Tax v. ZTE Corporation

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. AMAZON WEB SERVICES, INC

Bench: HON'BLE MR. JUSTICE VIBHU BAKHRU,HON'BLE MR. JUSTICE TEJAS KARIA

…ITA Nos.150/2025 & 154/2025 Page 1 of 36 IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 29.05.2025 + ITA 150/2025 & CM APPL. 29405/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 ....Appellant Versus AMAZON WEB SERVICES, INC ....Respondent AND + ITA 154/2025 & CM APPL. 29646/2025 THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 .....Appellant Versus AMAZON WEB SERVICES, INC .....Respondent Advocates who appeared in this case: For the Appellant : Mr. Ruchir Bhatia, SSC, Mr. Anant Mann, JSC Ms. Aditi Sabharwal and Mr. Abhishek Anand, Advocates for the Revenue. For the Res…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. ZTE CORPORATION

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…he outset, Mr. Ruchir Bhatia learned counsel for the Appellant very fairly states that the issues/questions framed in the present appeals are covered by the decision of this Court in Commissioner of Income Tax, International Taxation v. ZTE Corporation (2017) 392 ITR 80 (Delhi). The questions of law framed in the said appeal were as follows: "(7) Are the ITAT's findings with respect to interpretation of Article 12 (3) of the Indo-China Double Taxation Avoidance Agreement (DTAA), in the light of Explanations 5 & 6 to Section 9 (1) (vi), erroneous in law. (ii) Is the impugned order correct in its interpretation…

THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -2 vs. ZTE CORPORATION

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE VIPIN SANGHI,HON'BLE MR. JUSTICE SANJEEV NARULA

…he outset, Mr. Ruchir Bhatia learned counsel for the Appellant very fairly states that the issues/questions framed in the present appeals are covered by the decision of this Court in Commissioner of Income Tax, International Taxation v. ZTE Corporation (2017) 392 ITR 80 (Delhi). The questions of law framed in the said appeal were as follows: "(7) Are the ITAT's findings with respect to interpretation of Article 12 (3) of the Indo-China Double Taxation Avoidance Agreement (DTAA), in the light of Explanations 5 & 6 to Section 9 (1) (vi), erroneous in law. (ii) Is the impugned order correct in its interpretation…

M/S. SIEMENS MOBILE COMMUNICATION SPA,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals of the assessee, viz

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…cess. 61. Before us, the ld. counsel for the assessee, at the very outset, stated that the impugned issue is directly covered in favour of the assessee and against the revenue by the decision of the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. 62. The ld. DR could not bring any distinguishing decision in favour of the Revenue. 63. We have given thoughtful consideration to the orders of the authorities below and have also considered the decision of the Hon'ble High Court of Delhi [supra]. We find force in the contention of the ld. counsel for the assessee. Similar issue was considere…

M/S. SIEMENS MOBILE COMMUNICATION SPA,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals of the assessee, viz

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…cess. 61. Before us, the ld. counsel for the assessee, at the very outset, stated that the impugned issue is directly covered in favour of the assessee and against the revenue by the decision of the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. 62. The ld. DR could not bring any distinguishing decision in favour of the Revenue. 63. We have given thoughtful consideration to the orders of the authorities below and have also considered the decision of the Hon'ble High Court of Delhi [supra]. We find force in the contention of the ld. counsel for the assessee. Similar issue was considere…

M/S. SIEMENS MOBILE COMMUNICATION SPA,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals of the assessee, viz

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…cess. 61. Before us, the ld. counsel for the assessee, at the very outset, stated that the impugned issue is directly covered in favour of the assessee and against the revenue by the decision of the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. 62. The ld. DR could not bring any distinguishing decision in favour of the Revenue. 63. We have given thoughtful consideration to the orders of the authorities below and have also considered the decision of the Hon'ble High Court of Delhi [supra]. We find force in the contention of the ld. counsel for the assessee. Similar issue was considere…

M/S. SIEMENS MOBILE COMMUNICATION SPA,NEW DELHI vs. DDIT, NEW DELHI

In the result, all the appeals of the assessee, viz

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…cess. 61. Before us, the ld. counsel for the assessee, at the very outset, stated that the impugned issue is directly covered in favour of the assessee and against the revenue by the decision of the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. 62. The ld. DR could not bring any distinguishing decision in favour of the Revenue. 63. We have given thoughtful consideration to the orders of the authorities below and have also considered the decision of the Hon'ble High Court of Delhi [supra]. We find force in the contention of the ld. counsel for the assessee. Similar issue was considere…

SIEMENS COMMUNICATION SPA vs. DDIT, CIRCLE-2(2),,

In the result, all the appeals of the assessee, viz

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

…cess. 61. Before us, the ld. counsel for the assessee, at the very outset, stated that the impugned issue is directly covered in favour of the assessee and against the revenue by the decision of the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. 62. The ld. DR could not bring any distinguishing decision in favour of the Revenue. 63. We have given thoughtful consideration to the orders of the authorities below and have also considered the decision of the Hon'ble High Court of Delhi [supra]. We find force in the contention of the ld. counsel for the assessee. Similar issue was considere…

PJSC STROYTRANSGAZ,NEW DELHI vs. DDIT, NEW DELHI

In the result the appeals of the assessee are partly allowed for statistical purposes and the appeals of the revenue are dismissed

Bench: Shri N.K. Billaiya & Shri K.N. Charyita No. 2842/Del/2010 [A.Y: 2004-05]

…venue without remedy; the payer may be regarded an assessee-in-default under Section 201, and the consequences delineated in that provision will visit the payer.” 31. Similar view was followed by the Hon'ble High Court of Delhi in the case of ZTE Corporation 392 ITR 80. The relevant findings read as under: “As far as the question of interest payments and section 234B is concerned, the court is of the opinion that he issue is covered by GE Packaged Power Inc [supra]. This question of law too is answered against the revenue and favour of the assessee.” 32. Respectfully following the judgment of the Hon'ble Juris…