Taxation -3 v. Rolls Royce Plc

$~33, 34, 38 & 41 IN THE HIGH COURT OF DELHI AT NEW DELHI+ITA 110/2020THE COMMISSIONER OF INCOME TAX - INTERNATIONALTHE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3..... AppellantThrough:Mr. Ruchir Bhatia, Sr. Standingcounsel with Ms.Madhura M.N.,Adv.Through:Mr. Ruchir Bhatia, Sr. Standingcounsel with Ms.Madhura M.N.,Adv.versus ROLLS ROYCE PLC. ..... RespondentThrough:Mr.PercivalBillimoria,Mr.S.R.Patnaik and Mr.ThangaduraiV.P., Advs.Mr.S.R.Patnaik and Mr.ThangaduraiV.P., Advs. +ITA 111/2020 THE 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. ..... RespondentPercivalBillimoria, Through:Mr.PercivalBillimoria,Mr.S.R.Patnaik and Mr.ThangaduraiV.P., Advs.Mr.S.R.Patnaik and Mr.ThangaduraiV.P., Advs. +ITA 116/2020 THE COMMISSIONER OF INCOME TAX - INTERNATIONALTAXATION -3..... Appellant Through:Mr. Ruchir Bhatia, Sr. Standingcounsel with Ms.Madhura M.N.,Adv.versus ROLLS ROYCE PLC. ..... RespondentThrough:Mr.PercivalBillimoria,Mr.S.R.Patnaik and Mr.ThangaduraiV.P., Advs. +ITA 121/2020THE COMMISSIONER OF INCOME TAX - INTERNATIONALTAXATION -3..... AppellantThrough:Mr. Ruchir Bhatia, Sr. Standingcounsel with Ms.Madhura M.N.,Adv.versus CORAM:HON'BLE MR. JUSTICE VIPIN SANGHIHON'BLE MR. JUSTICE SANJEEV NARULAO R D E R%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. The applications stand disposed of. ITA 110/2020, ITA 111/2020, ITA 116/2020 and ITA 121/2020 3.The present appeals are directed against the order dated 28.05.2019passed by the Income Tax Appellate Tribunal (ITAT) Bench “1-2”, NewDelhiinITANo.3839/Del/2007,3247/Del/2014,1205/Del/2015,5167/Del/2010 & 834/Del/2014 for the assessment years (AYs) 2004-05,2005-06, 2006-07, 2007-08 & 2009-10. 4. The present appeals are in respect of aforesaid AYs except AY 2005-06.By the said common order, the appeal of the Respondent/Assessee has been allowed on the issue of attribution of the global profit @ 35% instead of75% in respect of Indian PE. The said issue is covered by the decision ofthis Court in Rolls Royce PLC v. Director of Income Tax, InternationalTaxation, 2011 339 ITR 147. We see no reason to take a different view.Accordingly, the appeals are dismissed. VIPIN SANGHI, J FEBRUARY 19, 2020Pallavi SANJEEV NARULA, J