Full Text
ITA110/2020
THE COMMISSIONER OFINCOME TAX - INTERNATIONAL
TAXATION -3 Appellant
Through: Mr.Ruchir Bhatia,Sr. Standing counsel with Ms.Madhura M.N.,Adv.
Through: Mr. Percival Billimoria, Mr.S.R.Patnaik and Mr.Thangadurai
V.P.,Advs.
THE COMMISSIONER OF INCOME TAX - INTERNATIONAL
Through: Mr.Ruchir Bhatia,Sr. Standing c ounsel with Ms.Madhura M.N.,Adv.
THE COMMISSIONER OFINCOME TAX -INTERNATIONAL
THE COMMISSIONER OF INCOME TAX -INTERNATIONAL
HON'BLE MR.JUSTICE SANJEEV NARULA
19.02.2020
6542/2020 (exemption^ in ITA 116/2020 and CM APPL. 6697/2020
(exemption!in ITA 121/2020 1.Exemptions allowed,subjectto alljust exceptions.
2.The applications stand disposed of.
ORDER
3. The present appeals are directed against the order dated 28.05.2019 passed by the Income Tax Appellate Tribunal (ITAT) Bench "1-2", New Delhi in ITA No. 3839/Del/2007, 3247/Del/2014, 1205/Del/2015, 5167/Del/2010 & 834/Del/2014 for the assessment years (AYs)2004-05, 2005-06,2006-07,2007-08 &2009-10.
4. The present appeals are in respect ofaforesaid AYs except AY 2005-06. Bythe said common order,the appeal ofthe Respondent/Assessee has been allowed on the issue of attribution of the global profit @ 35% instead of 75% in respect ofIndian PE. The said issue is covered by the decision of this Court in Rolls Royce PLC v. Director ofIncome Tax, International Taxation, 2011 339 ITR 147. We see no reason to take a different view. Accordingly,the appeals are dismissed. N AN HI,J SANJEEV NARULA,J FEBRUARY 19,2020 Pallavi