The Commissioner Of Income Tax - ... vs Western Union Financial Services Inc

ik-171769665 Delhi High Court 18 December 2024 • 107 min read

Judges (2)

Ravinder Dudeja Coram Yashwant Varma Delivered

Counsel (8)

Ajay Vohra Counsel Respondent Anant Mann Counsel Appellant Aseem Chawla Counsel Appellant Gaurav Jain Counsel Respondent Pratishtha Counsel Appellant Ruchir Bhatia Counsel Appellant Shalini Counsel Respondent Shubham Gupta Counsel Respondent

Parties (3)

Commissioner of Income Tax (International Taxation) Appellant Director of Income Tax Appellant Western Union Financial Services Inc Respondent

Case Significance

The Commissioner Of Income Tax - ... vs Western Union Financial Services Inc is a Delhi High Court decision dated December 18, 2024 (citation: ik-171769665). Landmark 72-page international tax judgment involving connected income tax appeals by the Revenue challenging the ITAT's finding that Western Union Financial Services Inc. did not have a Permanent Establishment in India under the India-USA DTAA. The court examined whether Western Union's Liaison Office, Indian agents, or software constituted a Fixed Place PE or Dependent Agent PE. The appeals were dismissed — the LO's activities were auxiliary in character under Article 5(3)(e), the Indian ag The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Landmark 72-page international tax judgment involving connected income tax appeals by the Revenue challenging the ITAT's finding that Western Union Financial Services Inc. did not have a Permanent Establishment in India under the India-USA DTAA. The court examined whether Western Union's Liaison Office, Indian agents, or software constituted a Fixed Place PE or Dependent Agent PE. The appeals were dismissed — the LO's activities were auxiliary in character under Article 5(3)(e), the Indian agents were independent third parties, and the software being intangible property was excluded from the PE threshold.

What was the outcome of The Commissioner Of Income Tax - ... vs Western Union Financial Services Inc?

Landmark 72-page international tax judgment involving connected income tax appeals by the Revenue challenging the ITAT's finding that Western Union Financial Services Inc. did not have a Permanent Est...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-171769665)