“agency PE”

Refinitiv Ltd., Mumbai vs. ADIT (It) 2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

ADIT (It) RG 2, Mumbai vs. Reuters Ltd, Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd., Mumbai vs. DCIT (It) 2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

The DDIT(It)-2(1), Mumbai vs. M/S. Reuters Ltd, Uk, Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

The DDIT(It)-2(1), Mumbai vs. M/S. Reuters Ltd, Uk, Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd., Mumbai vs. The DDIT (It)-2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd, Mumbai vs. The DDIT (It)-2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd., Mumbai vs. DDIT (I.T) - 2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

ADIT (It)-2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

DDIT (International I. T) 2(1), Mumbai vs. M/S. Reuters on Line S.A, Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

The DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

The DDIT (I.T) 2(1) vs. M/S. Reuters Ltd

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd., Mumbai vs. The Dy DIT (I.T) 2(1), Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

DDIT (I.T) 2(1), Mumbai vs. M/S. Reuters Ltd., Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Refinitiv Ltd., Mumbai vs. DDIT (I.Taxation) Range 2, Mumbai

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

purpose of taxation of the same income as business income, the fact whether the assessee has a permanent establishment with respect to the agency PE or service PE is immaterial because the Indian entity is remunerated at arm‘s-length, further the learned AO has not alleged any further function ... with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Dy.Comm of Income Tax (International Taxation)-2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.1504 & 1505/Mum/2022 (A.Ys. 2018-19 & 2019-20)

circumstances of the case and in law, the Learned AO erred in alleging that Dow Jones Consulting India Private Limited (DJCIPL) could constitute an Agency PE of the Appellant. 3. On the facts and in the circumstances of the case and in law, the Learned AO and the DRP erred ... same. 21. Assessee company has also raised ground No.2 & 3 challenging the findings returned by the AO/ Ld. DRP that DJCIPL could constitute an agency PE of the assessee and as such amount of Rs.2,82,15,036/- is in the nature of “business profits” under Article 7 of India

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Dy.Comm of Income Tax (International Taxation)-2(3)(1), Mumbai

In the result, the appeals of the assessee are allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos.1504 & 1505/Mum/2022 (A.Ys. 2018-19 & 2019-20)

circumstances of the case and in law, the Learned AO erred in alleging that Dow Jones Consulting India Private Limited (DJCIPL) could constitute an Agency PE of the Appellant. 3. On the facts and in the circumstances of the case and in law, the Learned AO and the DRP erred ... same. 21. Assessee company has also raised ground No.2 & 3 challenging the findings returned by the AO/ Ld. DRP that DJCIPL could constitute an agency PE of the assessee and as such amount of Rs.2,82,15,036/- is in the nature of “business profits” under Article 7 of India

Micro Focus Software Inc. (Formerly Known As Novell Inc.), Mumbai vs. The Dy CIT (Intl. Taxation)-Circle-3(2)(2), Mumbai

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

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

with computation of profits of installation PE, in our considered view, do not have any bearing on the computation of profits of the dependent agency PE. We are, therefore, not persuaded by this reasoning either. 12. Late Prof Klaus Vogel, one of the very eminent international tax scholars ... paid to the PE must take into account 'all the risks of the foreign enterprise as assumed by the PE', but then in an agency PE situation, unlike a service PE situation which was the case before the Hon'ble Supreme Court, a DAPE assumes the entrepreneurship risk in respect

Cma Cgm Sa, Mumbai vs. Assistant Commissioner of Income Tax, (International Taxation) Circle 2(1)(1), Mumbai

In the result, additional grounds of appeal filed by the assessee are allowed for statistical purpose

Bench: Shri Vikas Awasthy & Shri Gagan Goyal आअसं. 833/मुं/2023 ("न.व. 2020-21) Cma Cgm Sa C/O. Cma Cgm Agencies (India) Private Limited, Indiabulls Finance Centre, Tower -3, 8Th Floor, Senapati Bapat Marg, Elphinstone(W), Mumbai – 400 013. Pan: Aabcc-9048-G ...... अपीलाथ" /Appellant बनाम Vs. The Asstt. Commissioner Of Income Tax (International Taxation) 2(1)(1)Mumbai Room No.1713, 17Th Floor, Air India Building, Nariman Point, Mumbai 400 021 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Poojari & Ms. Jasmin Amalsadvala ""तवाद" "वारा/Respondent By : Shri Soumendu Kumar Dash सुनवाई क" "त"थ/ Date Of Hearing : 31/05/2023 घोषणा क" "त"थ/ Date Of Pronouncement : /06/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Assessment Order Dated 19/01/2023 Passed U/S. 143(3) R.W.S. 144C(13) Of The Income Tax Act, 1961 [ In Short ‘The Act], For The Assessment Year 2020-21. 2 2. In Appeal The Assessee Has Raised 22 Grounds. The Gist Of Grounds Of Appeal Is As Under:

been repeatedly subject matter of appeal since assessment year 2012-13. The Tribunal has been consistently holding that the assessee has no Agency PE in India. No material has been placed on record by the Revenue to force us to take a different view. Respectfully following the decision

Factiva Ltd. C/O. Price Waterhouse & Co. Lltp, Mumbai vs. Asstt. CIT (International Taxation)-2(3)(1), Mumbai

In the result, both the appeals of the assessee are allowed

taxable as ‘royalty’ under India UK DTAA in the hands of the assessee. 14. In so far as the issue whether DJCIPL constituted agency PE which ld. AO has just made a very passing remark has also been confirmed by the ld. DRP, this issue too has been decided ... indirect subsidiary of the assessee company. Considering these facts of the case, it is evident that the Distributor is falls within the concept of agency PE and therefore it is incorrect to say that the assessee does not have any permanent establishment in India." 23. Since assessee has vehemently opposed