DDIT, New Delhi vs M/s. Worldspan L.P. USA, New Delhi

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Last updated: 30 November 2020
Quick Summary
The Income Tax Appellate Tribunal (ITAT) in Delhi has reconsidered appeals by the Revenue concerning the tax years 2006-07 to 2010-11. The Delhi High Court had previously remitted the cases back to the Tribunal for specific findings on attributing 15% of revenue to the assessee's Permanent Establishment (PE) in India. The assessee, a US-based limited partnership, provides global distribution system services for the travel industry.

Court :
ITAT New Delhi

Brief :
The above captioned appeals are by the Revenue for A.Ys 2006- 07to 2010-11. This bunch of appeals were remitted back by the Hon'ble High Court of Delhi directing the Tribunal for recording specific findings on the issue of attribution of 15% Revenue to the PE in India.

Citation :
ITA No. 6499/DEL/2012 ITA No. 6500/DEL/2012 ITA No. 1480/DEL/2012 ITA No. 217/DEL/2014 ITA No. 218/DEL/2014

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1 Year PLAN
1999
(Excl. of GST ₹359)

2 Years PLAN
3499
(Excl. of GST ₹629)

BEST VALUE
3 Years PLAN
4999
(Excl. of GST ₹899)

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