Case Law Details
CIT Vs Travelport L.P. Usa (Delhi High Court)
Introduction: The Delhi High Court, in the case of CIT vs Travelport L.P. USA, has provided significant relief to Travelport LP USA by upholding the Commissioner of Income Tax’s (CIT) attribution of 15% of revenue to the Permanent Establishment (PE) in India. This article delves into the details of the judgment, including the full text and a comprehensive analysis of the court’s decision.
Detailed Analysis:
1. Condonation of Delay: The article begins by highlighting the applications filed by the appellant/revenue seeking condonation of a 430-day delay in re-filing the appeal. The court, inclined to decide on merits, ultimately condones the delay.
2. Appeals Details: The appeals, pertaining to Assessment Year (AY) 2010-11 and AY 2008-09, are introduced. The appellant/revenue aims to challenge the order passed by the Income Tax Appellate Tribunal on 09.11.2020.
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