CLIFFORD CHANCE PTE LTD,SINGAPORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE INT. TAX.
In the result, the appeals of the assessee for both the AYs 2020-21
ITA 3377/DEL/2023[2021-22]Status: DisposedITAT Delhi14 Mar 2024AY 2021-22
Bench: Dr. Brr Kumar & Ms. Astha Chandrasa No. 437/Del/2023
For Appellant: S/Shri Ajay Vohra, Sr. AdvFor Respondent: Shri Vizay B. Vasanta, CIT-DR
Section 143(3)Section 144CSection 144C(13)Section 153Section 9
Clifford Chance PTE. Ltd. vs. ACIT
7. That the assessing officer erred on facts and in law in holding that the appellant constituted 'Virtual Service PE', which is against the settled law, on the ground that in terms of para 6 of Article 5 of the Treaty what is important ... additions made therein are invalid, beyond jurisdiction and bad in law.
Clifford Chance PTE. Ltd. vs. ACIT
Re: Constitution of Service PE / Virtual Service PE in India
6. That the assessing officer erred on facts and in law in holding that the appellant constituted a permanent establishment ('PE') in India
