DIRECTOR OF INCOME TAX vs. M/S MITUSI & CO. LTD.

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MS. JUSTICE PRATHIBA M. SINGH

Permanent Establishment (PE) in India within the meaning of the Indo-Japanese Double Taxation Avoidance Agreement (‘DTAA’). 6. During the assessment proceedings, a questionnaire was issued to the ITA Nos. 13 and 334 of 2005 Page 4 of 24 Assessee. An Authorized Representative (AR) of the Assessee appeared before the AO to provide the necessary details. The AO noted that

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 („PE‟) of the appellant in India in terms of Article 5(1) of the Indo-Spain DTAA („the Treaty‟) and the income arising to the appellant from the airlines, assessing officer in alleging that Amadeus India (P) Ltd. (AIPL) constituted dependent agent PE of the appellant in India and the income arising to the appellant from the airlines

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. On the basis of the audited accounts of the assessee the learned assessing officer test check basis examine them and found that assessee has made payment for barge hire charges to some parties on which tax has not been deducted. Such sum is also required to be disallowed

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

Appeal is partly allowed

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

disallowing deduction of interest of Rs.24.86 crores paid by the branch office of the assessee in India to its HO, in view of above submission. He also placed reliance on the following decision :- (i) Standard Chartered Grindlays Bank Ltd. Vs. DDIT (International Taxation), (2010) 127 TTJ 319 (Del). 8. We have already discussed the relevant facts in brief in para

AMADEUS IT GROUP SA,NEW DELHI vs. DCIT, 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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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 (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. 6.1 That the assessing officer erred on facts and in law in alleging that the appellant was not making any ITA No. 1204/Del/2015 Amadeus IT Group SA payment to AIPL

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

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

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. DCIT(INTERNATIONAL TAXATION), CIRCLE-9(1)(1), NEW DELHI

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

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. DCIT(INTERNATIONAL TAXATION), CIRCLE-1(1)(1), NEW DELHI

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

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. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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

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,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

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 (PE) in India, the AO held that such services would be governed by Article 12 (6) of the treaty, i.e income shall be determined in accordance with provisions of Article 7 applicable of the treaty. The AO further held that as per Article 7 (3), the profit of a PE was to be computed in accordance with