Delhi High Court - Orders
Huawei Technologies Co., Ltd vs Assistant Director Of Income Tax Circle ... on 20 March, 2024
Author: Yashwant Varma
Bench: Yashwant Varma, Purushaindra Kumar Kaurav
$~8 to 13
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 710/2017
HUAWEI TECHNOLOGIES CO., LTD. ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
Advs.
versus
ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
INTERNATIONAL TAXATION, NEW DELHI..... Respondent
Through: Mr.Puneet Rai, Sr.SC with
Mr.Ashivini Kumar and
Mr.Rishabh Nangia, Jr.SCs.
9
+ ITA 711/2017
HUAWEI TECHNOLOGIES CO., LTD. ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
Advs.
versus
ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
INTERNATIONAL TAXATION, NEW DELHI..... Respondent
Through: Mr.Puneet Rai, Sr.SC with
Mr.Ashivini Kumar and
Mr.Rishabh Nangia, Jr.SCs.
10
+ ITA 712/2017
HUAWEI TECHNOLOGIES CO., LTD. ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
Advs.
versus
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 30/03/2024 at 01:04:39
ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
INTERNATIONAL TAXATION, NEW DELHI..... Respondent
Through: Mr.Puneet Rai, Sr.SC with
Mr.Ashivini Kumar and
Mr.Rishabh Nangia, Jr.SCs.
11
+ ITA 714/2017
HUAWEI TECHNOLOGIES CO., LTD. ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
Advs.
versus
ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
INTERNATIONAL TAXATION, NEW DELHI..... Respondent
Through: Mr.Puneet Rai, Sr.SC with
Mr.Ashivini Kumar and
Mr.Rishabh Nangia, Jr.SCs.
12
+ ITA 128/2023
HUAWEI TECHNOLOGIES CO LTD ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
Advs.
versus
ADDITIONAL DIRECTOR OF INCOME TAX
..... Respondent
Through: Mr. Vipul Agrawal, Sr.SC with
Mr.Gibran Naushad and
Ms.Sakshi Shairwal, Jr.SCs.
13
+ ITA 130/2023
HUAWEI TECHNOLOGIES CO LTD ..... Appellant
Through: Mr.Ajay Vohra, Sr.Adv with
Ms.Kavita Jha, Mr.Udit Naresh
and Mr.Himanshu Aggarwal,
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 30/03/2024 at 01:04:39
Advs.
versus
ADDITIONAL DIRECTOR OF INCOME TAX
..... Respondent
Through: Mr. Vipul Agrawal, Sr.SC with
Mr.Gibran Naushad and
Ms.Sakshi Shairwal, Jr.SCs.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR
KAURAV
ORDER
% 20.03.2024 CM APPL. 17208/2024 (To raise additional questions of law) in ITA 710/2017 CM APPL. 17207/2024 (To raise additional questions of law) in ITA 711/2017 CM APPL. 17211/2024 (To raise additional questions of law) in ITA 712/2017 CM APPL. 17210/2024 (To raise additional questions of law) in ITA 714/2017
1. These applications have been filed seeking permission to raise additional questions of law.
2. Bearing in mind the disclosures made in the applications, the same are allowed.
ITA 710/2017 ITA 711/2017 ITA 712/2017 ITA 714/2017 ITA 128/2023 ITA 130/20231. Having heard Mr. Vohra, learned senior counsel appearing in support of the appeals as well as Mr. Rai, learned counsel who appears 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 30/03/2024 at 01:04:39 for the respondent, we are of the considered opinion that the appeals would merit consideration on the following four questions of law:-
(a). Whether on the facts and circumstances of the case, the Income Tax Appellate Tribunal ["ITAT"] was correct in holding that the appellant constitutes a permanent establishment ["PE"] in India under provisions of the Double Taxation Avoidance Agreement ["DTAA"]?
(b). Whether on the facts and circumstances of the case, the ITAT was correct in holding that joint bidding for the contracts by the appellant with its Indian group company for their respective scope of work shall lead to constitution of appellant's PE in India under provisions of the DTAA? "
(c). Whether the order passed by the assessing officer for Assessment Year`s 2005-06 to 2008-09 under section 147 read with Sections 143(3) and 144(C)(13) of the Income Tax Act, 1961 ["Act"] is barred by limitation and therefore, is liable to be quashed?
(d). Without prejudice, even assuming that the appellant had a PE in India for the relevant year under consideration, the ITAT erred in holding those sales in respect of offshore supplies were concluded in India and income in respect thereof would be attributable to such PE?
2. Let these appeals be now posted on 13.05.2024 in the category of "End of Board".
3. We accord liberty to learned counsels for parties to place a Brief Synopsis of Submissions as well as a compilation of judgments 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 30/03/2024 at 01:04:39 which are proposed to be relied upon on record at least 48 hours prior to the date fixed. Those submissions shall refer to the pdf page numbers of the digital record of the Court wherever so required.
YASHWANT VARMA, J.
PURUSHAINDRA KUMAR KAURAV, J.
MARCH 20, 2024/MJ 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 30/03/2024 at 01:04:39