Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai

162 ITD 674Income Tax Appellate Tribunal2017#4354 most cited

What is Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, Mumbai authority for?

If an enterprise's dealings with its Indian permanent establishment (PE) are remunerated at an arm's length price, and this has been accepted by the Transfer Pricing Officer, then no further income or profit can be attributed to the enterprise in India from that PE.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also referred to as

Taj TV Ltd. v. ADIT · section 9(1)(vi) · arm's length price · permanent establishment · PE · transfer pricing officer · TP

Issues it is cited on

section 9(l)(vi)section 9(l)agency peclarificatory amendmentretrospective amendmentsection 90(2)section 91section 144c(3)section 9(1)(vi)arms length pricesection 40(a)(i)tax treaty

Judgments citing Taj TV Ltd. v. Additional Director of Income-tax (International Taxation), Range 2, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘D’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2003-04 And 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) And Assessment Year: 2009-10 And Assessment Year: 2011-12 And Assessment Year: 2012-13 And Assessment Year: 2012-13 And Assessment Year: 2014-15 ESS Distribution (Mauritius) Vs. ADIT/DCIT/ACIT, SNC et Compagnie,…

IMMARSAT GLOBAL LTD.,MUMBAI vs. DCIT (IT) 2(2)(1), MUMBAI

In the result the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose and ground raised by the assessee are allowed for statistical purpose

ITA 626/MUM/2022[2018-19]Status: HeardITAT Mumbai22 Aug 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleinmarsat Global Limited V. Dcit (It) – 2(2)(1) Ernst & Young Llp Room No. 1722, 17Th Floor 14Th Floor, The Ruby Air India Building, Nariman Point 29 Senapati Bapat Marg Mumbai – 400021 Dadar (W), Mumbai – 400028 Pan: Aaaci6098K (Appellant) (Respondent) Assessee By : Ms. Aarati Sathe Department By : Ms. Bharati Singh

For Appellant: Ms. Aarati SatheFor Respondent: Ms. Bharati Singh
Section 143(2)Section 144C(5)

…Skies Satellite BV & Ors 382 ITR 1 (Delhi High Court)  Alcatel Lucent USA Inc. (ITA Nos. 7299 and 7300/mum/2010) 5 Inmarsat Global Limited  DDIT vs Shell Information Technology International BV (ITA No. 5051/Mum/2009)  Taj Tv Limited vs ADIT (IT) Range-2 (162 ITD 674) Unfavorable decisions:  . Verizon Communications Singapore Pte Ltd. vs Income tax Officer 361 ITR 575 (Madras High Court)  CIT vs CGI Information Systems and Management Consultants Private Limited 48 taxmann.com 264 (Karnataka High Court)  CIT vs Siemens Aktiongeswellschaft 310 ITR 320 (Bombay High Court)  Viacom 18 Media Private Limited vs…

DCIT (IT)-4(1) (2) , MUMBAI vs. M/S. TAJ TV. LTD, MUMBAI

The appeals are dismissed

ITA 1718/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 May 2022AY 2014-15

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…y the Transfer Pricing Officer vide order dated 28.12.2015 passed under section 92CA(3) of the Act. We find that on similar issue, the Co–ordinate Bench of the Tribunal in assessee’s own case vide order dated 23.12.2016, passed in Taj TV Ltd. v/s ADIT, [2017] 162 ITD 674, for assessment years 2006-07 to 2008-09, observed as under: “9………..Thus, if admittedly Taj India is being remunerated at arm's length, then, no further income/profit can be said to be attributable to the assessee in India from PE. It is an undisputed fact that the TPO has accepted the transaction between the assessee and Taj India at an arm's l…

DCIT (IT) -4(1) (2) , MUMBAI vs. M/S. TAJ TV LTD, MUMBAI

The appeals are dismissed

ITA 1717/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…y the Transfer Pricing Officer vide order dated 28.12.2015 passed under section 92CA(3) of the Act. We find that on similar issue, the Co–ordinate Bench of the Tribunal in assessee’s own case vide order dated 23.12.2016, passed in Taj TV Ltd. v/s ADIT, [2017] 162 ITD 674, for assessment years 2006-07 to 2008-09, observed as under: “9………..Thus, if admittedly Taj India is being remunerated at arm's length, then, no further income/profit can be said to be attributable to the assessee in India from PE. It is an undisputed fact that the TPO has accepted the transaction between the assessee and Taj India at an arm's l…

TAJ TV LTD,MUMBAI vs. DCIT (INTERNATIONAL TAXATION -4(1) (2), MUMBAI

The appeals are dismissed

ITA 1462/MUM/2021[2016-17]Status: DisposedITAT Mumbai13 May 2022AY 2016-17

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…y the Transfer Pricing Officer vide order dated 28.12.2015 passed under section 92CA(3) of the Act. We find that on similar issue, the Co–ordinate Bench of the Tribunal in assessee’s own case vide order dated 23.12.2016, passed in Taj TV Ltd. v/s ADIT, [2017] 162 ITD 674, for assessment years 2006-07 to 2008-09, observed as under: “9………..Thus, if admittedly Taj India is being remunerated at arm's length, then, no further income/profit can be said to be attributable to the assessee in India from PE. It is an undisputed fact that the TPO has accepted the transaction between the assessee and Taj India at an arm's l…

TAJ TV LTD,MUMBAI vs. DCIT (INTERNATIONAL TAXATION) -4 (1) (2) , MUMBAI

The appeals are dismissed

ITA 1461/MUM/2021[2015-16]Status: DisposedITAT Mumbai13 May 2022AY 2015-16

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…y the Transfer Pricing Officer vide order dated 28.12.2015 passed under section 92CA(3) of the Act. We find that on similar issue, the Co–ordinate Bench of the Tribunal in assessee’s own case vide order dated 23.12.2016, passed in Taj TV Ltd. v/s ADIT, [2017] 162 ITD 674, for assessment years 2006-07 to 2008-09, observed as under: “9………..Thus, if admittedly Taj India is being remunerated at arm's length, then, no further income/profit can be said to be attributable to the assessee in India from PE. It is an undisputed fact that the TPO has accepted the transaction between the assessee and Taj India at an arm's l…

TAJ TV LTD,MAURITIUS vs. DCIT (INTERNATIONAL TAXATION)- 4 (1) (2), MUMBAI

The appeals are dismissed

ITA 1460/MUM/2021[2014-15]Status: DisposedITAT Mumbai13 May 2022AY 2014-15

Bench: Shri M. Balaganesh & Shri Kuldip Singh

For Appellant: Shri Madhur Agarwal, A.R. &For Respondent: Shri Rajneesh Yadav, D.R

…y the Transfer Pricing Officer vide order dated 28.12.2015 passed under section 92CA(3) of the Act. We find that on similar issue, the Co–ordinate Bench of the Tribunal in assessee’s own case vide order dated 23.12.2016, passed in Taj TV Ltd. v/s ADIT, [2017] 162 ITD 674, for assessment years 2006-07 to 2008-09, observed as under: “9………..Thus, if admittedly Taj India is being remunerated at arm's length, then, no further income/profit can be said to be attributable to the assessee in India from PE. It is an undisputed fact that the TPO has accepted the transaction between the assessee and Taj India at an arm's l…

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