2025 (2) TMI 456 - HC - Income Tax

Existence of dependent PE in India/fixed place PE in India - HELD THAT - All the substantial questions of law raised in this appeal is no more res integra and has been decided against the appellant/revenue by the judgement passed in Adobe Systems Software Ireland Ltd 2023 (10) TMI 699 - ITAT DELHI and batch matters. The parties in the aforesaid batch matters and the present appeals are the same except that in those appeals the AYs were for the years from 2013 till 2017 whereas in the present appeal the AY pertains to 2021-2022. Predicated thereon he candidly submits that no substantial question of law is made out in the present appeal.

Summary

The Delhi High Court, in a judgment delivered by Justice Tushar Rao Gedela, allowed an application concerning a tax appeal under Section 260A of the Income Tax Act, 1961. The appeal challenged an order by the Income Tax Appellate Tribunal for the Assessment Year 2021-22. The appellant raised substantial questions of law related to the attribution of profit to a Permanent Establishment (PE) in India. However, the court noted that similar issues had been decided against the appellant in a previous judgment involving the same parties. Consequently, the court found no merit in the present appeal and disposed of it along with pending applications.