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

ik-188585203 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 Appellant Director of Income Tax Appellant Western Union Financial Services Inc Respondent

Case Significance

Commissioner Of Income Tax ... vs Western Union Financial Services Inc. is a Delhi High Court decision dated December 18, 2024 (citation: ik-188585203). Duplicate Indian Kanoon entry for the same 72-page landmark judgment on international tax PE under the India-USA DTAA. The Revenue appealed ITAT's finding that Western Union's liaison office, Indian agents, and software did not constitute a Permanent Establishment in India. The Delhi High Court dismissed all appeals, holding that the LO was auxiliary, agents were independent third parties, and software was excluded intangible property. The bench comprised Justices Ravinder Dudeja and Yashwant Varma. The judgment was delivered by Justice Yashwant Varma.

Summary

Duplicate Indian Kanoon entry for the same 72-page landmark judgment on international tax PE under the India-USA DTAA. The Revenue appealed ITAT's finding that Western Union's liaison office, Indian agents, and software did not constitute a Permanent Establishment in India. The Delhi High Court dismissed all appeals, holding that the LO was auxiliary, agents were independent third parties, and software was excluded intangible property.

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

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-188585203)