⚙️ Jiangdong Fittings Equipments Co. Ltd. vs. ACIT – ITAT Delhi on Offshore Supplies and Non-Taxability of Business Profits under India–China DTAA (2024) 📌 Background Taxation of offshore supply contracts has been a recurring issue in international taxation, particularly in cases where non-resident suppliers enter into composite contracts with Indian entities involving both supply of […]
🏦 BNP Paribas vs. ACIT – ITAT Mumbai on Taxability of Interest Paid by Indian Branch to Foreign Head Office under India–France DTAA (2024) 📌 Background Cross-border taxation of intra-entity transactions—especially between a foreign bank’s head office and its Indian branch—has long been a debated topic in international tax jurisprudence. The central question revolves around […]
🌐 Sabre GLBL Inc. vs. ACIT – ITAT Delhi on Business Connection and Permanent Establishment under India–USA DTAA (2024) 📌 Background In the digital era, multinational enterprises providing computerized reservation systems (CRS) for airlines and hotels often face scrutiny regarding taxability in India under Section 9(1)(i) of the Income-tax Act, 1961, and the corresponding provisions […]
⚙️ General Motors Company USA v. ACIT (IT) – Delhi ITAT on Residency of US LLC and Eligibility for DTAA Benefits under Indo–US Tax Treaty (2024) 📌 Background A key issue in cross-border taxation is whether a Limited Liability Company (LLC) incorporated in the United States, which is treated as a fiscally transparent entity under […]
⚙️ GE Hydro France v. Dy. CIT (IT) – Delhi ITAT on Offshore Supply, Absence of Permanent Establishment & Inapplicability of Section 44BBB under India–France DTAA (2024) 📌 Background In cross-border infrastructure and engineering projects, foreign contractors often face disputes regarding taxation of offshore supplies and the applicability of Section 44BBB of the Income-tax Act, […]
⚙️ Automation Anywhere Inc. v. Dy. CIT (IT) – Delhi ITAT on Software Licence Income, Business Connection & Absence of Permanent Establishment under India–USA DTAA (2024) 📌 Background The taxation of software licence income and determination of a Permanent Establishment (PE) under Section 9(1)(i) of the Income-tax Act, 1961, continue to be debated in international […]
⚙️ ITOCHU Corporation v. ACIT (IT) – Delhi ITAT on Business Connection, Agency Relationship & Absence of Permanent Establishment under India–Japan DTAA (2024) 📌 Background In cross-border trade arrangements, especially involving Japanese trading houses (sogo shosha), one recurring issue is whether the presence of an Indian subsidiary performing purchasing or selling support functions creates a […]
⚙️ J.M. Voith Se & Co. Kg v. DCIT (IT) Delhi ITAT on Offshore Supply Profit Attribution and Estimation under India–Germany DTAA (2024) 📌 Background Attribution of profits to a Permanent Establishment (PE) in India for offshore supply of equipment continues to be a contentious issue under Section 9(1)(i) of the Income-tax Act, 1961, particularly […]
🏢 CIT (IT) v. Augustus Capital Pte. Ltd. – Delhi High Court on Retrospective Application of Explanations 6 & 7 to Section 9(1)(i) and Capital Gains on Indirect Transfers (2024) 📌 Background The taxability of indirect transfers under Section 9(1)(i) of the Income-tax Act, 1961, has been one of the most debated areas of international […]
🏨 Hyatt International Southwest Asia Ltd. vs. ADIT – Delhi High Court on Strategic Oversight Services, Royalty vs. Business Income, and Permanent Establishment (India–UAE DTAA, 2024) 📌 Background The taxation of cross-border service fees often hinges on the crucial distinction between “royalty” and “business income”, and whether a Permanent Establishment (PE) exists in India under […]