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“place of effective management”

International TaxSection 6(3)Section 6(3)84 judgments

The decision most relied on for place of effective management is M/s Abbey Business Service (India) Private Limited v. DCIT (23 Taxmann.com 346), cited in 33 judgments on BharatTax.

Leading authorities on place of effective management

M/s Abbey Business Service (India) Private Limited v. DCIT
23 Taxmann.com 346 · 2012 · ITAT
33
citing judgments

A jurisdictional ITAT ruling in favour of the taxpayer, later upheld by the Karnataka High Court, is considered persuasive in similar cases, including those referred to a Special Bench of the ITAT.

Judgments citing place of effective management

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 363/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.” Article 15(1) of OECD Model Convention lays down the rule of taxation of income earned

M/S. Goldman Sachs Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, International Taxation, Circle- 1(1), Bangalore

In the result, the appeal filed by the assessee for all the years under consideration stands allowed

ITA 362/BANG/2020[2011-12]Status: DisposedITAT Bangalore29 Apr 2022AY 2011-12

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 362 To 369 & 338 To 345/Bang/2020 Assessment Years : 2011-12 To 2014-15 & 2015-16 To 2018-19 M/S. Goldman Sachs Services Pvt. Ltd., The Deputy Wing A, Wing B & Commissioner Of Ground Floor To 6Th Floor Income Tax, Of Wing C, International Helios Business Park, Taxation, 150 Outer Ring, Vs. Circle 1 (1), Kadubeesanahalli, Bangalore. Bangalore – 560 103. Pan:Aaccg2435N Appellant Respondent Assessee By : Shri Sharath Rao, Ca : Dr. Manjunath Karkihalli, Revenue By Cit Dr Date Of Hearing : 09-03-2022 Date Of Pronouncement : 29-04-2022 Order Per Beena Pillaipresent Appeals Are Filed By The Assessee Against Following Orders, Passed By The Ld. Dcit, International Taxation, Circle – 1(1), Bangalore Independently, Under Section 201(1) & 201(1A) Of The Act, For The Assessment Years Under Consideration As Under:

For Appellant: Shri Sharath Rao, CA
Section 192(1)Section 195Section 201Section 201(1)

operated in international traffic, or aboard a boat engaged in inland waterways transport, may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.” Article 15(1) of OECD Model Convention lays down the rule of taxation of income earned

Hapag-Lloyd Ag, Mumbai vs. Dy CIT (International Taxation)-2(2)(2), Mumbai

The appeal of the assessee is allowed with above directions

ITA 972/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 Jan 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm Hapag-Lloyd Ag The Dy. Commissioner Of C/O Hapag-Lloyd India Pvt. Income-Tax (International Ltd. Taxation), Range -2(2)(2), Room No. 1606, 16 Th Floor, 403 & 404, Satellite Gazebo, Vs. A Wing, 4Th Floor, Guru Air India Building, Nariman Hargoindji Marg, Andheri Point, Mumbai-400 021 (East), Mumbai-400 093 Appellant .. Respondent Pan No. Aacfe7262L Assessee By : Shri Nishant Thakkar Ms. Jasmin Amalsadvala, Advocates, Revenue By : Shri Milind Chavan, Dr

For Appellant: Shri Nishant ThakkarFor Respondent: Shri Milind Chavan, DR
Section 143Section 234Section 270Section 270ASection 44BSection 90(2)

Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 2. If the place of effective management of a shipping enterprise is aboard a ship, then it shall ... India Germany treaty, profit from operation of ships or aircraft in international traffic is taxable only contracting State in which place of effective management of the enterprise is situated. Further clause 4 of article 8 also provides that these provisions will apply to the profit from participation in pool

ITO, TDS, Ward- 1(1)(2), New Delhi vs. Bhartiya Urban Infrastructure and Land Development, New Delhi

In the result the appeal of the Revenue in ITA

ITA 5559/DEL/2017[2014-15]Status: DisposedITAT Delhi11 Oct 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Amit Shukla[Assessment Year: 2014-15]

For Appellant: Shri Amit Goyal, AdvFor Respondent: Shri Gangadhar Panda, CIT- DR
Section 13(4)Section 133(6)Section 195(2)Section 197(1)Section 201Section 201(1)

movable property pertaining to the operation of such ships and aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated. 4. Gains derived by a resident of a Contracting State from the alienation of any property other than those