2023 (9) TMI 554

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.... KATHPALIA For the Appellant Through: Mr Ruchir Bhatia, Sr. Standing Counsel. For the Respondent Through: Ms Kavita Jha with Mr Udit Naresh, Advocates. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 44809/2023 in ITA 490/2023 1. Allowed, subject to just exceptions. CM APPL. 44806/2023 in ITA 489/2023 [Application filed on behalf of the appellant seeking condonation of delay of 170 days in r....

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....assail a common order dated 13.09.2022 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 9. Mr Ruchir Bhatia, learned senior standing counsel who appears on behalf of the appellant/revenue, informs us that the questions of law proposed in these appeals are also similar. 10. Therefore, for disposal of the aforementioned appeals, the questions of law as set out in ITA 489/202....

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....me accruing/arising in India without appreciate the legal position that there is no legal basis to attribute profit to the PE under Article 7 of India-Spain DTAA on the basis of function performed, asset used or risk assumed? 2.5 Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in not appreciating the fact and law that FAR analysis as a basis of attributio....

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....e entity approach and the IT rule 10 is accordingly designed to determine the profit attributable to the PE?" 11. Mr Bhatia does not dispute the fact that the proposed questions 2.1 to 2.3 are covered by the decision rendered on 04.05.2023 in a bunch of appeals, one of which is numbered as ITA 254/2023, titled The Commissioner of Income Tax-International Taxation-1 v. Amadeus IT Group SA 2023: ....