Rolls Royce Singapore Pvt. Ltd. Vs ADIT (Delhi High Court)- It is critical to examine if the agent has carried out work wholly or almost wholly for the other enterprise, to determine if he is an independent agent under the India- Singapore Double Taxation Avoidance Agreement (DTAA). The attribution of profit to the Permanent Establishment (PE) needs to be done on the basis of a Transfer Pricing Analysis.
Attribution of profit to a fixed place PE is based on the functional and factual analysis. Hence, if the assessee does not bring out such analysis in detail, he would be burdened with the approximate view of the appellate authorities.
REPORTABLE
IN THE HIGH COURT OF DELHI AT NEW DELHI
ITA No. 1278/2010,ITA1280/2010
ITA 1281/2010,ITA1282/2010
ITA 1284/2010,ITA249/2011
ITA 250/2011,ITA251/2011
ITA 252/2011,ITA253/2011
ITA 254/2011,ITA255/2011
ITA 256/2011,ITA257/2011
ITA 258/2011,ITA259/2011
ITA 260/2011
Judgement Reserved On: 19.7.2011
Judgement Delivered On: 30.08.2011
1. ITA 1278/2010
Rolls Royce Singapore Pvt. Ltd.Vs. Assistant Director of Income Tax
2. ITA1280/2010
Rolls Royce Singapore Pvt. Ltd.Vs. Assistant Director Of Income Tax
3. ITA1281/2010
Rolls Royce Singapore Pvt. Ltd. Vs. Assistant Director Of Income Tax
4. ITA1282/2010
Rolls Royce Singapore Pvt. Ltd. Vs. Assistant Director Of Income Tax
5. ITA1284/2010
Rolls Royce Singapore Pvt. Ltd.Vs. Assistant Director Of Income Tax
6. ITA249/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
7. ITA250/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
8. ITA251/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd. =
9. ITA252/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
10. ITA253/2011
Assistant Director Of Income TaxVs. Rolls Royce Singapore Pvt. Ltd. .
11. ITA254/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd. .
12. ITA255/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
13. ITA256/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
14. ITA257/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
15. ITA258/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
16. ITA259/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
17. ITA260/2011
Assistant Director Of Income Tax Vs. Rolls Royce Singapore Pvt. Ltd.
A.K. SIKRI, J.
1. These 17 appeals arise out of the common order dated 19th March, 2010 passed by the Income-Tax appellate Tribunal (hereinafter referred to as the ITAT), 5 appeals are filed by the assessee and 12 appeals are filed by the Revenue. Particulars of the five appeals of the assessee are as under:-
