“agency PE”

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

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

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

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

In the result, appeal filed by the assessee is allowed

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

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

Rga International Reinsurance Company Designated Activity Co, Mumbai vs. Dy CIT (International Taxation)-4(1)(1), Mumbai

In the result, the issue under consideration is remitted back to the file of Assessing Officer for statistical purpose

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blerga International Reinsurance V. Dcit (International Taxation) -4(1)(1) Room No. 172, 17Th Floor Company Designated Activity Air India Building, Nariman Point Company Mumbai – 400 021 C/O. S.R.B.C & Associates Llp 14Th Floor, The Ruby 29 Senapati Bapat Marg Dadar (W), Mumbai – 400028 Pan: Aadcr1226K (Appellant) (Respondent) Assessee Represented By : Shri P.S. Paridiwala & Ms. Jasmin Amalasadvala Department Represented By : Ms. Surabhi Sharma

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 ... discussions, we hold that the assessee did not have a fixed place permanent establishment in India, that the question of assessee having a dependent agency PE is wholly academic in the sense that, as the law stands now, the existence of the DAPE is wholly tax neutral in India. Accordingly

General Electric Company, Mumbai vs. Asst DIT (It) 3(1), Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

Income Tax Act, 1961. The activities of the third parties working for the GE group as mentioned above also may constitute agency PE/ business connection of the GE group entities. 14. It is possible that in respect of various projects relating to rendering of services / supervisory services, such GE group ... group entities running from common address; (ii) Confirmed the finding of the learned Assessing Officer that there is a fixed place PE and dependent agency PE and hence taxable in India; (iii) As against the Assessing Officer applying 3.5% to the amount of sales made in India as attribution

DDIT (It) 3(1), Mumbai vs. General Electric Company, Mumbai

In the result, the appeal of the assessee for Assessment Year 2001-02 is allowed and the appeal of revenue for A

Bench: Shri Aby T Varkey & Shri M Balaganeshm/S. General Electric Company, C/O Kpmg, Lodha Excelus, Apollo Mills Compound, N.M. Joshi Marg, Mahalaxmi, Mumbai-400011 Pan Aaacg5399M …Appellant. Vs. Asst. Director Of Income Tax, (International Taxation)-3(1), Room No.136, 1St Floor, Scindia House, N M Road Ballard Estate, Mumbai-400038. ….Respondent. Dy. Commissioner Of Income Tax, International Taxation-3(1), Mumbai-400 038 ….Appellant. Vs. M/S. General Electric Company, Mahalaxmi, Mumbai. ….Respondent. Assessee By : Shri Percy Pardiwala, Ms. Fereshte Sethna, Shri Mrunal Parekh, Shri Abhishek Tilak & Shri Ameya Pany. Revenue By : Ms. Surabi Sharma, Cit D.R. Shri Sunil Umap, Cit- D.R. Date Of Hearing : 15.12.2022 Date Of Pronouncement : 23.12.2022

Income Tax Act, 1961. The activities of the third parties working for the GE group as mentioned above also may constitute agency PE/ business connection of the GE group entities. 14. It is possible that in respect of various projects relating to rendering of services / supervisory services, such GE group ... group entities running from common address; (ii) Confirmed the finding of the learned Assessing Officer that there is a fixed place PE and dependent agency PE and hence taxable in India; (iii) As against the Assessing Officer applying 3.5% to the amount of sales made in India as attribution

M/S. Warner Bros.Distributing Inc., Mumbai vs. ACIT (Intl Tax)-4(3) (2), Mumbai

In the result, appeal of the assessee is allowed pro-tanto

Bench: Shri Vikas Awasthy & Shri Gagan Goyalvkvkla- 1721@Eaqcbz@2022 ¼Fu-Oa- 2019&20½ ..... Vihykfkhz/Applicant Warner Bros. Distributing Inc. C/Of The Act Warner Bros. Pictures India Pvt. Ltd. 407, 4Th Floor, Windfall, Sahar Plaza Complex, Andheri Kurla Road, Jb Nagar Andheri East, Mumbai-400 059 Pan No. Aaacw6559R Cuke Vs. ..... Izfroknh/Respondent Assistant Commissioner Of Income Tax Room No.1611, 16Th Floor, Air India Building Nariman Point, Mumbai-400 021

under India US Double Tax Avoidance Agreement (DTAA). The case of the assessee is that Warner Bros. Pictures (India) Pvt. Ltd. is not an agency PE of the assessee in India. In fact, the assessee has no PE, therefore, the royalty income is not taxable in India. The learned ... DTAA the transaction between the assessee and Indian Company to whom license was granted by virtue of the agreement cannot be considered as Agency PE as the Indian assessee is not exclusively dealing with the assessee and referred to the receipts from another company 20th Century Fox to submit that

Sr Technics Switzerland Limited, Mumbai vs. ACIT (It)-4(2)(2), Mumbai

Bench: Shri Vikas Awasthy & Shri Gagan Goyals.R. Technics Switzerland Limited. C/O. B-206, Citipoint, A.K. Road, Andheri (East), Mumbai-400059. Pan: Aalcs3475M ...... Appellant Vs. Acit (International Taxation), Range- 4(2) (2), Mumbai-400020. ..... Respondent Appellant By : Sh. Dhanesh Bafna / Sh. Pratik Shah Respondent By : Ms. Surabhi Sharma, Cit-Dr Date Of Hearing : 29/08/2022 Date Of Pronouncement : 25/11/2022 Order Per Gagan Goyal, A.M: This Appeal By The Assessee Is Directed Against The Order Of Acit(It-4(2)(2), Mumbai, [Hereinafter Referred To As [‘Acit’] Dated 24.09.2018 Passed Under Section 143(3) Read With Section 144(C)(13) Of The Income Tax Act, 1961 (Hereinafter Referred To As [‘The Act’] For The Assessment Year (Ay) 2015-16. The Assessee Has Raised The Following Grounds Of Appeal:

circumstances of the - case and in law, the learned AO and Hon'ble DRP erred in concluding that the Appellant has an Agency PE in India under Article 5(5) of the India- Switzerland DTAA. 5. On the facts and circumstances of the case ... subsidiary constitute a PE of the assessee in India in terms of Article 5(2) (1) (Service PE) and Article 5(5) (Agency PE of the India-Switzerland DTAA). 7. In our observation following facts that emerge out of various orders and submissions of the assessee are as under

United Arab Shipping Company Ltd.(Formerly Known As United Arab Shipping Company (S.A.G)), Mumbai vs. DCIT (It)- 4(3)(1), Mumbai

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

circumstance of the case, 6. without prejudice to the above, failed to appreciate that even if it is held that UASAC India constitutes an agency PE of the Appellant in India, no further profits could be attributed to such PE since the Appellant has remunerated UASAC India

Cma Cgm Sa, Mumbai vs. Asstt CIT (International Taxationa)-2(1)(1), Mumbai

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

Bench: Shri Pramod Kumar & Shri Sandeep Singh Karhail

case, following the aforesaid decision of the Co-ordinate Bench, we hold that the Indian Agent of the assessee cannot be considered as an agency PE. Thus, grounds are decided in favour of the assessee." [Emphasized by us) There has been no change in the facts in impugned assessment year