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IN THE HIGH COURT OF DELHI AT NEW DELHI
YASHWANT VARMA, HARISH VAIDYANATHAN SHANKAR
PR. Commissioner Of Income Tax - International Taxation -3 – Appellant
Versus
Samsung Electronics Co. Ltd. – Respondent
JUDGMENT :
YASHWANT VARMA, J.
1. The Commissioner of Income Tax (International Taxation) in this batch of appeals impugns the order of 22 March 2018 passed by the Income Tax Appellate Tribunal (Tribunal) and which had been followed by the Tribunal in its orders dated 14 December 2018 and 22 March 2021, pursuant to which composite appeals preferred by the respondent-assessee Samsung Electronics Co. Ltd. (Samsung Korea) and pertaining to Assessment Years (AY) 2007-08 to 2009-10, 2011-12 to 2015-16 and 2017-18 came to be allowed.
2. ITAs 604/2019, 625/2019 and 289/2023 which are connected with the lead appeal, ITA 1029/2018, pertain to AYs 2013-14, 2015-16 and 2017-18 respectively, in which the view as expressed by the Tribunal in its judgment of 22 March 2018 has been followed. For the sake of convenience, we place hereinbelow a tabular chart which would encapsulate the details pertaining to all the appeals forming part of the batch:-
| ITA Nos. | Assessment Year | Order of the Tribunal challenged in the appeals |
| ITA 1029/2018 | 2007-08 | Order of 22 March 2018 for AYs 2004-05 to 2009-10; 2011-12; 2012-13 & 2014-15 |
| ITA 1058/2018 | 2012-13 | |
| ITA 1060/2018 | 2008-09 | |
| ITA 1065/2018 | 2009-10 | |
| ITA 1066/2018 | 2011-12 | |
| ITA 1 | ||
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....
The seconded employees remained employees of the overseas entities, thus exempting service payments from tax under the manpower recruitment category, with the service relationship defined by employer....
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....
Reimbursement of seconded employees' salaries on cost-to-cost basis, with Indian entity as economic employer and full TDS deducted, not taxable as FTS under Act or DTAA.
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