Trib.) 4) TVM Limited v. Commissioner of Income-tax

237 ITR 230Reported decision1999#2475 most cited

What is Trib.) 4) TVM Limited v. Commissioner of Income-tax authority for?

A non-resident entity's activities in India are assessed for Permanent Establishment (PE) under Double Taxation Avoidance Agreements, considering types like fixed place, construction, and agency PE, and the applicability of presumptive taxation under sections such as 44BBB.

47

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2014 to 2024.

Also referred to as

TVM Limited v. CIT · 237 ITR 230 · Section 44BBB · Permanent Establishment · DTAA · fixed place PE · construction PE · agency PE · non-resident taxation · Authority for Advance Rulings

Sections most often in play

Section 115ASection 143(3)Section 144C(13)Section 209(1)(d)Section 234BSection 234DSection 44BBB(1)Section 9(1)(vii)

Issues it is cited on

section 44bbbsection 209(1)multilateral instrumentdependent agent peconstruction peagency pesection 44bbfixed place pesection 44bmake available clauseinterest u/s 234ctreaty benefits

Judgments citing Trib.) 4) TVM Limited v. Commissioner of Income-tax

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 885/DEL/2023[2017-18]Status: DisposedITAT Delhi13 Mar 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

….com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd Nos.1978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

UK GRID SOLUTIONS LIMITED,UNITED KINGDOM vs. DCIT CIRCLE INTERNATIONAL TAX 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 884/DEL/2023[2016-17]Status: DisposedITAT Delhi13 Mar 2024AY 2016-17

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

….com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd Nos.1978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2240/DEL/2023[2020-21]Status: DisposedITAT Delhi13 Mar 2024AY 2020-21

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

….com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd Nos.1978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

UK GRID SOLUTIONS LIMITED ,UNITED KINGDOM vs. DCIT CIRCLE INTL. TAXATION 3(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2239/DEL/2023[2015-16]Status: DisposedITAT Delhi13 Mar 2024AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT DR
Section 143(3)Section 144C(13)

….com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA ITA Nos. 2239,884, 885 & 2240/Del/2023 UK Grid Solutions Ltd Nos.1978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2086/DEL/2022[2019-20]Status: DisposedITAT Delhi13 Mar 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA Nos.l978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

GE HYDRO FRANCE,NEW DELHI vs. DCIT, CIRCLE-1(3)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2085/DEL/2022[2018-19]Status: DisposedITAT Delhi13 Mar 2024AY 2018-19

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Aditya Vohra, Adv
Section 143(3)Section 144C(13)Section 40Section 44B

…Insurance Consultancy & Broking Services (P) Ltd: 142 taxmann.com 509 (Mum Trib.), DCIT vs Adobe Systems Software Ireland Ltd: ITA Nos.l978/Del/2019 &Ors. dated 27.07.2022 (Del Trib.), Net App BV vs DDIT: [2017] 78 taxmann.com 97 (Del Trib.), TVM Ltd vs CIT: 237 ITR 230 (AAR) and KronesAktiengesellschaftvs CIT: ITA No.907/Del/2017 dated 30.12.2022 (Del Trib.) 9.8.5 The Ld. Sr. Counsel stressed that the onus is on Department to prove existence of PE and for that he relied CIT vs eFunds IT Solution: 399 ITR 34 (SC), DIT vs Samsung Heavy Industries Co Ltd: 426 ITR 1 (SC), DIT vs Mitsui & Co Ltd: 399 ITR 505 (Del) a…

ACIT, CIRCLE- 10(1), NEW DELHI vs. GLOBAL FAIRS & MEDIA PVT. LTD., DELHI

In the result, appeal of the Revenue is dismissed

ITA 3328/DEL/2019[2015-16]Status: DisposedITAT Delhi23 May 2023AY 2015-16

Bench: Shri Narendra Kumar Billaiya & Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3328/Del/2019 िनधा"रणवष"/Assessment Year:2015-16 बनाम Acit Global Fairs & Media Pvt. Ltd., Vs. Circle 10(1) 9-10, Express Building, New Delhi. Bahadur Shah Zafar Marg, New Delhi. Pan No. Aaecg3877C अपीलाथ" Appellant ""यथ"/Respondent

Section 47

…he Tribunal for the AY 2012-13 in ITA No.4317/Del/2017 dated 29.03.2023 following the decision of the Hon’ble Supreme Court in the case of Smifs Securities Ltd. (348 ITR 302) and the Hon’ble Delhi High Court in the case of Triune Energy Services Pvt. Ltd. (237 ITR 230), wherein a depreciation on Goodwill has been allowed. 3. Ld. DR fairly submits that the issue has been decided in favour of the assessee in assessee’s own case for the AY 2012-13 by the Tribunal. 4. Heard rival submissions, perused the orders of the authorities below and the order of the Tribunal, we find that the identical issue has come up…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2088/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Apr 2023AY 2019-20

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2088/Del/2022, A.Y. 2019-20 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2088/Del/2022, A.Y. 2019-20 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. & Arpit Goyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 17.04.2023 ORDER Per Anubhav Sharma, JM : The assessee h…

UK GRID SOLUTION LTD,UNITED KINGDOM vs. DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

The appeal is allowed

ITA 2087/DEL/2022[2018-2019]Status: DisposedITAT Delhi12 Apr 2023AY 2018-2019

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharmaita No. 2087/Del/2022, A.Y. 2018-19 Uk Grid Solution Limited Vs. Deputy Commissioner Of St. Loeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, St16 1Wt, International Taxation United Kingdom New Delhi Pan : Aaica6271A

Section 143(3)Section 9Section 90(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 2087/Del/2022, A.Y. 2018-19 UK Grid Solution Limited Vs. Deputy Commissioner of St. LOeonards Building, Harry Income Tax Kerr Drive, Circle- 3(1)(1), Stafford, ST16 1WT, International Taxation United Kingdom New Delhi PAN : AAICA6271A Assesseeby Sh. Ajay Vohra, Sr. Adv., Aditya Vohra, Adv. &ArpitGoyal, CA Revenue by Shree Jitender Kumar, CIT(DR) Date of hearing: 09.02.2023 Date of Pronouncement: 12.04.2023 ORDER Per Anubhav Sharma, JM : The assessee has…

DCIT, CIRCLE- 10(1), NEW DELHI vs. GLOBAL FAIRS & MEDIA PVT. LTD., DELHI

In the result, the appeal of the Revenue in ITA No

ITA 4317/DEL/2017[2012-13]Status: DisposedITAT Delhi29 Mar 2023AY 2012-13

Bench: Shri N.K. Billaiya & Shri Anubhav Sharma

For Appellant: Shri KVSR Krishnan, AdvFor Respondent: Shri Anuj Garg, Sr. DR
Section 47

…e projections for valuation of good will and drawing support from the decision of the Hon'ble Supreme Court in the case of Smifs Securities Ltd 348 ITR 302 and the decision of the Hon'ble Jurisdictional High Court in the case of Triune Energy Services Pvt Ltd 237 ITR 230, came to the conclusion that depreciation is an inherent claim under the Act and claim of deprecation by the assessee on goodwill is based on relevant provision of law and in due deference to the decision of the Hon'ble Supreme Court as well as the Hon'ble Jurisdictional High Court and, accordingly, deleted the disallowance of depreciation on goo…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

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)

…International Holdings Ltd. [2012] 137 ITD 346 (Mumbai Tribunal) 3) SPE Networks India Inc. v. Deputy Commissioner of Income-tax (Int. Taxation), Range-2(1) Mumbai [2017] 87 taxmann.com 345 (Mumbai - Trib.) 4) TVM Limited V. Commissioner of Income-tax [1999] 237 ITR 230 (AAR) 5) Additional Director of Income Tax (International Taxation) v. Taj TV Ltd. [2016] 161 ITD 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), Mumba…

Showing 1–20 of 47 · Page 1 of 3