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IN THE HIGH COURT OF DELHI AT NEW DELHI
YASHWANT VARMA, PURUSHAINDRA KUMAR KAURAV, JJ
PROGRESS RAIL LOCOMOTIVE INC. – Appellant
Versus
DEPUTY COMMISSIONER OF INCOME-TAX (INTERNATIONAL TAXATION), CIRCLE - NOIDA – Respondent
JUDGMENT
YASHWANT VARMA, J.
| S. No. | Particulars | Paragraph Nos. |
| A. | INTRODUCTION | 1-6 |
| B. | FACTUAL NARRATIVE | 7-12 |
| C. | SUBMISSIONS OF PROGRESS RAIL LOCOMOTIVE INC. | 13-16 |
| D. | CBDT NOTIFICATION DATED 03 NOVEMBER 2014 | 17-21 |
| E. | THE PE ISSUE- A BRIEF BACKGROUND | 22-30 |
| F. | THE CHALLENGE OF PROGRESS RAIL LOCOMOTIVE INC. CONTD. | 31-56 |
| G. | TAX AUTHORITY‘S RESPONSE | 57-65 |
| H. | PE- A BROAD OVERVIEW | 66-72 |
| I. | RESPONDENTS‘ TAKE ON PE- A RECAP | 73-77 |
| J. | ANALYSING ARTICLE 5 OF THE INDIA-USA DTAA | 78-80 |
| K. | THE COURT‘S ANALYSIS | 81-113 |
| K.1 | THE SERVICE PE | 82-84 |
| K.2. | THE FIXED PLACE PE | 85-95 |
| K.3. | ARTICLE 5(3)- PREPARATORY AND AUXILIARY FUNCTIONS | 96-110 |
| K.4. | ARTICLE 5(4) AND DAPE | 111-113 |
| L. | CONCLUDING OBSERVATIONS | 114-138 |
| M. | OPERATIVE DIRECTIONS | 139-140 |
A. INTRODUCTION
1. These writ petitions impugn notices issued under Section 148 of the Income Tax Act , 1961, [Act] by the first respondent. The details of the individual writ petitions are set out hereinbelow:-
| Relevant AY | Notice issued on | W.P.(C).no |
| 2012-13 | 28.03.2019 | 12408/2019 |
| 2013-14 | 29.04.2019 | 12406/2019 |
| 2014-15 | 29.04.2019 | 12405/2019 |
| 2015-16 | 31.05.2019 | 12407/2019 |
| 2016-17 | 31.05.2019 | 12409/2019 |
| 2017-18 | 31.05.2019 | 12410/2019 |
| 2018-19 | 31.05.2019 | 12411/2019 |
2. The first respondent has assumed authority to initiate reassessment proceedings upon findi
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