Ita/193/2011 Of Amadeus It Group Sa v. The Director Of Income Tax
High Court
24 Jan 2011 In favour of: Revenue
Forum / Bench
High Court · dhcdb
Parties
Ita/193/2011 Of Amadeus It Group Sa v. The Director Of Income Tax
Date of order
24 Jan 2011
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Ita/193/2011 Of Amadeus It Group Sa v. The Director Of Income Tax, the High Court (2011) dismissed the appeal. The decision went in favour of the Revenue.
Decision: 1542/2011 In view of the aforesaid orders in appeals, ai l the pendingACMS stand dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
% 24.01.2011
Present: Mr. Ajay Vohra with Ms. Somnath Shukia and Mr. SomnathShukia, Advocates for the assessee.
Mr. Sanjeev Sabharwal, Sr. Standing Counsel for theRevenue.
(COMMON ORDER)
+ ITA Nos.191. 192. 193/2011
The only issue raised in these appeals which are filed bythe same assessee but for the different assessment years is as towhether the assessee is running permanent establishment in India ornot. We find that all the Authorities below, after taking intoconsideration various facts, have arrived at the finding of fact that theassessee is having permanent establishment in India. This being afinding of fact, no question of law arises.
These appeals are accordingly dismissed.
CM Nos.1538. 1539. 1540. 1541. 1542/2011
In view of the aforesaid orders in appeals, ai l the pendingACMS stand dismissed.
K. SIKRI, J.
M.L. MEHTA, J.
JANUARY 24, 2011
pmc
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