The Delhi High Court disposed of an appeal under Section 260A of the Income Tax Act, 1961. The court held that the question of Permanent Establishment was covered by prior Supreme Court decisions and an earlier dismissal by this Bench, thus no substantial question of law arose.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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TAXATION-1, NEW DELHI .....Appellant
Through: Mr. Sunil Aggarwal, SSC, Mr Shivansh B Pandya, Mr Viplav Acharya, JSCs and Mr Utkarsh Tiwari, Advocate.
versus
NCR GLOBAL SOLUTIONS LIMITED .....Respondent
Through: Mr. Nageswar Rao, Mr. Parth and Ms. Anshika Agarwal, Advocates
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
O R D E R % 13.11.2024
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/11/2024 at 14:26:18
Concededly, the Revenue had preferred an appeal against the orders passed by the learned ITAT in respect to the AY 2018-19 and 2019-20 which also formed the foundation of the impugned order. The said ITA No.410 of 2024 captioned Commissioner of Income Tax, IT-2 New Delhi v. NCR Global Solutions Limited was dismissed by this Court by an order dated 02.08.2024 on the ground that the appeal did not raise any substantial question of law. 3. The Revenue has projected the following question of law in the present case:
“Whether on the facts and circumstances of the case, the Hon’ble ITAT erred in holding M/s NCR Corporation India Pvt. Ltd. is not PE of the assessee without appreciating the facts that it is working mainly or wholly on behalf of the assessee and concludes contracts and secures order mainly or exclusively for the assessee?”
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/11/2024 at 14:26:18
present appeal and the same is disposed of.
VIBHU BAKHRU, J
SWARANA KANTA SHARMA, J
NOVEMBER 13, 2024 ns
Click here to check corrigendum, if any
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/11/2024 at 14:26:18
2 issues framed by the court
Whether the Revenue raised a substantial question of law sufficient to proceed with the appeal under Section 260A of the Income Tax Act, 1961.
Whether the findings regarding the lack of Permanent Establishment were covered by existing Supreme Court and High Court precedents.
Colour shows how this judgement treated each authority
DIT v. Morgan Stanely & Co.Referred¶19
DIT v. Morgan Stanely & Co. : (2007) 292 ITR 416 (SC)
Engineering Analysis Centre of Excellence (P.) Ltd. v. CCITReferred¶19
Engineering Analysis Centre of Excellence (P.) Ltd. v. CCIT : [2021] 432 ITR 471 (SC)
Adobe System Incorporated v. DITReferred¶19
Adobe System Incorporated v. DIT : (2016) 7 ITR-OL 364.
Commissioner of Income Tax, IT-2 New Delhi v. NCR Global Solutions LimitedReferred¶2
ITA No.410 of 2024 captioned Commissioner of Income Tax, IT-2 New Delhi v. NCR Global Solutions Limited
1 provisions across 1 enactments
Commissioner of Income Tax International
NCR Global Solutions Limited
Vibhu Bakhru
Swarana Kanta Sharma
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
