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 ('PE') in India as per the provisions of the India-US Double Tax Avoidance Agreement ('India - US tax treaty') and accordingly, holding the ad sales revenue earned by the Appellant as taxable in India. The Appellant prays that the AO be directed to treat the ad sales revenue as not taxable in India in the absence

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 ('PE') in India as per the provisions of the India-US Double Tax Avoidance Agreement ('India - US tax treaty') and accordingly, holding the ad sales revenue earned by the Appellant as taxable in India. The Appellant prays that the AO be directed to treat the ad sales revenue as not taxable in India in the absence

GENERAL REINSURANCE CORPORATION,UNITED STATES OF AMERICA vs. ASSISTANT COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE 2(3)(2), MUMBAI

In the result, the Ground No

Bench: Shri Pawan Singh & Shri Girish Agrawal(Physical Hearing) General Reinsurance Corporation Acit (International Taxation), 1209, Orange Street Delaware, Vs Circle -2(3)(2), Mumbai Room No. 610, 6Th Floor, Kautilya Wilmington, United States, 19801 Usa Bhavan, G Block, Bandrakurla Complex, Bandra (East), [Pan:Aahcg8162B] Mumbai-400051. Appellant / Assessee Respondent / Revenue

permanent establishment and its Indian agent had been paid / remunerated at arm’s length price, nothing further could be taxed in the hands of assessee. We also find that Hon’ble Apex Court in Honda Motors Co. Ltd. vs ADIT (supra) while quashing the notice under section 147 held that where notice to the assessee for reassessment

J RAY MCDERMOTT EASTRN HEMISPHERE LTD,MUMBAI vs. DDIT (IT) 3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

J.RAY MC DERMOTT EASTERN HEMISPHERE LTD. vs. THE JDIT (IT) 4,

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

M/S. J. RAY MC DERMOTT EASTERN HEMISPHERE LTD,MUMBAI vs. THE ACIT IT 3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

J RAY MCDERMOTT EASTERN HEMISPHERE LTD,MUMBAI vs. DDIT (IT) 3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

J. RAY MC DERMOTT EASTERN HEMISPHERE LTD,MUMBAI vs. ADIT (IT)-3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

J RAY MCDERMOTT EASTRN HEMISPHERE LTD,MUMBAI vs. DDIT (IT), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

MC DERMOTT EASTERN HEMISPHERE TD ( FORMELRY KNOWN AS J. RAY MC DERMOTT EASTERN HEMISPHERE LTD),MUMBAI vs. DDIT (IT) 3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

J. RAY MC DERMOTT EASTERN HEMISPHERE LTD,MUMBAI vs. ADIT (IT)-3(1), MUMBAI

In the result, appeals filed by the assessee and revenue are partly allowed for statistical purposes

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 1998-99 Adit (It) 1(2), M/S. J. Ray Mc Dermott Eastern Aayakar Bhavan, Hemisphere Ltd., बनाम/ M.K. Road, C/O. Price Waterhouse & Co. Cas Vs. Mumbai-400020 Trade World, ‘C’ Wing, 8Th Floor, Kamla Mills Compound, Lower Parel, Senapati Bapat Marg Mumbai- 400013 (Assessee) (Revenue) P.A. No. Aabcm1087F

permanent establishment may be taxed in India. 4. The CIT(A) erred in upholding the action of the AO in taxing the miscellaneous and other income amounting to US$ 15,915.” 8. Ground Nos. 1, 2 and 3: It is noted that Ld. CIT(A) has followed his own order for A.Y. 1998-99 while disposing these grounds, therefore

GENERAL MOTORS OVERSEAS CORPORATION vs. ACIT (IT) 3(1), MUMBAI

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

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

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 42 General Motors Overseas Corporation ITA Nos.1282/Mum/2009, 2787 &1986/Mum/2014 & 381/Mum/2018 use of patents, know-how or other rights, or by way of commission or other charges for specific services performed

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

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

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

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 42 General Motors Overseas Corporation ITA Nos.1282/Mum/2009, 2787 &1986/Mum/2014 & 381/Mum/2018 use of patents, know-how or other rights, or by way of commission or other charges for specific services performed

GENERAL MOTORS OVERSEAS CORPORATION,MUMBAI vs. DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 3(1), MUMBAI

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

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

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 42 General Motors Overseas Corporation ITA Nos.1282/Mum/2009, 2787 &1986/Mum/2014 & 381/Mum/2018 use of patents, know-how or other rights, or by way of commission or other charges for specific services performed

GENERAL MOTORS OVERSEAS CORPORATION,GURGAON vs. DDIT (IT) 3(1), MUMBAI

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

Bench: Shri Laliet Kumar & Shri M. Balaganesha.Y : 2004-05 :

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 42 General Motors Overseas Corporation ITA Nos.1282/Mum/2009, 2787 &1986/Mum/2014 & 381/Mum/2018 use of patents, know-how or other rights, or by way of commission or other charges for specific services performed

DCIT(IT)-4(1)(2), MUMBAI vs. ARUN MADHAVACHARI RANGACHARI, MUMBAI

Permanent Establishment in India. The objections filed by the\nassessee were disposed of vide order dated 03/10/2018, and the reopening\nof the assessment in order to tax the amount of INR 465 crore in the hands\nof the assessee was upheld for the year under consideration on a protective\nbasis. During the reassessment

WORLD SPORT GROUP (MAURITIUS) LTD,MUMBAI vs. DCIT (IT) 4(3)(2), MUMBAI

In the result, appeal of the assessee is allowed

permanent establishment ('PE') of the Appellant and that the Appellant has dependant agent PE in India under the India-Mauritius tax treaty ("tax treaty") by placing reliance on certain unsubstantiated assumptions, surmises and conjectures. Without prejudice to the no PE claim of the Appellant, the AO/Hon'ble DRP have also erred in not considering the fact that as per Article

M/S. GLOBAL CRICKET CORPORATION PTE. LTD.,MUMBAI vs. DDIT IT-3(1), MUMBAI

Appeal of the Revenue is dismissed, and cross-objection by the Assessee are disposed off as infructuous

reassessment proceedings were initiated, inter alia, in view of the information/material gathered during the assessment proceedings for the Assessment Year 2002-03 and assessment order dated 31.03.2005 was passed under Section 147 read with Section 143(3) of the Act. 1.2. Appeals preferred by the Assessee for the Assessment Year 2002-03 and 2003-04 were partly allowed