UAE Exchange Centre Limited v. UOI

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, Circle- 2(2), New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

…abled Services". Once STPI authorities do not doubt the factum of export activities of Unit II, we failed to apprehend how learned DRP can take a contrary view. We may refer here to the decision of Special Bench of Tribunal in case of Mitsui & Co. reported in 39 ITD 59(Del)(SB), wherein it is held as under: "One is not to be led away by the enormity of the expenditure incurred in running an office in India. That would depend upon the level of the country to which the office belongs. We have to judge the expenditure incurred from that angle and not from our angle. It 51 Stay No. 475, 476/d/2018& ITA no. 1662/d/20…

Amadeus India Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

…abled Services". Once STPI authorities do not doubt the factum of export activities of Unit II, we failed to apprehend how learned DRP can take a contrary view. We may refer here to the decision of Special Bench of Tribunal in case of Mitsui & Co. reported in 39 ITD 59(Del)(SB), wherein it is held as under: "One is not to be led away by the enormity of the expenditure incurred in running an office in India. That would depend upon the level of the country to which the office belongs. We have to judge the expenditure incurred from that angle and not from our angle. It 51 Stay No. 475, 476/d/2018& ITA no. 1662/d/20…

Amadeus India Pvt. Ltd., New Delhi vs. DCIT, New Delhi

In the result, ITA NO. 7691/Del/2017 stands allowed

Bench: Shri N.S. Saini & Shri Sudhanshu Srivastava

…abled Services". Once STPI authorities do not doubt the factum of export activities of Unit II, we failed to apprehend how learned DRP can take a contrary view. We may refer here to the decision of Special Bench of Tribunal in case of Mitsui & Co. reported in 39 ITD 59(Del)(SB), wherein it is held as under: "One is not to be led away by the enormity of the expenditure incurred in running an office in India. That would depend upon the level of the country to which the office belongs. We have to judge the expenditure incurred from that angle and not from our angle. It 51 Stay No. 475, 476/d/2018& ITA no. 1662/d/20…

Amadeus India Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, appeal of the assessee is allowed partly for statistical purposes

Bench: Sh. Vijay Pal Rao & Sh. O.P. Kantassessment Year: 2010-11 Vs. Addl. Cit, Range-2, New Delhi M/S. Amadeus India Pvt. Ltd., E- 9, Connaught House, Connaught Place, New Delhi. Pan : Aaaca0364L (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh, Adv. Respondent By Sh. H.S. Choudhary, Cit(Dr) Date Of Hearing 03.08.2017 Date Of Pronouncement 23.10.2017 Order Per O.P. Kant, A.M.:

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘I-2’, NEW DELHI BEFORE SH. VIJAY PAL RAO, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 Vs. Addl. CIT, Range-2, New Delhi M/s. Amadeus India Pvt. Ltd., E- 9, Connaught House, Connaught Place, New Delhi. PAN : AAACA0364L (Appellant) (Respondent) Appellant by Sh. Tarandeep Singh, Adv. Respondent by Sh. H.S. Choudhary, CIT(DR) Date of hearing 03.08.2017 Date of pronouncement 23.10.2017 ORDER PER O.P. KANT, A.M.: This appeal by the assessee is directed against order dated 20/03/2015 passed by the Addl. Commissioner of Income Tax, Rang…

Director of Income Tax vs. M/S Mitsui & Co. Ltd

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…ITA Nos. 13 and 334 of 2005 Page 1 of 24 $~R5,57 * IN THE HIGH COURT OF DELHI AT NEW DELHI R5 + ITA 13/2005 DIRECTOR OF INCOME TAX ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel. versus MITSUI & CO. LTD. ..... Respondent Through: Mr. Mayank Nagi, Mr. Tarun Singh, Advocates. R57 + ITA 334/2005 DIRECTOR OF INCOME TAX ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel. versus MITSUI & CO. LTD. ..... Respondent Through: Mr. Mayank Nagi, Mr. Tarun Singh, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R % 27.07.2017 ITA Nos. 13 and 334 of 2005 Page 2…

Director of Income Tax vs. M/S Mitusi & Co. Ltd

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

…ITA Nos. 13 and 334 of 2005 Page 1 of 24 $~R5,57 * IN THE HIGH COURT OF DELHI AT NEW DELHI R5 + ITA 13/2005 DIRECTOR OF INCOME TAX ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel. versus MITSUI & CO. LTD. ..... Respondent Through: Mr. Mayank Nagi, Mr. Tarun Singh, Advocates. R57 + ITA 334/2005 DIRECTOR OF INCOME TAX ..... Appellant Through: Mr. Rahul Chaudhary, Senior Standing Counsel. versus MITSUI & CO. LTD. ..... Respondent Through: Mr. Mayank Nagi, Mr. Tarun Singh, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE PRATHIBA M. SINGH O R D E R % 27.07.2017 ITA Nos. 13 and 334 of 2005 Page 2…

Director of Income Tax -II vs. M/S National Petroleum Construction Co

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…on and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v. UOI: (2009) 313 ITR 94 (Del) and IAC v. Mitsui &. Co. Ltd.: (1991) 39 ITD 59 (ITAT[Del]) in support of its contention that the back office function of collection of information was specifically excluded from the purview of PE by virtue of Article 5(3)(d) and 5(3)(e) of the DTAA. 11.3 Mr Aggarwal further contended that in terms of article 5(2)(h) of the DTAA, the Installation PE would come into existence only if the c…

National Petroleum Construction Company vs. Director of Income Tax

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…on and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v. UOI: (2009) 313 ITR 94 (Del) and IAC v. Mitsui &. Co. Ltd.: (1991) 39 ITD 59 (ITAT[Del]) in support of its contention that the back office function of collection of information was specifically excluded from the purview of PE by virtue of Article 5(3)(d) and 5(3)(e) of the DTAA. 11.3 Mr Aggarwal further contended that in terms of article 5(2)(h) of the DTAA, the Installation PE would come into existence only if the c…

Director of Income Tax - II (International Taxation) vs. National Petroleum Construction Company

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…on and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v. UOI: (2009) 313 ITR 94 (Del) and IAC v. Mitsui &. Co. Ltd.: (1991) 39 ITD 59 (ITAT[Del]) in support of its contention that the back office function of collection of information was specifically excluded from the purview of PE by virtue of Article 5(3)(d) and 5(3)(e) of the DTAA. 11.3 Mr Aggarwal further contended that in terms of article 5(2)(h) of the DTAA, the Installation PE would come into existence only if the c…

National Petroleum Construction Company vs. Director of Income Tax

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

…on and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v. UOI: (2009) 313 ITR 94 (Del) and IAC v. Mitsui &. Co. Ltd.: (1991) 39 ITD 59 (ITAT[Del]) in support of its contention that the back office function of collection of information was specifically excluded from the purview of PE by virtue of Article 5(3)(d) and 5(3)(e) of the DTAA. 11.3 Mr Aggarwal further contended that in terms of article 5(2)(h) of the DTAA, the Installation PE would come into existence only if the c…

Director of Income Tax - II (International Taxation) vs. National Petroleum Construction Company

The appeals are disposed of in the above terms

…on and commissioning of platforms could be examined only in the light of the provisions of Article 5(2)(h) of the DTAA. Mr Aggarwal relied on the decision of UAE Exchange Centre Limited v. UOI: (2009) 313 ITR 94 (Del) and IAC v. Mitsui &. Co. Ltd.: (1991) 39 ITD 59 (ITAT[Del]) in support of its contention that the back office function of collection of information was specifically excluded from the purview of PE by virtue of Article 5(3)(d) and 5(3)(e) of the DTAA. 11.3 Mr Aggarwal further contended that in terms of article 5(2)(h) of the DTAA, the Installation PE would come into existence only if the c…