DIRECTOR OF INCOME TAX vs. E FUNDS IT SOLUTION

The appeals are disposed of

permanent establishment of the parent company. The last portion of the aforesaid quotation refers to position where two companies or enterprises work as partners and in this situation permanent establishment of the partners may be a 2014:DHC:702-DB ITA No. 735/2011+connected appeals Page 60 of 102 PE, if general preconditions are fulfilled. The last words ‗if general

DIRECTOR OF INCOME TAX vs. M/S E FUNDS IT SOLUTION

The appeals are disposed of

permanent establishment of the parent company. The last portion of the aforesaid quotation refers to position where two companies or enterprises work as partners and in this situation permanent establishment of the partners may be a 2014:DHC:702-DB ITA No. 735/2011+connected appeals Page 60 of 102 PE, if general preconditions are fulfilled. The last words ‗if general

NORTEL NETWORKS INDIA INTERNATIONAL INC vs. THE DIRECTOR OF INCOME TAX-I

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

M/S. NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX I

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I,

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

NORTEL NETWORKS INDIA INTERNATIONAL INC. vs. THE DIRECTOR OF INCOME TAX-I,

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

Permanent Establishment (hereafter 'PE') in India and consequently, is chargeable to tax under the Act in respect of its business income attributable to its PE in India. Factual background 8. The Assessee (formerly known as Nortel Networks RIHC Inc) was incorporated as a company on 7th June, 2002 under the laws applicable in the State of Delaware

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, held as under: ―11.17. In view of the above facts, circumstances, case law, CBDT circulars and various articles of India-USA DTAA, following conclusions are arrived at: A. xxx xxx xxx F. In our considered opinion, the correct approach to arrive at the profits attributable to the PE should be as under: Step 1: Compute Global operating Income

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- NOIDA, INTERNATIONAL TAXATION, NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

permanent establishment has observed that: “52. This language has its origins in the draft convention adopted by the League of Nations in 1933 and is acknowledged as the statement of the arm‘s length principle in the context of PEs. The Commentary on Article 7 confirms that the principle reflected in Article 7(2) - corresponds to the arm‘s length

LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT, CIRCLE- 2(2)(1), INTERNATIONAL TAXATION , NEW DELHI

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

permanent establishment has observed that: “52. This language has its origins in the draft convention adopted by the League of Nations in 1933 and is acknowledged as the statement of the arm‘s length principle in the context of PEs. The Commentary on Article 7 confirms that the principle reflected in Article 7(2) - corresponds to the arm‘s length

M/S. LG ELECTRONICS INC., KOREA (LGEK),NOIDA vs. DCIT (INTERNATIONAL TAXATION), NOIDA

In the result all the 9 appeals filed by the assessee are allowed with above direction for statistical purposes

Bench: Smt Diva Singh & Shri Prashant Maharishi

permanent establishment has observed that: “52. This language has its origins in the draft convention adopted by the League of Nations in 1933 and is acknowledged as the statement of the arm‘s length principle in the context of PEs. The Commentary on Article 7 confirms that the principle reflected in Article 7(2) - corresponds to the arm‘s length

ROLLS ROYCE SINGAPORE PVT. LTD. vs. ASSISTANT DIRECTOR OF INCOME TAX

The appeals of the assessee are partly allowed to the

Permanent Establishment might be accepted to make if it were a distinct and separate enterprise. It was argued that the remuneration of US$40,000 per annum paid by the assessee to ANR could be treated as the profit on reasonable basis. It was argued that the question of ALP could arise only there was a connection between

GE NUOVO PIGNONE SPA,GURGAON vs. DCIT (INTERNATIONAL TAXATION), CIRCLE-1(3)(1), NEW DELHI

In the result, appeal filed by assessee stands partly allowed

Bench: Shri Nk Saini & Smt. Beena A Pillaiay: 2009-10 Ge Nuovo Pignone Spa Vs. Dcit, International Taxation C/O 6Th Floor, Building No.7 A Circle 1(3)(1) Standard Chartered Building New Delhi Dlf Cyber City, Phase Iii Gurgaon 122 002 Haryana

permanent establishment are taxable in India. Accordingly, Assessing Officer had reason to believe for initiating the proceedings u/s 147 of the Act. Therefore, the contention of the assessee regarding lack of jurisdiction to assess the assessee is baseless and accordingly, rejected. 3.2. Adverting to section 147, it has been submitted by 'the assessee that the pre-requisite of the section

DCIT (INTERNATIONAL TAXATION), GURGAON vs. M/S. MSV INTERNATIONAL INC., GURGAON

In the result appeal of the revenue is dismissed

Bench: Smt Diva Singh & Shri R.K. Panda

permanent establishment, deduction shall be allowed for expenses incurred for the purpose of the enterprise as a whole in accordance with provisions of and subject to the limitation of the taxation laws of that State. The Implication of the Article 7 read with sub-article (2) and sub-article (3) is that if a 10non-resident entity is providing services

RICARDO UK LTD.,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

permanent establishment of goods and merchandise for the enterprise was not resolved. It should therefore be settled in bilateral negotiations." 31. Article 7 of the U.N. Model Convention inter alia provides that only that portion of business profits is taxable in the source country which is attributable to the PE. It specifies how such business profits should be ascertained. Under

RICARDO UK LTD.,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

permanent establishment of goods and merchandise for the enterprise was not resolved. It should therefore be settled in bilateral negotiations." 31. Article 7 of the U.N. Model Convention inter alia provides that only that portion of business profits is taxable in the source country which is attributable to the PE. It specifies how such business profits should be ascertained. Under

RICARDO UK LTD.,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

permanent establishment of goods and merchandise for the enterprise was not resolved. It should therefore be settled in bilateral negotiations." 31. Article 7 of the U.N. Model Convention inter alia provides that only that portion of business profits is taxable in the source country which is attributable to the PE. It specifies how such business profits should be ascertained. Under