Western Union Financial Services Inc. v. ADIT

104 ITD 34Income Tax Appellate Tribunal2007#4445 most cited

What is Western Union Financial Services Inc. v. ADIT authority for?

The use of software installed in India that grants access to a taxpayer's mainframe located outside India does not constitute a Permanent Establishment (PE) in India.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2024.

Also referred to as

Western Union Financial Services Inc. v. ADIT · 104 ITD 34 · Permanent Establishment · Fixed Place PE · software access · intangible property · business connection

Sections most often in play

Section 1961Section 143(2) of the Income Tax ActSection 143(3) of the Income Tax ActSection 144C(13) of the Income Tax ActSection 1961: Section 143(2)Section 1961: Section 143(3)Section 1961: Section 144C(13)Section 1961: Section 234A

Issues it is cited on

dependent agent peagency pefixed place pesection 5(2)section 9(1)(i)credit for tdsbusiness connectioninterest u/s 234bsection 144c(1)permanent establishmentinterest under section 234aadvance tax

Judgments citing Western Union Financial Services Inc. v. ADIT

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6040/DEL/2019[2016-17]Status: HeardITAT Delhi09 Feb 2024AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

SABRE GLBL INC.,NEW DELHI vs. ACIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 7724/DEL/2018[2015-16]Status: HeardITAT Delhi09 Feb 2024AY 2015-16

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 559/DEL/2017[2013-14]Status: HeardITAT Delhi09 Feb 2024AY 2013-14

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

SABRE GLBL INC.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE- 3(1)(2), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 4838/DEL/2017[2014-15]Status: HeardITAT Delhi09 Feb 2024AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

SABRE INC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 216/DEL/2016[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. SABRE GLBL INC., GURGAON

In the result, all the appeals of the assessee are allowed and that of the Revenue stands dismissed

ITA 6731/DEL/2015[2012-13]Status: HeardITAT Delhi09 Feb 2024AY 2012-13

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No. 216/Del/2016, A.Y. 2012-13 Ita No. 559/Del/2017, A.Y. 2013-14 Ita No. 4838/Del/2017, A.Y. 2014-15 Ita No. 7724/Del/2018, A.Y. 2015-16 Ita No. 6040/Del/2019, A.Y. 2016-17 Sabre Glbl Inc. Vs. Asstt. Commissioner Of Income Mr. Tarandeep Singh, Tax, Adv. Circle-3(1)(2), C/O. Ms Associates, International Tax F-99, Lajpat Nagar-Ii, New Delhi New Delhi Pan : Aaact7216Q (Appellant) (Respondent) Deputy Commissioner Of Vs. Sabre Glbl Inc. Income Tax, Mr. Tarandeep Singh, Adv. International Taxation, C/O. Ms Associates, New Delhi F-99, Lajpat Nagar-Ii, New Delhi-110024 Pan : Aaact7216Q (Appellant) (Respondent) Assessee By Sh. Tarandeep Singh, Adv. Revenue By Sh. Vizay B. Vasanta, Cit-Dr

Section 143(2)Section 143(3)Section 144C(1)

…t assessee. That this “place” can only be tangible connected with soil. That mere use of an intangible property will not give rise to existence of a Fixed Place PE. 17.3 Then referring to Tribunal decision in Western Union Financial Services Inc. reported in 104 ITD 34 (Delhi) it was submitted that in this case, it is held that when a software installed in India grants access to taxpayer’s mainframe located outside India, such use/ access of software will not constitute PE of the taxpayer in India. He specifically referred to following observations; “26. The department has made out a case that the software, whi…

M/S. LINKLATERS,MUMBAI vs. THE DDIT (IT) 4(1), MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 3280/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Linklaters v. DDIT (International Taxation) – 4(1) Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 PAN: AABFL2160M (Appellant) (Respondent) DDIT (International Taxation) – 4(1) v. Linklaters Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Cen…

DDIT (IT)-4(1), MUMBAI vs. M/S. LINKLATERS, MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 3039/MUM/2008[2005-2006]Status: DisposedITAT Mumbai11 Oct 2023AY 2005-2006

Bench: Shri Aby T. Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blelinklaters V. Ddit (International Taxation) – 4(1) Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent) Ddit (International Taxation) – 4(1) V. Linklaters Scindia House, N.M. Road C/O. Deloitte Haskins & Sells Llp Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28Th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 Pan: Aabfl2160M (Appellant) (Respondent)

Section 143(3)Section 244ASection 44C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I”, MUMBAI BEFORE SHRI ABY T. VARKEY, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Linklaters v. DDIT (International Taxation) – 4(1) Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Centre Tower 3 28th Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400013 PAN: AABFL2160M (Appellant) (Respondent) DDIT (International Taxation) – 4(1) v. Linklaters Scindia House, N.M. Road C/o. Deloitte Haskins & Sells LLP Bellard Estate, Mumbai - 400001 Indiabulls Finance Cen…

AUDI AG,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

The appeal is hereby allowed

ITA 6363/MUM/2017[2014-15]Status: DisposedITAT Mumbai04 Mar 2020AY 2014-15

Bench: Shri Pramod Kumar & Shri Amarjit Singhaudi Ag Deputy Commissioner Of Income-Tax, C/O Srbc & Associates Llp, (International Taxation)-1(1)(2), 14Th Floor, The Ruby, Room No. 117, 1St Floor, Senapati Bapat Marg, Vs. Scindia House, Ballard Estate, Dadar (West), Mumbai – 400 028 Mumbai- 400 038 Maharashtra.

For Appellant: Shri Rajan Vora, A.RFor Respondent: Shri Sanjay Singh, D.R
Section 143(3)Section 144C(13)Section 9

…. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be said that they are dependent on the assessee for their earnings or revenues. Accordingly, the agents are not economically dependent upon the asse…

AUDI AG,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 6880/MUM/2016[2013-14]Status: DisposedITAT Mumbai16 Dec 2019AY 2013-14
Section 143(3)Section 9

…. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be said that they are dependent on the assessee for their earnings or revenues. Accordingly, the agents are not economically dependent upon the asse…

AUDI AG,MUMBAI vs. DCIT (IT) 1(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 538/MUM/2016[2012-13]Status: DisposedITAT Mumbai16 Dec 2019AY 2012-13
Section 143(3)(iii)Section 9

…. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be said that they are dependent on the assessee for their earnings or revenues. Accordingly, the agents are not economically dependent upon the asse…

AUDI AG,MUMBAI vs. DDIT (IT) RG 1(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

ITA 743/MUM/2015[2011-12]Status: DisposedITAT Mumbai16 Dec 2019AY 2011-12
Section 143(3)(iii)Section 9

…. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be said that they are dependent on the assessee for their earnings or revenues. Accordingly, the agents are not economically dependent upon the asse…

AUDI AG,MUMBAI vs. ADDL DIT RG 1(1), MUMBAI

In the result, appeal of the assessee is allowed

ITA 7335/MUM/2012[2009-10]Status: DisposedITAT Mumbai03 Sept 2019AY 2009-10

Bench: Shri G.S. Pannu, Vice- & Shri Pawan Singhaudi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Audi Ag Adit Range-1(1), C/O S R B C & Associates, Aayakar Bhavan, M.K. Road, 14Th Floor, The Ruby, 29 Mumbai-400020. Senapati Bapat Marg, Vs. Dadar (West), Mumbai-400028. Pan: Aahca3173A Appellant Respondent Appellant By : Shri Rajan Vora/Nimesh Vora/ Sajan Choksi (Ar) Respondent By : Shri V. Sreekar (Cit-Dr) With Nishant Samaiya (Dr) Date Of Hearing : 26.08.2019 Date Of Pronouncement : 03.09.2019 Order Under Section 254(1)Of Income Tax Act Per Pawan Singh; 1. These Two Appeal By Assessee Are Directed Against The Assessment Order Passed Under Section 143(3) Read With Section 144(C)(13) In Pursuance Of Direction Of Dispute Resolution Panel-I Under Section 144(C)(5) Dated

For Appellant: Shri Rajan Vora/Nimesh Vora/For Respondent: Shri V. Sreekar (CIT-DR) with Nishant Samaiya (DR)
Section 143(3)Section 144Section 144C(13)Section 254(1)Section 9Section 90(2)

…. 580, 589 & 591 of Paper Book Volume II) and the Authority for Advance Rulings in case of TVVM Ltd. v. CIT (1999) 237 ITR 230 (Refer page 600 & 618 of Paper Book Volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc ( 104 ITD 34) (Refer Pg 522 & 547 of Paper Book Volume II) observed that there is no evidence to show that the extent of their activities for the assessee, compared to oil their activities, is so large that it can be said that they are dependent on the assessee for their earnings or revenues. Accordingly, the agents are not economically dependent upon the asse…

DCIT (IT) 2(1)(2), MUMBAI vs. DAIMLER AG , MUMBAI

In the result, appeal filed by the revenue is dismissed

ITA 183/MUM/2018[2013-14]Status: DisposedITAT Mumbai28 Mar 2019AY 2013-14

Bench: Shri Mahavir Singh, Jm & Shri G. Manjunatha, Am Dcit(It)-2(1)(2), Vs. M/S. Daimler Ag Room No.1612, 16Th Floor, C/O. Srbc & Associates Llp, Chartered Accountants, 14 Th Air India Building, Nariman Point Floor, The Ruby, 29, Senapati Mumbai – 400021 Bapat Marg, Dadar(W), Mumbai - 400028 Pan/Gir No. Aabcd2354C Appellant) .. Respondent)

Section 143(3)Section 5

…age nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &61 8) of paper book volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) (Refer page no. 522 & 547 of paper book volume II), observed that here is no evidence to show that the extent of their activities of the assessee, compared to all these activities, is so large that it can be said that they are dependent on the assessee for t h e i r earnings or revenues. Accordingly, the agents are not economically dependent upon…

DCIT (IT) 3(1)(2), MUMBAI vs. LUCENT TECHNOLOGIES CRL LLC, MUMBAI

In the result, the appeal filed by the assessee is allowed and the appeal filed by the

ITA 678/MUM/2016[2012-13]Status: DisposedITAT Mumbai13 Aug 2018AY 2012-13

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Respondent: Shri Madhur Agarwal
Section 144Section 144C(5)Section 234BSection 271

…so further submitted that no service personnel came to India so as to come under Service PE. The ld. Counsel for the assessee also relied on Article-5 of the DTAA and decision of co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (104 ITD 34)(Del.) to submit that mere use of software for the purpose of business in India need not lead to an agency PE as assessee was not rendering any service in India nor LTHPL is authorized to deal with outsiders on behalf of assessee Lucent. Further, it was submitted that the co-ordinate Bench in the case of Lucent Technologies International Inc. vs.…

LUCENT TECHNOLOGIES GRL LLC,MUMBAI vs. JDIT (IT) RG 4, MUMBAI

In the result, these appeals by the assessee stands allowed

ITA 7704/MUM/2012[2009-10]Status: DisposedITAT Mumbai13 Aug 2018AY 2009-10

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Samuel Darse
Section 115Section 115ASection 144C(1)Section 144C(5)Section 44D

…so further submitted that no service personnel came to India so as to come under Service PE. The ld. Counsel for the assessee also relied on Article-5 of the DTAA and decision of co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (104 ITD 34)(Del.) to submit that mere use of software for the purpose of business in India need not lead to an agency PE as assessee was not rendering any service in India nor LTHPL is authorized to deal with outsiders on behalf of assessee Lucent. Further, it was submitted that the co-ordinate Bench in the case of Lucent Technologies International Inc. vs.…

LUCENT TECHNOLGIES GRL LLC,MUMBAI vs. DDIT (IT) 4(1), MUMBAI

In the result, the appeal of the Revenue is dismissed and that of the assessee is allowed

ITA 1934/MUM/2014[2010-11]Status: DisposedITAT Mumbai16 Jul 2018AY 2010-11

Bench: Sri Mahavir Singh, Jm & Sri G Manjunatha, Am

For Appellant: Shri PJ PardiwalaFor Respondent: Shri Samuel Darse, DR
Section 143(3)Section 144C(1)Section 9(1)(vi)

…so further submitted that no service personnel came to India so as to come under Service PE. The ld. Counsel for the assessee also relied on Article-5 of the DTAA and decision of co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (104 ITD 34)(Del.) to submit that mere use of software for the purpose of business in India need not lead to an agency PE as assessee was not rendering any service in India nor LTHPL is authorized to deal with outsiders on behalf of assessee Lucent. Further, it was submitted that the co-ordinate Bench in the case of Lucent Technologies International Inc. vs.…

DCIT (IT) 2(1)(2), MUMBAI vs. DAIMLER AG (FORMERLY KNOWN AS DAIMLER CHRYSLER AG), MUMBAI

ITA 5704/MUM/2016[2011-12]Status: DisposedITAT Mumbai31 May 2018AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

For Appellant: Shri M.P. Lohia &For Respondent: Shri V. Vidhyadhar, Sr. D.R
Section 143(2)Section 143(3)Section 5(2)Section 9(1)(i)

…ge nos. 580,589&59) of Paper Book volume II and the Authority for Advance Rulings in case of TVM Ltd v CIT (1999) 237 ITR 230 (Refer page 600 &61 8) of paper book volume II). The Hon'ble Delhi Tribunal has in the case of Western Union Financial Services Inc (104 ITD 34) (Refer page no. 522 & 547 of paper book volume II), observed that here is no evidence to show that the extent of their activities of the assessee, compared to all these activities, is so large that it can be said that they are dependent on the assessee for t h e i r earnings or revenues. Accordingly, the agents are not economically dependent upon…

DCIT, CHENNAI vs. HYUNDAI MOTORS INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 761/CHNY/2016[2011-2012]Status: DisposedITAT Chennai27 Apr 2017AY 2011-2012
Section 143(3)Section 253(4)

…usiness through that place. It is only when these three conditions are satisfied, a PE under the basic rule can be said to have come into existence. 55. . As observed by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words…

DCIT, CHENNAI vs. HYUNDAI MOTOR INDIA LTD., KANCHEEPURAM

In the result, while CO of the assessee is dismissed, all the three appeals filed by the assessee are partly allowed in the terms indicated above, all the three appeals filed by the revenue are dis...

ITA 614/CHNY/2015[2010-11]Status: DisposedITAT Chennai27 Apr 2017AY 2010-11
Section 143(3)Section 253(4)

…usiness through that place. It is only when these three conditions are satisfied, a PE under the basic rule can be said to have come into existence. 55. . As observed by a Co-ordinate Bench in the case of Western Union Financial Services Inc. vs. ADIT (2007) 104 ITD 34 (Del), "a PE should project in the foreign enterprises in India (the other Contracting State)". In the case of CIT vs. Visakhapatnam Port Trust (1983) 144 ITR 146 (AP), Hon’ble Andhra Pradesh High Court, after an elaborate survey of worldwide judicial precedents and technical literature on this issue, had observed that, "in our opinion, the words…

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Western Union Financial Services Inc. v. ADIT (104 ITD 34) — Cited in 26 Judgments | BharatTax