COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT, CIRCLE-1(2)(1), INT. TAXATION, NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Permanent Establishment ('PE') of the Appellant in India in terms of the beneficial provisions under India-Canada DTAA. 2. That the Ld. DRP has grossly erred on in law by blindly relying upon the directions passed by it for AY 2019-20 and totally ignoring the true characterization of the receipts of the appellant and allowing relief due to beneficial

COMPUTER MODELLING GROUP LIMITED,CANADA vs. ACIT INTERNATIONAL TAXATION CIRCLE 1(2)(1), NEW DELHI

In the result, all the four appeals of the assessee for AY 2012-13,

Bench: Shri G.S. Pannu, Hon’Ble & Ms. Astha Chandra

Permanent Establishment ('PE') of the Appellant in India in terms of the beneficial provisions under India-Canada DTAA. 2. That the Ld. DRP has grossly erred on in law by blindly relying upon the directions passed by it for AY 2019-20 and totally ignoring the true characterization of the receipts of the appellant and allowing relief due to beneficial

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

Permanent Establishment of the assessee in India. 3.1 That on facts and in law the CIT(A) erred in holding that • OIPL transferred intangibles to the assessee in course of performing Software Development Services. • All the risk taking functions of the Assessee in India are not fully represented by the remuneration paid to the alleged PE Page

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

Permanent Establishment of the assessee in India. 3.1 That on facts and in law the CIT(A) erred in holding that • OIPL transferred intangibles to the assessee in course of performing Software Development Services. • All the risk taking functions of the Assessee in India are not fully represented by the remuneration paid to the alleged PE Page

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

Permanent Establishment of the assessee in India. 3.1 That on facts and in law the CIT(A) erred in holding that • OIPL transferred intangibles to the assessee in course of performing Software Development Services. • All the risk taking functions of the Assessee in India are not fully represented by the remuneration paid to the alleged PE Page

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

Permanent Establishment of the assessee in India. 3.1 That on facts and in law the CIT(A) erred in holding that • OIPL transferred intangibles to the assessee in course of performing Software Development Services. • All the risk taking functions of the Assessee in India are not fully represented by the remuneration paid to the alleged PE Page

ORACLE SYSTEMS CORPORATION,NEW DELHI vs. ADIT, NEW DELHI

In the result, assessee’s appeals in :

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

Permanent Establishment of the assessee in India. 3.1 That on facts and in law the CIT(A) erred in holding that • OIPL transferred intangibles to the assessee in course of performing Software Development Services. • All the risk taking functions of the Assessee in India are not fully represented by the remuneration paid to the alleged PE Page

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

reassessment were disposed of, and notice under Section 143(2) was issued, and final assessment order was issued. The Assessing 2015:DHC:278-DB ITA 352/2014 and connected matters Page 9 Officer (AO) found that the assessees had a permanent establishment

DCIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI vs. ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE, MAURITIUS

In the result, assessee’s appeal is allowed, whereas,

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant

ESPN STAR SPORTS MAURITIUS S.N.C. ET COMPAGNIE,MAURITIUS vs. ACIT CIRCLE-1(2)(2) (INTERNATIONAL TAXATION), NEW DELHI

In the result, assessee’s appeal is allowed, whereas,

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2014-15 Espn Star Sports Mauritius Vs. Acit, S.N.C. Et Compagnie (Now Circle-1(2)(2), Known As Ess Advertising (International Taxation), (Mauritius) S.N.C. Et New Delhi Compagnie, 5Th Floor, Ebene Esplanade, 24 Cyber City, Ebene, Mauritius Pan :Aabfe6801E (Appellant) (Respondent) & Assessment Year: 2014-15

permanent establishment in India. 4. Since, the impugned notice for the reassessment is based only on the allegation that the appellant

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

ACIT, NEW DELHI vs. SH. RAJINDER KUMAR, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 30, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless

RAJINDER KUMAR,NEW DELHI vs. ACIT, NEW DELHI

In the result, the appeals filed by the assessee on quantum for AY 2006-

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek

permanent establishment. Similarly, for AY 2009-10 with regards to DTAA between India and Kenya, the ITAT took note of Notification No. 91/2008 and held that any notification or circular cannot alter the nature of income that has been specifically included in DTAAs. Even amendment in a section of the Act would not affect the provisions of tax treaties unless