CIT vs Travelport: Delhi HC Upholds 15% Revenue Attribution to PE in India

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 ...