The Commissioner of Income-tax, International taxation-3 v. Rolls Royce Plc
[Citation -2020-LL-0219-71]

Citation 2020-LL-0219-71
Appellant Name The Commissioner of Income-tax, International taxation-3
Respondent Name Rolls Royce Plc.
Court HIGH COURT OF DELHI AT NEW DELHI
Relevant Act Income-tax
Date of Order 19/02/2020
Assessment Year 2004-05
Judgment View Judgment
Keyword Tags global profit


33, 34, 38 & 41 IN HIGH COURT OF DELHI AT NEW DELHI ITA 110/2020 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms. Madhura M. N., Adv. versus ROLLS ROYCE PLC. Respondent Through: Mr. Percival Billimoria, Mr. S. R. Patnaik and Mr. Thangadurai V. P., Advs. ITA 111/2020 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms. Madhura M. N., Adv. versus ROLLS ROYCE PLC. Respondent Through: Mr. Percival Billimoria, Mr. S. R. Patnaik and Mr. Thangadurai V. P., Advs. ITA 116/2020 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms.Madhura M.N.,Adv. versus ROLLS ROYCE PLC. Respondent Through: Mr. Percival Billimoria, Mr. S. R. Patnaik and Mr. Thangadurai V. P., Advs. ITA 121/2020 COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 Appellant Through: Mr. Ruchir Bhatia, Sr. Standing counsel with Ms. Madhura M. N., Adv. versus ROLLS ROYCE PLC. Respondent Through: Mr. Percival Billimoria, Mr. S. R. Patnaik and Mr. Thangadurai V.P., Advs. CORAM: HON'BLE MR. JUSTICE VIPIN SANGHI HON'BLE MR. JUSTICE SANJEEV NARULA ORDER 19.02.2020 CM APPL. 6463/2020 (exemption) in ITA 111/2020, CM APPL. 6542/2020 (exemption) in ITA 116/2020 and CM APPL. 6697/2020 (exemption) in ITA 121/2020 1. Exemptions allowed, subject to all just exceptions. 2. applications stand disposed of. ITA 110/2020, ITA 111/2020, ITA 116/2020 and ITA 121/2020 3. present appeals are directed against order dated 28.05.2019 passed by Income Tax Appellate Tribunal (ITAT) Bench 1-2 , New Delhi in ITA No. 3839/Del/2007, 3247/Del/2014, 1205/Del/2015, 5167/Del/2010 & 834/Del/2014 for assessment years (AYs) 2004-05, 2005-06, 2006-07, 2007-08 & 2009-10. 4. present appeals are in respect of aforesaid AYs except AY 2005-06. By said common order, appeal of Respondent/Assessee has been allowed on issue of attribution of global profit @35% instead of 75% in respect of Indian PE. said issue is covered by decision of this Court in Rolls Royce PLC v. Director of Income Tax, International Taxation, 2011 339 ITR 147. We see no reason to take different view. Accordingly, appeals are dismissed. VIPIN SANGHI, J SANJEEV NARULA, J FEBRUARY 19, 2020 Pallavi Commissioner of Income-tax, International taxation-3 v. Rolls Royce Plc
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