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)

established in France. The range of products is constantly under review and Amadeus actively seeks opportunities to develop new products for the travel industry. The aforesaid expenses which are common expenses incurred for the appellant‘s CRS, which is used worldwide, were allocated to the Indian territory on the basis of a formula, which multiplies the total expenses incurred worldwide

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

reassessment proceedings under section 147 of the Act in the absence of any live link or nexus between the ‘information’ and the formation of the belief that income chargeable to tax had escaped assessment. Without prejudice 3. That the AO/DRP erred in concluding that the Appellant had a Permanent Establishment

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

reassessment proceedings under section 147 of the Act in the absence of any live link or nexus between the ‘information’ and the formation of the belief that income chargeable to tax had escaped assessment. Without prejudice 3. That the AO/DRP erred in concluding that the Appellant had a Permanent Establishment

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

reassessment proceedings under section 147 of the Act in the absence of any live link or nexus between the ‘information’ and the formation of the belief that income chargeable to tax had escaped assessment. Without prejudice 3. That the AO/DRP erred in concluding that the Appellant had a Permanent Establishment

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

reassessment proceedings. 10. Accordingly we dismiss grounds 2-3 of this appeal. 11. Ground No. 4 is general in nature and therefore do not require adjudication. 12. Ground No. 5-11 has been raised by assessee, challenging existence of assessee’s business connection as well as permanent establishment

ZTE CORPORATION vs. ADIT, NEW DELHI

In the result, this ground is

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

established for the full term of the contract and it represents a sum in the limits of which the buyer shall place orders for the delivery of equipment and the delivery of software products under this contract. The contract price may be changed by mutual written agreement between the parties. Equipment prices shall include the cost of packaging and marking

M/S. ZTE CORPORATION,GURGAON vs. ADIT, NEW DELHI

In the result, this ground is

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

established for the full term of the contract and it represents a sum in the limits of which the buyer shall place orders for the delivery of equipment and the delivery of software products under this contract. The contract price may be changed by mutual written agreement between the parties. Equipment prices shall include the cost of packaging and marking

DDIT, NEW DELHI vs. M/S ZTE CORPORATION,

In the result, this ground is

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

established for the full term of the contract and it represents a sum in the limits of which the buyer shall place orders for the delivery of equipment and the delivery of software products under this contract. The contract price may be changed by mutual written agreement between the parties. Equipment prices shall include the cost of packaging and marking

ZTE CORPORATION vs. ADIT, NEW DELHI

In the result, this ground is

Bench: Shri S.V. Mehrotra : & Smt. Beena A. Pillai:

established for the full term of the contract and it represents a sum in the limits of which the buyer shall place orders for the delivery of equipment and the delivery of software products under this contract. The contract price may be changed by mutual written agreement between the parties. Equipment prices shall include the cost of packaging and marking

PR. COMMISSIONER OF INCOME TAX-10 vs. KRISHAK BHARATI COOPERATIVE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

permanent establishment from shares, allotments or shareholding it owns in the capital of any Omani company. 2. Profits and gains from the disposal of securities listed in the Muscat Capital market." Findings on the first question: Did the ITAT fall into error in holding that AO's order was not erroneous in law and prejudicial to the revenue 21. What

PR. COMMISSIONER OF INCOME TAX vs. KRISHAK BHARATI COOPERATIVE LTD.

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

permanent establishment from shares, allotments or shareholding it owns in the capital of any Omani company. 2. Profits and gains from the disposal of securities listed in the Muscat Capital market." Findings on the first question: Did the ITAT fall into error in holding that AO's order was not erroneous in law and prejudicial to the revenue 21. What

HITACHI HIGH- TECHNOLOGIES (SINGAPORE) PTE LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeals of the assessee in ITA Nos

Bench: Shri N.K. Billaiya & Ms. Suchitra Kamble

reassessment proceedings, the assessing officer had, inter-alia, alleged that LO was engaged in executing/negotiating contracts for the appellant in India and was not merely undertaking preparatory and auxiliary activities and, therefore, the LO was Permanent Establishment

GE ENERGY PARTS INC. vs. COMMISSIONER OFINCOME TAX (INTERNATIONAL TAXATION), DELHI - I

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

reassessment proceedings. The assessees resisted the move to assess them, contending that they were not subjected to income tax laws of India as they had no permanent establishment

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. DCIT CIRCLE INTERNATIONAL TAXATION 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

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

HONDA TRADING ASIA CO. LTD,NOIDA vs. DCIT, NOIDA

Appeals of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishihonda Motor Co. Ltd, Vs. Dcit(International Srbc & Associates, Taxation) 4Th & 5Th Floor, Plot No. 2B, Circle-Noida, Tower-2, Sector-126, Noida Noida Pan: Aacch3050J (Appellant) (Respondent)

permanent establishment in India. The honourable Supreme court was further pleased to hold that since the impugned notice is for the reassessment

HONDA TRADING ASIA CO. LTD.,NOIDA vs. DCIT, NOIDA

Appeals of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishihonda Motor Co. Ltd, Vs. Dcit(International Srbc & Associates, Taxation) 4Th & 5Th Floor, Plot No. 2B, Circle-Noida, Tower-2, Sector-126, Noida Noida Pan: Aacch3050J (Appellant) (Respondent)

permanent establishment in India. The honourable Supreme court was further pleased to hold that since the impugned notice is for the reassessment