Delhi High Court - Orders
The Commissioner Of Income ... vs Uk Grid Solutions Ltd on 12 November, 2024
Author: Vibhu Bakhru
Bench: Vibhu Bakhru, Swarana Kanta Sharma
$~56 to 61
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 656/2023
+ ITA 657/2023
+ ITA 542/2024
+ ITA 543/2024
+ ITA 544/2024
+ ITA 545/2024
THE COMMISSIONER OF INCOME
TAX-INTERNATIONAL TAXATION -3 .....Appellant
Through: Mr. Ruchir Bhatia, Mr. Anant Mann
& Mr. Pranjal Singh, Advs.
Versus
UK GRID SOLUTIONS LTD. .....Respondent
Through: Mr. Ajay Vohra, Sr. Adv. with Mr.
Aditya Vohra & Mr. Shashvat
Dhamija, Advs.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MS. JUSTICE SWARANA KANTA SHARMA
ORDER
% 12.11.2024
1. Mr. Ajay Vohra, learned senior counsel appearing for the respondent on the last date of hearing (that is, hearing held on 12.09.2024) has raised an objection regarding the questions of law that were framed on that date and in view of the same, the learned counsel appearing for the Revenue has sought an opportunity to reframe the same.
2. Mr. Ruchir Bhatia, learned counsel appearing for the Revenue has proposed the following questions of law for consideration of this Court:
"A. Whether learned ITAT has erred in law by holding that the Assessee does not have a PE in India ignoring the fact that arrangement for the assessee to split otherwise single contract into various contracts with view to avoid PE status, 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 14/11/2024 at 21:58:19 when the Assessee already has a fixed place / Agency PE in India, in the form of its Indian AE, GE T&D India Ltd.? B. Whether the learned ITAT erred in law in holding that the section 44BBB was not applicable to the case of the Assessee?
C. Whether learned ITAT erred in law in holding that global operations fees are not taxable as fee for technical service under ARTICLE 13 India UK DTAA even when on analysis of relevant agreement, service provided duly make available the technical knowledge, experience and know how to user?
3. Mr. Vohra, learned senior counsel appearing for the respondent requests for an adjournment. He submits that he will make an endeavour to show that no questions of law arise in these appeals.
4. At his request, list on 05.12.2024.
VIBHU BAKHRU, J SWARANA KANTA SHARMA, J NOVEMBER 12, 2024 'gsr' 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 14/11/2024 at 21:58:19