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“fixed place PE”

International TaxDTAA Article 5DTAA Article 5222 judgments

The decision most relied on for fixed place PE is DIT v. Morgan Stanley & Co. (292 ITR 416), cited in 360 judgments on BharatTax.

Leading authorities on fixed place PE

DIT v. Morgan Stanley & Co.
292 ITR 416 · 2007 · Supreme Court
360
citing judgments

A Permanent Establishment (PE) signifies a foreign enterprise's virtual projection into another country, with a fixed place PE existing where an MNE's business is wholly or partly carried on. A dependent agent PE requires the agent to act as such and/or have the authority to conclude contracts for the foreign enterprise under DTAA provisions.

(i) Formula One World Championship Ltd. v. CIT
394 ITR 80 · 2017 · Supreme Court
200
citing judgments

This case provides foundational principles that illuminate the contours of the concept of 'Permanent Establishment' (PE) under tax treaties, especially regarding a 'fixed place' PE.

Nortel Networks India International Inc. v. DIT
386 ITR 353 · 2016 · High Court
61
citing judgments

The burden of proving the existence of a Permanent Establishment (PE) under a Double Taxation Avoidance Agreement (DTAA) rests squarely on the Income Tax Department.

DIT v. E-Funds IT Solution
364 ITR 256 · 2014 · High Court
61
citing judgments

A subsidiary is an independent legal entity, and the mere relationship of holding-subsidiary or control by itself does not result in a Permanent Establishment (PE) for the foreign company in India, whether it be a fixed place PE or a dependent agent PE, even when the subsidiary provides outsourced services.

Adobe Systems Inc. v. ADIT
203 Taxmann 554 · 2011 · High Court
59
citing judgments

A fixed place of business constitutes a Permanent Establishment (PE) under Article 5(1) of a Double Taxation Avoidance Agreement only if the premises are actually at the disposal of the foreign enterprise, thereby satisfying the crucial 'disposal test', and it is through this fixed place that the foreign enterprise carries on its business, wholly or partly.

Trib.) 4) TVM Limited v. Commissioner of Income-tax
237 ITR 230 · 1999 · Reported
47
citing judgments

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.

DIT v. HCL Infosystems Ltd.
144 Taxmann 492 · 2005 · High Court
45
citing judgments

Reimbursement of salary costs of employees is not taxable as Fees for Technical Services (FTS) under the Act. Additionally, for a fixed place Permanent Establishment (PE) or place of management to exist, business premises must be made available or a right to use them must be established.

Galileo International Inc. v. DCIT
19 SOT 257 · 2008 · ITAT
31
citing judgments

A Computer Reservation System (CRS) installed at the premises of Indian subscribers can constitute a Permanent Establishment (PE) in India, and a portion of income from Indian operations may be taxable in India, potentially exhausted by commission paid to Indian distributors.

Judgments citing fixed place PE

Lm Wind Power As, Denmark vs. Assistant Commissioner of Income Tax, Circle International Tax 2(2)(1), Delhi

In the result, ground raised by the assessee is allowed

ITA 4280/DEL/2024[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Lm Wind Power As, Vs, Acit, Circle Juptervej 6, 6000 Kolding, International Tax 2(2)(1), Denmark – 999999. Delhi (Pan :Aabcl8590Q) (Appellant) (Respondent) Assessee By : Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpitgoyal, Ca Revenue By : Shri Saroj Kumar Dubey, Cit Dr Date Of Hearing : 27.08.2025 Date Of Order : 21.11.2025 Order Per S. Rifaur Rahman: 1. This Appealpreferred By The Assessee Is Directed Against The Assessment Order Dated 27.01.2025 Passed By The Acit, Circle Int. Tax 2(2)(1), Delhi Under Section 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 (For Short ‘The Act”) For Assessment Year 2020-21 Pursuant To The Directions Of The Dispute Resolution Panel U/S 144C(5) Of The Act Raising Following Grounds Of Appeal :- “1. That On The Facts & Circumstances Of The Case & In Law, The Assessment Order Dated 29.07.2024 Passed Under Section 143(3) Read With Section 144C(13) Of The Income-Tax Act, 1961 (He Act") For Assessment Year 2020-21 Assessing The Total Income Of The Assessee At Rs.81,14, 14,893 Is Bad In Law, Void- Ab-Initio & Therefore, Liable To Be Quashed And/ Or Set Aside.

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri Saroj Kumar Dubey, CIT DR
Section 143(3)Section 144C(13)Section 144C(5)Section 271ASection 44DSection 5Section 92C

payer is located in India. 5. That without prejudice, the DRP erred on facts and in law in holding that even if Fixed Placed PE of the Assessee is not held to be in India, impugned sales commission received by the Assessee is still taxable in India under Article ... that the rights or property in respect of which royalty has been received by the Assessee were not effectively connected with the alleged Fixed Place PE in India. 6.2 That without prejudice, even if the royalty received by the Assessee is taxable in India in terms of section 44DA

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place

ITA 4092/MUM/2023[2021-22]Status: DisposedITAT Mumbai20 Nov 2025AY 2021-22

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

Section 144CSection 9(1)(i)

reasoning of the co ordinate benches in earlier years that no fixed place permanent establishment of the assessee exists in India. A fixed place PE requires that the foreign enterprise has a place of business at its disposal in the source country through which its business is carried ... case does not survive. 53. In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place PE, service PE or dependent agency PE, in relation to its reinsurance business comprising the run off portfolio or its retrocession business with SRIB

Swiss Re Asia Pte Ltd, Singapore vs. Deputy Commissioner of Income Tax, (International Taxation) Circle - 4(2)(2), Mumbai

In the result, we hold that the assessee does not have

ITA 3178/MUM/2023[2020-21]Status: DisposedITAT Mumbai20 Nov 2025AY 2020-21
Section 144CSection 9(1)(i)

reasoning of the co ordinate benches in earlier years that no fixed place permanent establishment of the assessee exists in India. A fixed place PE requires that the foreign enterprise has a place of business at its disposal in the source country through which its business is carried ... case does not survive. 53. In the result, we hold that the assessee does not have any permanent establishment in India, whether as fixed place PE, service PE or dependent agency PE, in relation to its reinsurance business comprising the run off portfolio or its retrocession business with SRIB

Uk Grid Solutions Limited, Stafford, United Kingdom vs. Deputy Commissioner of Income Tax, Circle Int Tax 3(1)(1)Del, Delhi

In the result, appeal of the assessee is allowed in terms aforesaid

ITA 2042/DEL/2025[2022-23]Status: DisposedITAT Delhi10 Nov 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh[Assessment Year: 2022-23] Uk Grid Solutions Limited, The Deputy Commissioner Of Income St Leonards Building, Harry Tax, Circle International Taxation Kerr Dive, Stafford St16 1Wt, Vs -3(1)(1), Civic Centre, Minto Road United Kingdom-99999 New Delhi-110002 Pan-Aaica6271A Assessee/Appellant Revenue/Respondent

Section 143(3)Section 44BSection 9(1)(vii)

India 4. Appellant had business connection in India 5. Single composite contract was artificially split into three separate contracts 6. There exists fixed place PE in India 7. There exists dependent agent PE in India 7. There exists Construction PE in India 8. No evidence brought on record ... role to play in Onshore project activities. The Assessing Officer held that the assessee has installation Permanent Establishment (in short ‘PE’), fixed place PE and a dependent agent PE in India. Thus, the Assessing Officer attributed business profits to PE under India-UK DTAA. Further, the Assessing Officer held that

Ncr Global Solutions Limited, Ireland vs. Deputy Commissioner of Income-Tax, Circle-2(2)(2), International Tax, New Delhi

In the result, both the appeals of the assessee are allowed as indicated above

ITA 1885/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Oct 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singh

Section 142(1)Section 143(2)Section 143(3)

construction or other business sites or any other form of business presence in India which constitute a Permanent Establishment (in the form of Fixed place PE, Agency PE, Installation PE, Construction PE, Service PE) in India in accordance with Article 5 of the India- Ireland Tax Treaty or a business ... Indian purchasers / parties which could not be done without any place of business in India and accordingly held that the assessee has a fixed place PE in India in terms of Article 5(1) of India- Ireland Treaty. 3.4 Further, the AO after discussing about the concept of Dependent Agency

Ge Global Parts & Products Gmbh, Switzerland vs. Assistant Commissioner of Income Tax, Circle Int Tax 1(3)(1), Delhi

In the result, Appeal of the Assessee is partly allowed

ITA 1932/DEL/2025[2022-23]Status: DisposedITAT Delhi17 Oct 2025AY 2022-23

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Ge Global Parts & Products Vs Assistant Commissioner Of Gmbh, Brown Boverit Strasse Income Tax, Circle 8, Baden, Switzerland International Taxation 1(3)(1) Pan: Aagcg3668K Civic Centre, Minto Road, New Delhi

Section 143(3)Section 144C(13)Section 285

mind to the judicial precedents cited before us. The short issue arising for consideration is whether the assessee had a PE, either fixed place PE or dependent agent PE, in India during the year under consideration. No doubt, the past assessment history of the assessee reveals that existence of PE ... length. 11. However, as far as the facts relating to impugned assessment year are concerned, AIFACS building, which earlier constituted the fixed place PE of the assessee in India, was vacated on 01.05.2012. In fact, this was brought to the notice of both the Assessing Officer and learned

Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 901/DEL/2017[2012-13]Status: DisposedITAT Delhi08 Oct 2025AY 2012-13

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

assessing officer/DRP erred on facts and in law in alleging that SMC had a place of management in India and hence, a fixed place PE in India in terms of Article 5(1) and 5(2) of the Treaty, on the ground that the executive directors on the board

Maruti Suzuki India Ltd., New Delhi vs. DCIT, Circle- 16(1), New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and

ITA 6949/DEL/2017[2013-14]Status: DisposedITAT Delhi08 Oct 2025AY 2013-14

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 35Section 43B

assessing officer/DRP erred on facts and in law in alleging that SMC had a place of management in India and hence, a fixed place PE in ndia in terms of Article 5(1) and 5(2) of the Treaty, on the ground that the executive directors on the board

M/S Maruti Suzuki India Ltd., New Delhi vs. DCIT, New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and

ITA 287/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 35Section 43B

assessing officer/DRP erred on facts and in law in alleging that SMC had a place of management in India and hence, a fixed place PE in ndia in terms of Article 5(1) and 5(2) of the Treaty, on the ground that the executive directors on the board

DCIT, New Delhi vs. M/S. Maruti Suzuki India Ltd., New Delhi

In the result, all the three appeals of the assessee are allowed as indicated above and the appeal of Revenue is partly allowed

ITA 1024/DEL/2016[2011-12]Status: DisposedITAT Delhi08 Oct 2025AY 2011-12

Bench: Shris.Rifaur Rahman & Shri Vimal Kumar

For Appellant: Shri Ajay Vohra, Sr. AdvocateFor Respondent: Shri G.C. Srivastava, Spl. Counsel for the Department
Section 143(3)Section 144CSection 144C(1)Section 144C(5)Section 14ASection 32Section 35Section 43B

assessing officer/DRP erred on facts and in law in alleging that SMC had a place of management in India and hence, a fixed place PE in India in terms of Article 5(1) and 5(2) of the Treaty, on the ground that the executive directors on the board

Sky High II Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1550/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

placed on the decision of the coordinate bench in the case of Sunflower Aircraft Leasing Ltd. vs. ACIT in ITA No. No.1107/Mum/2025  Fixed place PE under Article 5(1) requires three cumulative elements: (i) the existence of a “place of business”, (ii) that such place must be “fixed ... Championship Ltd. v/s CIT [(2017) 394 ITR 80 (SC)].  The basis for DRP to hold that the aircraft leased to IndiGo constitute a fixed place PE, is by relying on ownership, location, permanence, and Sky High Lxxix Leasing Co. Ltd. & Ors. disposal tests which is factually not correct since

Sky High Lxxx Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1549/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

placed on the decision of the coordinate bench in the case of Sunflower Aircraft Leasing Ltd. vs. ACIT in ITA No. No.1107/Mum/2025  Fixed place PE under Article 5(1) requires three cumulative elements: (i) the existence of a “place of business”, (ii) that such place must be “fixed ... Championship Ltd. v/s CIT [(2017) 394 ITR 80 (SC)].  The basis for DRP to hold that the aircraft leased to IndiGo constitute a fixed place PE, is by relying on ownership, location, permanence, and Sky High Lxxix Leasing Co. Ltd. & Ors. disposal tests which is factually not correct since

Sky High Lxxviii Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1548/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

placed on the decision of the coordinate bench in the case of Sunflower Aircraft Leasing Ltd. vs. ACIT in ITA No. No.1107/Mum/2025  Fixed place PE under Article 5(1) requires three cumulative elements: (i) the existence of a “place of business”, (ii) that such place must be “fixed ... Championship Ltd. v/s CIT [(2017) 394 ITR 80 (SC)].  The basis for DRP to hold that the aircraft leased to IndiGo constitute a fixed place PE, is by relying on ownership, location, permanence, and Sky High Lxxix Leasing Co. Ltd. & Ors. disposal tests which is factually not correct since

Sky High Lxxix Leasing Company Limited, Mumbai vs. The Assistant Commissioner of Income Tax (International Tax) Circle 4(2)(1), Mumbai

ITA 1546/MUM/2025[2022-23]Status: DisposedITAT Mumbai06 Oct 2025AY 2022-23

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am

Section 143(3)Section 9(1)(vi)

placed on the decision of the coordinate bench in the case of Sunflower Aircraft Leasing Ltd. vs. ACIT in ITA No. No.1107/Mum/2025  Fixed place PE under Article 5(1) requires three cumulative elements: (i) the existence of a “place of business”, (ii) that such place must be “fixed ... Championship Ltd. v/s CIT [(2017) 394 ITR 80 (SC)].  The basis for DRP to hold that the aircraft leased to IndiGo constitute a fixed place PE, is by relying on ownership, location, permanence, and Sky High Lxxix Leasing Co. Ltd. & Ors. disposal tests which is factually not correct since

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income Tax, Circle 1(2)(1), International Taxation, Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 1892/DEL/2025[2022-23]Status: DisposedITAT Delhi30 Sept 2025AY 2022-23

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. Issues 1. 7727/Del./2017 i. Fixed Place PE ii. Attribution of Profits 2. 7924/Del./2018 i. Fixed Place PE ii. Attribution of Profits i. 3. 1086/Del./2022 Fixed Place PE ii. Attribution of Profits ... 667/Del./2023 Fixed Place PE ii. Attribution of Profits 5. 668/Del./2023 i. Fixed Place PE ii. Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B

ACIT, Circle 1(2)(1), International Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee’s both appeals are allowed as above

ITA 724/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. Issues 1. 7727/Del./2017 i. Fixed Place PE ii. Attribution of Profits 2. 7924/Del./2018 i. Fixed Place PE ii. Attribution of Profits i. 3. 1086/Del./2022 Fixed Place PE ii. Attribution of Profits ... 667/Del./2023 Fixed Place PE ii. Attribution of Profits 5. 668/Del./2023 i. Fixed Place PE ii. Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B

DCIT, Circle-1(2)(1) Int. Taxation, New Delhi vs. Concentrix Cvg Customer Management Group Inc., Usa

In the result, the assessee's both appeals are allowed as above

ITA 723/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. 1. Issues 7727/Del./2017 i. ii. Fixed Place PE Fixed Place PE 2. 7924/Del./2018 i. ii. Attribution of Profits Attribution of Profits 3. 1086/Del./2022 1. ii. Fixed Place PE Attribution of Profits ... 667/Del./2023 i. ii. Fixed Place PE Attribution of Profits 5. 668/Del./2023 i. ii. Fixed Place PE Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits V. Interest under section 234A and 234B

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 668/DEL/2023[2019-20]Status: DisposedITAT Delhi30 Sept 2025AY 2019-20

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. Issues 1. 7727/Del./2017 i. Fixed Place PE ii. Attribution of Profits 2. 7924/Del./2018 i. Fixed Place PE ii. Attribution of Profits i. 3. 1086/Del./2022 Fixed Place PE ii. Attribution of Profits ... 667/Del./2023 Fixed Place PE ii. Attribution of Profits 5. 668/Del./2023 i. Fixed Place PE ii. Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B

Concentrix Cvg Customer Management Group Inc., United States vs. ACIT, (Int.Taxation) 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 667/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Sept 2025AY 2018-19

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. Issues 1. 7727/Del./2017 i. Fixed Place PE ii. Attribution of Profits 2. 7924/Del./2018 i. Fixed Place PE ii. Attribution of Profits i. 3. 1086/Del./2022 Fixed Place PE ii. Attribution of Profits ... 667/Del./2023 Fixed Place PE ii. Attribution of Profits 5. 668/Del./2023 i. Fixed Place PE ii. Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B

Concentrix Cvg Customer Management Group Inc., United States of America vs. Assistant Commissioner of Income-Tax (International Taxation)- 1(2)(1), New Delhi

In the result, the assessee’s both appeals are allowed as above

ITA 3512/DEL/2023[2021-22]Status: DisposedITAT Delhi30 Sept 2025AY 2021-22

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraita No.7727/Del/2017, A.Y. 2013-14 Ita No.7924/Del/2018, A.Y. 2014-15 Ita No.1086/Del/2022, A.Y. 2017-18 Ita No.667/Del/2023, A.Y. 2018-19 Ita No.668/Del/2023, A.Y. 2019-20 Ita No.3512/Del/2023, A.Y. 2021-22 Ita No.1892/Del/2025, A.Y. 2022-23 Concentrix Cvg Customer Deputy Commissioner Management Group Inc., (Earlier Of Income Tax, Known As ‘Convergys Customer Vs Circle - 1(2)(1), Management Group Inc.’) International Taxation, C/O Pwc Pvt. Ltd., E-2 Tower, Civic Centre Sucheta Bhawan, Minto Road Gate No. 2, 1St Floor, New Delhi 11-A, Vishnu Digambar Marg, New Delhi Pan: Aaccc8989M (Appellant) (Respondent)

Section 234ASection 270A

above captioned appeals, we have been tasked to decider the following issues: S. No. ITA No. Issues 1. 7727/Del./2017 i. Fixed Place PE ii. Attribution of Profits 2. 7924/Del./2018 i. Fixed Place PE ii. Attribution of Profits i. 3. 1086/Del./2022 Fixed Place PE ii. Attribution of Profits ... 667/Del./2023 Fixed Place PE ii. Attribution of Profits 5. 668/Del./2023 i. Fixed Place PE ii. Attribution of Profits 6. 3512/Del./2023 i. Grounds related to DIN issue ii. Fixed Place PE iii. Dependent Agent PE iv. Attribution of profits v. Interest under section 234A and 234B