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J. B. PARDIWALA, R. MAHADEVAN
Hyatt International Southwest Asia Ltd. – Appellant
Versus
Additional Director of Income Tax – Respondent
| Table of Content |
|---|
| 1. overview of the appeals and their background. (Para 1) |
| 2. factual background of appeals and assessments. (Para 2 , 3) |
| 3. arguments presented by both parties. (Para 4 , 5) |
| 4. court's rationale for defining pe. (Para 6 , 11 , 16 , 18 , 21) |
| 5. establishment of pe under article 5 of dtaa. (Para 12 , 14 , 20 , 22 , 24) |
| 6. analysis of permanent establishment criteria under dtaa. (Para 15) |
| 7. conclusion regarding dismissal of appeals. (Para 25 , 26) |
JUDGMENT :
R. MAHADEVAN, J.
1. Leave granted.
2. All these appeals arise out of the common judgment and order dated 22.12.2023 passed by the High Court of Delhi1 [For short “the High Court”] in the Income Tax Appeals preferred by the appellant/assessee, in respect of the Assessment Years 2009-10, 2010-11, 2011-12, 2012-13, 2013-14, 2014-15, 2016-17 and 2017-18. The details of the impugned orders before this Court, before the High Court and before the Income Tax Appellate Tribunal, along with the corresponding tax effect involved in each case, are tabulated below:
| Case No. | High Court | ITAT | AO | Tax effect evolved |
| SLP (C) No. 5710 of 2024 | ITA No. 216/2020 Order dated 22.12.2023 | 579/Del/2013 Order dated 04 | ||
The court affirmed that a foreign enterprise holds a Permanent Establishment in India if it has operational control through a fixed place, enabling it to derive income subject to local taxation under....
A permanent establishment requires a fixed place of business through which an enterprise conducts its business; mere employee secondments do not establish a PE if not integral to the enterprise's cor....
No fixed place or agency PE for online platform hosted outside India; commission not taxable absent PE under DTAA Article 7.
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