mauritius) S.N.C.E.T Compagnie, New Delhi

ITA 1201/DEL/2017[2012-13]Status: DisposedITAT Delhi21 Nov 2022AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6579/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

ACIT (International Taxation), New Delhi vs. M/S Ess Distribution (Mauritius) Snc Et. Compqagnie, Mauritius

ITA 6578/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution (Mauritius) S.N.C. Et Compagnie, Mauritius vs. ACIT (International Taxation), New Delhi

ITA 4543/DEL/2016[2011-12]Status: DisposedITAT Delhi21 Nov 2022AY 2011-12

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution(Mauritius) S.N.C. Et Compagnie, Mauritius vs. Additional Director of Income Tax, New Delhi

ITA 4426/DEL/2016[2009-10]Status: DisposedITAT Delhi21 Nov 2022AY 2009-10

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3413/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Ess Distribution Mauritius S.N.C. Et Compagnie, Mauritius vs. DDIT, New Delhi

ITA 3412/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3388/DEL/2010[2004-05]Status: DisposedITAT Delhi21 Nov 2022AY 2004-05

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

DCIT, New Delhi vs. M/S. Ess Distribution (Mauritius), New Delhi

ITA 3387/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Nov 2022AY 2003-04

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2003-04 & Assessment Year: 2004-05 Ess Distribution (Mauritius) Vs. Ddit, Snc Et Compagnie, Circle-1(2), 605, St. James Court, International Taxation, St. Denies Street Port Louis, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent) & Assessment Year: 2009-10 & Assessment Year: 2011-12 & Assessment Year: 2012-13 & Assessment Year: 2012-13 & Assessment Year: 2014-15 Ess Distribution (Mauritius) Vs. Adit/Dcit/Acit, Snc Et Compagnie, Range - 1, 5Th Floor, Ebene Esplanade, International Taxation, 24 Cyber City, Ebene, New Delhi Mauritius Pan :Aabfe6800F (Appellant) (Respondent)

…339 (Mumbai Tribunal) 6) Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai [2017] 162 ITD 674 (Mumbai Tribunal) 7) Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai [2015] 155 ITD 844 (Mumbai Tribunal) 31 | P a g e 8) Taj TV Limited [TS-202-ITAT-2022(Mum)] (page no. 633-650 of Legal Paper book) 20. Without prejudice, learned counsel submitted, since, the transaction between the assessee and ESPN India have been found to be at arm’s length, no further profit can be attributed to the PE. To substantiate his claim that ESPN In…

Reuters Ltd. v. Deputy Commissioner of Income-tax, (International Taxation), Range 2(1), Mumbai (155 ITD 844) — Cited in 14 Judgments | BharatTax