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2023 (8) TMI 164 - SCH - Income TaxI ncome taxable in India - Income attributable to the operations carried out in India - attribution of only 15% of the revenue as income accruing /arising in India within the meaning of Section 9(1)(i) read with Article 7 of the Treaty - HELD THAT - These appeals could be disposed of by following the order passed by this Court in TRAVELPORT INC. 2023 (5) TMI 227 - SUPREME COURT As respondent-Jet Lite (India) Limited is in Liquidation and therefore the said fact may be borne in mind while passing orders in these cases. The impugned order(s) of the High Court do not call for interference. Insofar as the second issue, namely the question of permanent establishment is concerned, we are not going into the same, as we have concurred with the High Court on the first issue. The petitions filed by the petitioner/department(s) of income tax are dismissed. Pending application(s), if any, shall stand disposed of
Issues involved: Dismissal of petitions filed by the petitioner/department(s) of income tax, liquidation of respondent-Jet Lite (India) Limited, reference to a previous order in C.A. Nos.6511-6518/2010.
Dismissal of Petitions by the Supreme Court: The Supreme Court dismissed the petitions filed by the petitioner/department(s) of income tax. The Court referenced a previous order in C.A. Nos.6511-6518/2010 and stated that the impugned orders of the High Court did not call for interference. The Court did not delve into the question of permanent establishment as they agreed with the High Court on the first issue. Liquidation of Respondent-Jet Lite (India) Limited: It was highlighted during the submissions that the respondent-Jet Lite (India) Limited is in liquidation. The Court took this fact into consideration while passing orders in the cases. The Court requested the respondent's counsel to transmit a copy of the order to the Official Liquidator/Competent Authority appointed in the matter. Reference to Previous Order in C.A. Nos.6511-6518/2010: The Court mentioned that the petitions could be disposed of by following the order passed in C.A. Nos.6511-6518/2010 (Director of Income Tax, New Delhi vs. Travelport Inc.). The relevant portion of the order from the previous appeal was extracted, stating that the Court did not interfere with the High Court's decision and did not address the question of permanent establishment. The Registry was directed to send a copy of the order to the Monitoring Committee of Jet Airways at the provided address in Mumbai.
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