Case Law Details
Amadeus IT Group SA C/O. Vs ACIT (ITAT Delhi)
Conclusion: The ITAT by relying upon the Judgment of co-ordinate Bench, wherein co-ordinate Bench followed the Judgment of Jurisdictional High Court have observed that 15% of the revenue relating to bookings made from India being attributable to the taxpayer’s PE in India after considering the nature and extent of activities in India and abroad and assets employed & risk assumed.
Facts: In present facts of the case, three appeals were filed by the assessee against the final Assessment Order passed by the Assistant Commissioner of Income Tax Circle INT-TAX 1(1)(1) Delhi, under Section 143(3) r.w.s.144(C)13 of the Act for assessment years 2017-18, 2018-19 and 2019-20 respectively.
The main ground in the appeal was as under;
“9. That the DRP/ assessing officer erred on facts and in law in not following the order of the Delhi Bench of the Tribunal, affirmed by the Delhi High Court, in the appellant’s case for the assessment years 1996-97 to 1998-99, wherein the Tribunal had attributed 15% of the revenues relating to the bookings made from India as attributable to the appellant’s PE in India and held that no income is taxable as the payment made to dependent agent was more than the revenues so attributed, and in following the rate of attribution of 75% adopted in the order for assessment years 2007-08 to 2017-18.”
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