REFINITIV LTD,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

ADIT (IT)-2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

DDIT (INTERNATIONAL I. T) 2(1), MUMBAI vs. M/S. REUTERS ON LINE S.A, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. DDIT (I.T) - 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. THE DY DIT (I.T) 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

THE DDIT (I.T) 2(1) vs. M/S. REUTERS LTD.,

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. THE DDIT (IT)-2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

ADIT (IT)-2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

THE DDIT(IT)-2(1), MUMBAI vs. M/S. REUTERS LTD, UK, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

THE DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

DDIT (IT) 2(1), MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

ADIT (IT) RG 2, MUMBAI vs. REUTERS LTD, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. ADIT (IT) RG 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. DDIT (I.TAXATION) RANGE 2, MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

DDIT (I.T) 2(1), MUMBAI vs. M/S. REUTERS LTD., MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

REFINITIV LTD.,MUMBAI vs. DCIT (IT) 2(1), MUMBAI

Appeals are disposed off

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm Assessment Year 2000 – 01

permanent establishment should be determined as provided in Rule 10 of the Income-tax Rules. Grievances of the Assessing Officer (ITA No. 5024/Mum/2004) 1. On the facts & circumstances of the case & in law, the Ld. CIT(A) erred in holding that payments received by Reuters Ltd from Reuters India Ltd under DA does not constitute royalty

NGC NEWORK ASIA LLC,MUMBAI vs. DCIT (IT) RG 3(3)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years

NGC NETWORK ASIA LLC,MUMBAI vs. DCIT (IT) RG 3(3)(1), MUMBAI

In the result, all the appeals are allowed in the terms indicated above

permanent establishment in India, in the light of Hon'ble Andhra Pradesh High Court's judgment in the case of CIT Vs Vishakhapatnam Port Trust (144 ITR 146). Referring to this judgment, and ITA No. 7994/Mum/2011, ITA No. 5826/Mum/2012 ITA No. 7631/Mum/2012, ITA No. 1254/Mum/2014 ITA No. 2025/Mum/2016, ITA No. 2079/Mum/2017 Assessment Years