DDIT, NEW DELHI vs. M/S. THE BANK OF TOKYO MITSUBISHI UFJ LTD., NEW DELHI

Appeal is dismissed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanasstt. Yr.: 2006-07

permanent establishment whether in India or elsewhere barring the amount paid by a where the enterprise is a banking institution." (emphasis supplied) It would thus be noticed from the order of this court dated February 14, 2013, admitting the Revenue's appeal, in the case of Antwerp Diamond (supra) arose from a different factual matrix, viz., specific provision

AMADEUS GLOBAL TRAVEL DISTRIBUTION SA,SPAIN vs. ADIT, NEW DELHI

The appeal of the assessee is allowed with above direction

Bench: Shri Kuldip Singh & Shri Prashant Maharishiamadeus Global Travel Vs. Adit, Distribution Sa Circle-1(1), (Now Known As Amadeus It International Taxation, Group Sa), New Delhi Salvador De Madariaga, E- 28027, Madrid, Spain Pan: Aafca9629P (Appellant) (Respondent)

permanent establishment / branch office in India on the basis that the TDS certificates issued by such airlines bear an Indian

M/S. THE BANK OF TOKYO-MITSUBISHI, UFJ LTD.,NEW DELHI vs. DDIT, NEW DELHI

permanent establishment except\nwhere the enterprise is a banking institution.\" (emphasis\nsupplied)\n\nIt would thus be noticed from the order of this court dated\nFebruary 14, 2013, admitting the Revenue's appeal, in the case\nof Antwerp Diamond (supra) arose from a different factual\nmatrix, viz., specific provision of the DTAA allowing deduction\nand not under the regular provisions

M/S. HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

Permanent Establishment (‘PE’) in India under Article 5(1) and 5(2)(i) of the Tax Treaty based on the following erroneous conclusions: a. That the Appellant had always a fixed place of business at its disposal throughout the year in the Hotel premises of its Customer in India, including the chambers of Managing Director; ITA No. 579/Del/2013

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,UNITED ARAB EMIRATES vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

Permanent Establishment (‘PE’) in India under Article 5(1) and 5(2)(i) of the Tax Treaty based on the following erroneous conclusions: a. That the Appellant had always a fixed place of business at its disposal throughout the year in the Hotel premises of its Customer in India, including the chambers of Managing Director; ITA No. 579/Del/2013

M/S. HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. vs. ADIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

Permanent Establishment (‘PE’) in India under Article 5(1) and 5(2)(i) of the Tax Treaty based on the following erroneous conclusions: a. That the Appellant had always a fixed place of business at its disposal throughout the year in the Hotel premises of its Customer in India, including the chambers of Managing Director; ITA No. 579/Del/2013

HYATT INTERNATIONAL SOUTHWEST ASIA LTD.,GURGAON vs. ADDL. CIT, NEW DELHI

In the result, the appeals of the assessee are dismissed

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 579/Del/2013 : Asstt. Year : 2009-10 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-1, International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 779/Del/2014 : Asstt. Year : 2010-11 Hyatt International-Southwest Vs Assistant Director Of Income Asia Ltd., Office 301, Level 3, Tax, Circle-1(2), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 1762/Del/2015 : Asstt. Year : 2011-12 Hyatt International-Southwest Vs Additional Director Of Income Asia Ltd., Office 301, Level 3, Tax, Range-2(1), International Precinct 3, Dubai International Taxation, New Delhi Financial Centre (Difc), Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H Ita No. 957/Del/2016 : Asstt. Year : 2012-13 Hyatt International-Southwest Vs Deputy Commissioner Of Asia Ltd., Office 301, Level 3, Income Tax, Circle-2(1)(1), Precinct 3, Dubai International International Taxation, New Financial Centre (Difc), Delhi Po Box – 506727, Dubai (Appellant) (Respondent) Pan No. Aacch2598H

Permanent Establishment (‘PE’) in India under Article 5(1) and 5(2)(i) of the Tax Treaty based on the following erroneous conclusions: a. That the Appellant had always a fixed place of business at its disposal throughout the year in the Hotel premises of its Customer in India, including the chambers of Managing Director; ITA No. 579/Del/2013

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

permanent employees at the Project Office be directly involved in the execution of the project; 2016:DHC:698-DB ITA 143/2013 & Other Connected Matters Page 11 of 54 8.1 Insofar as ASL is concerned, the DRP concurred with the AO that ASL was a DAPE of the Assessee for the reasons stated below: (i) that ASL was actively involved

DIRECTOR OF INCOME TAX - II (INTERNATIONAL TAXATION) vs. NATIONAL PETROLEUM CONSTRUCTION COMPANY

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

permanent employees at the Project Office be directly involved in the execution of the project; ITA 143/2013 & Other Connected Matters Page 11 of 54 8.1 Insofar as ASL is concerned, the DRP concurred with the AO that ASL was a DAPE of the Assessee for the reasons stated below: (i) that ASL was actively involved in the project since

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

permanent employees at the Project Office be directly involved in the execution of the project; ITA 143/2013 & Other Connected Matters Page 11 of 54 8.1 Insofar as ASL is concerned, the DRP concurred with the AO that ASL was a DAPE of the Assessee for the reasons stated below: (i) that ASL was actively involved in the project since

DIRECTOR OF INCOME TAX -II vs. M/S NATIONAL PETROLEUM CONSTRUCTION CO.

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

permanent employees at the Project Office be directly involved in the execution of the project; ITA 143/2013 & Other Connected Matters Page 11 of 54 8.1 Insofar as ASL is concerned, the DRP concurred with the AO that ASL was a DAPE of the Assessee for the reasons stated below: (i) that ASL was actively involved in the project since

NATIONAL PETROLEUM CONSTRUCTION COMPANY vs. DIRECTOR OF INCOME TAX

The appeals are disposed of in the above terms

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE VIBHU BAKHRU

permanent employees at the Project Office be directly involved in the execution of the project; ITA 143/2013 & Other Connected Matters Page 11 of 54 8.1 Insofar as ASL is concerned, the DRP concurred with the AO that ASL was a DAPE of the Assessee for the reasons stated below: (i) that ASL was actively involved in the project since

M/S. SAMSUNG HEAVY INDUSTRIES CO. LTD.,GURGAON vs. ADIT, NEW DELHI

The appeal of the assessee is partly allowed with above direction

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

Permanent Establishment‟ (“PE”) in India under Article 5 of the India-Korea Double Taxation Avoidance Agreement (“the Treaty”) in the form of project office in India in respect of the VED project. 2.1. That the Ld. AO has erred in ignoring the facts that activities carried out by the project office in India are merely preparatory and auxiliary and cannot

STANDARD CHARTERED GRINDLAYS PTY LTD.,NEW DELHI vs. DDIT, NEW DELHI

Appeal is partly allowed

Bench: Shri I. C. Sudhir & Shri O. P. Kant

permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 7. Where profits include items of income which are dealt with separately, in other Article of this Contention, then the provisions of those Articles shall not be affected by the provisions of this Article.” 8.2 Having gone through

AMADEUS IT GROUP SA,NEW DELHI vs. ADIT, NEW DELHI

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

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services paid, exceeds the amount which would have been paid in the absence of such relationship, the provisions of this

AMADEUS IT GROUP SA,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services paid, exceeds the amount which would have been paid in the absence of such relationship, the provisions of this

AMADEUS IT GROUP SA.,NEW DELHI vs. DDIT, NEW DELHI

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

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services paid, exceeds the amount which would have been paid in the absence of such relationship, the provisions of this

AMADEUS IT GROUP SA,NEW DELHI vs. ADDL. DIT, NEW DELHI

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

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services paid, exceeds the amount which would have been paid in the absence of such relationship, the provisions of this

AMADEUS IT GROUP SA,NEW DELHI vs. ADDL. DIT, NEW DELHI

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

Bench: Ms. Sushma Chowladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4906/Del/2010 : Asstt. Year : 2007-08 Amadeus It Group Sa, Vs Asstt. Dit, C/O-Vaish Associates, Advocate, Circle-1(1), 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 5150/Del/2011 : Asstt. Year : 2008-09 Ita No. 60/Del/2013 : Asstt. Year : 2009-10 Amadeus It Group Sa, Vs Addl. Dit, C/O-Vaish Associates, Advocate, Range-1, 10, Hailey Road, Dakshineshwar International Taxation, Building, Flat No. 5-7, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P Ita No. 1824/Del/2014 : Asstt. Year : 2010-11 Amadeus It Group Sa, Vs Ddit, C/O-Vaish Associates, Advocate, Circle-1, 1St Floor, Mohan Dev Building, International Taxation, 13, Tolstoy Marg, New Delhi New Delhi-110001 (Appellant) (Respondent) Pan No. Aafca9629P

permanent establishment or fixed base is situated. 7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for technical services paid, exceeds the amount which would have been paid in the absence of such relationship, the provisions of this