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“service PE”

International TaxDTAA Article 5DTAA Article 5225 judgments

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

Leading authorities on service 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.

DIT v. Nokia Networks OY
358 ITR 259 · 2013 · High Court
276
citing judgments

Payments for the supply of software along with telecom equipment are not in the nature of royalty if they are for the use of a copyrighted article, not the copyright itself. Such payments are not taxable in India in the absence of a Permanent Establishment (PE).

National Petroleum Construction Company v. DIT
383 ITR 648 · 2016 · High Court
69
citing judgments

An Indian agent providing marketing services, without the authority to conclude contracts on behalf of a foreign company, does not constitute a Dependent Agent Permanent Establishment (DAPE) for the foreign company in India under DTAA provisions.

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.

CIT(A) v. Eon Technology Pvt. Ltd.
343 ITR 366 · 2012 · High Court
58
citing judgments

Payments to a non-resident agent for services rendered outside India, where the agent has no permanent establishment (PE) or business connection in India, are not chargeable to tax in India. Consequently, there is no obligation to deduct tax at source under Section 195, and no disallowance under Section 40(a)(i) can be made.

Delmas France v. Asstt. DIT (IT)
17 Taxmann.com 91 · 2012 · ITAT
49
citing judgments

The ITAT evaluates the profit neutrality theory for a Dependent Agent Permanent Establishment (DAPE), stating that unlike a service PE, a DAPE assumes entrepreneurship risk which must be considered for arm's length remuneration.

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
116 ITD 1 · 2009 · ITAT
41
citing judgments

Income is chargeable to tax in India only to the extent it is reasonably attributable to operations carried out in India, especially when the amounts paid to associated enterprises are at arm's length.

Judgments citing service PE

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

234B of the Income Tax Act, 1961 ('Act') V. 8. Penalty under section 270A of the Act 130/Del./2018 i. ii. Dependent Agent PE Service PE 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent ... PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017 of AY 2013-14 is taken as lead case. 4. ITA No. 7727/Del/2017

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

ACIT, International Taxation, Circle-1(2)(1), New Delhi vs. Concentrix Cvg Customer Management Group Inc., United State of America

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

ITA 1281/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

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

ITA 1086/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

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

ITA 7924/DEL/2018[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

DCIT, Circle- 1(1)(1), International Taxation, New Delhi vs. Convergys Customer Management Group Inc., New Delhi

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

ITA 130/DEL/2018[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

Convergys Customer Management Group Inc., New Delhi vs. DCIT, Circle- 1(2)(1), International Taxation, New Delhi

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

ITA 7727/DEL/2017[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

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

234B of the Income Tax Act, 1961 (‘Act’) v. Penalty under section 270A of the Act 8. 130/Del./2018 i. Dependent Agent PE ii. Service PE ITA No.7727/Del/2027 and Ors. Concentrix CVG … iii. Attribution of Profits iv. IPLC/ Link Charges 9. 1281/Del./2022 i. Dependent Agent PE ii. Service PE ... Attribution of Profits iv. IPLC/ Link Charges 10. 723/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 11. 724/Del./2023 i. Dependent Agent PE ii. Service PE iii. Attribution of Profits iv. IPLC/ Link Charges 3. The ITA No. 7727/Del/2017

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

In the result, appeal of the assessee is partly allowed

ITA 1995/MUM/2022[2019-20]Status: DisposedITAT Mumbai25 Sept 2025AY 2019-20

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sandeep Singh Karhail, Hon’Ble

For Appellant: Shri Anish Thacker & Pranay Gandhi, A/RsFor Respondent: Shri Satya Pal Kumar, CIT D/R
Section 143(2)Section 143(3)Section 144C(13)Section 9(1)(i)

holding that Swiss Reinsurance Company Ltd, India Branch (SRIB) and Swiss Reinsurance Global Business Solutions India Private Limited (SRGBS) constitute Fixed Place PE, Service PE and Agency PE of the Appellant in India under the IS treaty. 3.2 The learned AO has erred in holding that the third party Indian ... made erroneous inferences in relation to the facts of the Appellant and consequently, erred in holding that SRIB and SRBS constitute Fixed Place PE, Service PE and Agency PE of the Appellant in India. 4.2 The learned AO has failed to consider that the facts pertaining to the retrocession premium

The Dy. Commr. of Income Tax, Cir.-3(1), Rajkot-Gujarat vs. M/S. Sonpal Exports Pvt. Ltd., Rajkot-Gujarat

In the result, appeal filed by the revenue is dismissed

ITA 29/RJT/2018[2012-13]Status: DisposedITAT Rajkot21 Aug 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 29/Rjt/2018 "नधा"रणवष" / Assessment Year: (2012-13) (Hybrid Hearing) The Dcit, Circle – 3(1), Vs. M/S. Sonpal Exports Pvt. Ltd. Rajkot Aayakar Bhavan, Room Dhari Bagsara Road, Nr. Ice No. 114, 1St Floor, Race Course Factory, Amreli Ring Road, Rajkot Pan No.: Aajcs0177N (Assessee) (Respondent) Assessee By : Shri Kalpesh Doshi, Ld. Ar Respondent By : Shri Praveen Verma, Ld. Cit(Dr) Date Of Hearing : 24/06/2025 Date Of Pronouncement : 21/08/2025 आदेश / O R D E R Per, Dr. Arjun Lal Saini, Am; By Way Of This Appeal, The Revenue, Has Challenged Correctness Of The Order Dated 16.11.2017, Passed By The Learned Cit(A), In The Matter Of Assessment Under Section 143(3) Of The Income Tax Act 1961, For The Assessment Year 2012-13. Grievances Raised By The Revenue, Which Are Interconnected & Will Be Taken Up Together, Are As Follows: “1. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs. 13,96,33,023/- Holding That Provision Of Section 195 Will Not Be Applicable. 2. On The Facts Of The Case & In Law, The Ld. C.I.T. (A) Erred In Ignoring The Facts That The Assessee Has Failed To Prove The Genuineness Of Foreign Commission Expenses Before The A.O. 3. It Is, Therefore, Prayed That The Order Of The C.I.T. (A) May Be Set Aside & That Of The A.O. Be Restored To The Above Extent. Dcit Vs. M/S. Sonpal Export Pvt. Ltd.

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Praveen Verma, Ld. CIT(DR)
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

Popular Motorworld Private Limited, Ernakulam vs. Income Tax Officer, Corporate Ward 2(5), Kochi

ITA 538/COCH/2025[2014-15]Status: DisposedITAT Cochin21 Aug 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Ms. Neetu S, Sr. DR
Section 143(3)Section 147Section 148Section 250

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER

Sunflower Aircraft Leasing Limited, Mumbai vs. Assistant Commissioner of Income Tax Circle 4(2)(2) International Tax, Mumbai

In the result, the appeal of the assessee stands allowed

ITA 1107/MUM/2025[2022-23]Status: DisposedITAT Mumbai13 Aug 2025AY 2022-23
Section 143(3)Section 144C(13)Section 144C(5)Section 9(1)(vi)

there were any stationed personnel of the assessee and otherwise also ld. DRP observation on PE was not predicated on Article 5(2) of service PE at all. 35. In so far as finding that leasing business is carried on through the aircraft, the said finding is patently incorrect

Deputy Commissioner of Income Tax- 3(1)(1), Mumbai vs. Dsv Solutions Pvt. Ltd. (Formerlyut Worldwide (India) Pvt. Ltd.), Mumbai

In the result, the appeals filed by the revenueand cross

ITA 534/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 37Section 92F

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT

Deputy Commissioner of Income Tax- 3(1)(1), Mumbai vs. Dsv Solutions Pvt. Ltd. (Formerly Ut Worldwide (India) Pvt. Ltd.), Mumbai

In the result, the appeals filed by the revenueand cross

ITA 533/MUM/2025[2013-14]Status: DisposedITAT Mumbai30 Jul 2025AY 2013-14

Bench: Smt. Beenna Pillai () & Shri Omkareshwar Chidara ()

Section 37Section 92F

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENNA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT

Deputy Commissioner of Income Tax- 3(1)(1), Mumbai vs. Dsv Solutions Pvt. Ltd. (Formerly Ut Worldwide (India) Pvt. Ltd.), Mumbai

In the result, the appeals filed by the revenueand cross

ITA 532/MUM/2025[2012-13]Status: DisposedITAT Mumbai30 Jul 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 37Section 92F

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI OMKARESHWAR CHIDARA (ACCOUNTANT

Shell Information Technology International Bv, Mumbai vs. Deputy Commissioner of Income Tax (International Taxation )-4(2)(1), Mumbai

ITA 1750/MUM/2025[2022-23]Status: DisposedITAT Mumbai28 Jul 2025AY 2022-23

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR (Accountant Member)

For Appellant: Shri Madhur AgarwalFor Respondent: Shri Satya Pal Kumar
Section 143(3)Section 144C(13)Section 144C(5)Section 2(24)Section 234BSection 270A

IN THE INCOME TAX APPELLATE TRIBUNAL "I" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Shell

Deputy Commissioner of Income Tax (International Taxation), Cirlce - 1(1), Bengaluru vs. Applied Materials India Private Limited, Bengaluru

ITA 1296/BANG/2024[2017-18]Status: DisposedITAT Bangalore24 Jul 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Dr. Divya K.J., CIT(DR)(ITAT), BengaluruFor Respondent: Shri Suryanarayan, AR
Section 133ASection 195Section 201Section 201(1)Section 9(1)(vii)

Article 12 of the India-Canada and Article 13 of the India-UK DTAAs, which body the concept of a service permanent establishment (a "service PE"). In terms of those articles, the Court must determine whether the overseas entities rendered "technical services" under Article 13 of the India-UK DTAA