AMADEUS IT GROUP SA,NEW DELHI vs. ACIT, CIRCLE-1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

permanent establishment (PE) of the appellant in India and the income arising to the appellant from the airlines, etc., was attributable to the activities of the alleged PE in India. 5.1 That the DRP/ assessing officer erred on facts and in law in alleging that the appellant was not making any payment to AIPL towards the activities of marketing

AMADEUS IT GROUP SA,NEW DELHI vs. ACIT, CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

permanent establishment (PE) of the appellant in India and the income arising to the appellant from the airlines, etc., was attributable to the activities of the alleged PE in India. 5.1 That the DRP/ assessing officer erred on facts and in law in alleging that the appellant was not making any payment to AIPL towards the activities of marketing

AMADEUS IT GROUP SA,SPAIN vs. ACIT CIRCLE-1(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeals filed by the assessee in I

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

permanent establishment (PE) of the appellant in India and the income arising to the appellant from the airlines, etc., was attributable to the activities of the alleged PE in India. 5.1 That the DRP/ assessing officer erred on facts and in law in alleging that the appellant was not making any payment to AIPL towards the activities of marketing

FCS COMPUTER SYSTEMS S PTE LTD,INDIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE INT TAX 1(3)(1), INDIA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Vimal Kumarfcs Computer Systems S Pte Ltd, Vs. Acit, Office No. 07, 5Th Floor, A-40, I- International Taxation- Thum Tower-C, Sector-62, Up 1(3)(1), Delhi (Appellant) (Respondent) Pan: Aaacf7319J Assessee By : Shri Ashwani Taneja, Adv Shri Divyansh Dubery, Adv Shri Shivam Kukreja, Adv Ms. Ria Toyal, Adv Revenue By: Ms. Ekta Jain, Cit Dr Date Of Hearing 04/12/2025 Date Of Pronouncement 09/01/2026

disallowances made therein are not sustainable on various factual and legal grounds and deserve to be quashed. FCS Computer Systems S PTE Ltd 8. (i) That having regard to the facts and circumstances of the case, the Ld. AO has erred in law in failing to consider the deeming fiction created in Article 7(2) treating the permanent establishment

ADDL.CIT, SPECIAL RANGE-5, NEW DELHI vs. LENSKART SOLUTION P.LTD(OLD NAME-M/S VALYOO TECHNOLOGIES P.LTD), NEW DELHI

In the result, the appeal filed by the Revenue Department stands dismissed

Bench: Shri Anil Chaturvedi & Shri N. K. Choudhryaddl. Commissioner Of Vs. M/S Lenskart Solution (P) Ltd., (Old Income-Tax, Special Name: M/S Valyoo Technologies Range-5, New Delhi. Pvt. Ltd.)W-123, Greater Kailash, Part-2, New Delhi-110048. Pan No. Aaccv7324B (Appellant) (Respondent)

disallowance u/s 40(a)(ia) of marketing expenses, on account of failure to deduct tax on payments made to Facebook Ireland Inc. (hereafter referred to as Fll). The appellant has submitted that it had explained before the AO that Fll had no permanent establishment

AMADEUS IT GROUP SA,SPAIN vs. ACIT, CIRCLE-1(1)(1) INT.TAXATION, NEW DELHI

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

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandraasstt. Year: 2020-21

permanent establishment (PE) of the appellant in India and the income arising to the appellant from the airlines, etc., was attributable to the activities of the alleged PE in India. 5.1 That the DRP/ assessing officer erred on facts and in law in alleging that the appellant was not making any payment to AIPL towards the activities of marketing

ACIT, CIRCLE-17(1), NEW DELHI vs. MITSUI & CO. INDIA PVT. LTD., NEW DELHI

In the result, this appeal by the Revenue stands dismissed

Bench: Shri Shamim Yahya & Shri Anubhav Sharma[Assessment Year: 2009-10]

permanent establishment of the other. Thus, the fact that MIPL is controlled by the assessee company shall not mean that MIPL is a PE of the assessee company. 4.4 Our view gets supported by the judgment of Honorable Delhi High Court in the case of Director of Income Tax And Others Versus M/S E Funds IT Solutions and Others

DCIT, CIRCLE-1(2)(1) (INTERNATIONAL TAXATION), NEW DELHI vs. COBRA INSTALACIONES Y SERVICIOS S.A., NEW DELHI

In the result, the appeal filed by the Revenue stands dismissed

permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise

IRCON INTERNATIONAL LTD.,NEW DELHI vs. ADDL.CIT, SPECIAL RANGE- 4, NEW DELHI

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 127/Del/2019, A.Y. 2015-16 M/S. Ircon International Vs. Addl. Commissioner Of Ltd. Income Tax, C-4, Distt.-Centre, Saket Special Range-04, New Delhi-110017 New Delhi Pan : Aaaci0684H (Appellant) (Respondent)

disallowed Rs.2,75,600/- on account o f corporate office expenses which have not been ITA No. 2401 & Ors M/s. Ircon International Ltd. 9 deducted by the assessee while computing profit from foreign entities. 11. The ld . CIT(A) enhanced this amount to the tune of the total amounts earned from the foreign projects . 12. The ld . CIT(A) while

ADDL. CIT, SPECIAL RANGE- 4, NEW DELHI vs. IRCON INTERNATIONAL LTD., NEW DELHI

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmaita No. 127/Del/2019, A.Y. 2015-16 M/S. Ircon International Vs. Addl. Commissioner Of Ltd. Income Tax, C-4, Distt.-Centre, Saket Special Range-04, New Delhi-110017 New Delhi Pan : Aaaci0684H (Appellant) (Respondent)

disallowed Rs.2,75,600/- on account o f corporate office expenses which have not been ITA No. 2401 & Ors M/s. Ircon International Ltd. 9 deducted by the assessee while computing profit from foreign entities. 11. The ld . CIT(A) enhanced this amount to the tune of the total amounts earned from the foreign projects . 12. The ld . CIT(A) while

THE BANK OF TOKYO MITSUBISHI UFJ,NEW DELHI vs. DCIT, CIRCLE- 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI

In the result, the appeal of the assessee is partly allowed

permanent establishments (PEs) of the assessee accordingly,\nthe income of the assessee is computed in terms of Article - 7 of the DTAA\n3. During the previous year relevant to AY. 2013-14, the assessee received\ninterest on ECBs of Rs.668,07,07,663 on the loans given by the Head Office\n(HO) to the Indian borrowers. The aforesaid loans

DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION vs. GE PACKAGED POWER INC

permanent establishment in India. It further stated that the telecom equipments were sold outside India and the payments were also received outside India and thus the assessee did not have any taxable presence in India so as to be liable for tax on its Indian income. If this was the stand of the assessee, it is not impermissible or unreasonable

GECOM INTERNATIONAL PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

disallowance of Rs. 35,02,105/- u/s 40(a)(ia) of the Act, alleging that assessee is a Permanent Establishment

SAMSUNG INDIA ELECTRONICS PVT. LTD.,GURGAON vs. DCIT CIRCLE-22(2), NEW DELHI

In the result, the appeal of the assessee is partly allowed in the aforesaid manner

Bench: Shri G. S. Pannu & Shri Yogesh Kumar U.S.

permanent establishment. Based on 41 Samsung India Electronics. these orders, in A.Yr. 2014-15, another Coordinate Bench has deleted the disallowance

SPICEJET LTD,GURGAON vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

disallowance under section 40(a)(i) can be made in respect of supplement rent of Rs. 26.88 crores.” 21. We further observe that the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT (supra) considered the lease rental pursuant to agreements executed after 01.04.2007 and its chargeability

DCIT, CENTRAL CIRCLE-01, NEW DELHI vs. SPICEJET LIMITED, GURGAON

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

disallowance under section 40(a)(i) can be made in respect of supplement rent of Rs. 26.88 crores.” 21. We further observe that the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT (supra) considered the lease rental pursuant to agreements executed after 01.04.2007 and its chargeability

DCIT, CENTRAL CIRCLE-1, NEW DELHI vs. SPICEJET LIMITED, GURGAON

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

disallowance under section 40(a)(i) can be made in respect of supplement rent of Rs. 26.88 crores.” 21. We further observe that the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT (supra) considered the lease rental pursuant to agreements executed after 01.04.2007 and its chargeability

SPICEJET LTD,GURGAON vs. DCIT, CENTRAL CIRCLE-1, NEW DELHI

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharma

disallowance under section 40(a)(i) can be made in respect of supplement rent of Rs. 26.88 crores.” 21. We further observe that the Special Bench of the Delhi Tribunal in the case of Inter Globe Aviation Ltd. (Indigo) vs. Addl. CIT (supra) considered the lease rental pursuant to agreements executed after 01.04.2007 and its chargeability