Income Tax Appellate Tribunal Delhi Adobe Systems Software Ireland Ltd., ... vs Dcit, International Taxation, Circle ... on 27 July, 2022 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, 'D': NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA Nos.5024 to 5029/DEL/2017 [Assessment Years: 200405 to 200607 & 201011 to 201213] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle1(1)(1) Ireland Ltd. International Taxation, Vs C/o M/s Pricewaterhousecoopers Room No.409, Block E2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee ITA Nos.3079 & 3080/DEL/2019 [Assessment Year: 200708 & 201314] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle1(1)(1) Ireland Ltd. International Taxation, Vs C/o M/s Pricewaterhousecoopers Room No.409, Block E2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee ITA No.7922/DEL/2019 [Assessment Year: 201516] Dy. Commissioner of Income M/s Adobe Systems Software Tax, Circle1(1)(1) Ireland Ltd. International Taxation, Vs C/o M/s Pricewaterhousecoopers Room No.409, Block E2, Pvt. Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee 2 ITA No.5027/Del/2017 & Ors. ITA Nos.4921 TO 4923/DEL/2017 [Assessment Years: 201011 TO 201213] M/s Adobe Systems Software Dy. Commissioner of Income Tax, Ireland Ltd. Circle1(1)(1) International C/o M/s Vs Taxation, Pricewaterhousecoopers Pvt. Room No.409, Block E2, Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee ITA No.1978 & 1979/DEL/2019 [Assessment Year: 200708 & 201314] M/s Adobe Systems Software Dy. Commissioner of Income Tax, Ireland Ltd. Circle1(1)(1) International C/o M/s Vs Taxation, Pricewaterhousecoopers Pvt. Room No.409, Block E2, Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee ITA No.55 & 7460/DEL/2019 [Assessment Year: 201415 & 201516] M/s Adobe Systems Software Dy. Commissioner of Income Tax, Ireland Ltd. Circle1(1)(1) International C/o M/s Vs Taxation, Pricewaterhousecoopers Pvt. Room No.409, Block E2, Ltd. Sucheta Bhawan, Civic Centre, (Gate No.2), 11A, New Delhi110002 Vishnu Digamber Marg, New Delhi110002 PANAAHCA7203M Revenue Assessee Revenue by Ms. Meenakshi Singh, CITDR Assessee by Sh. Ajay Vohra, Sr. Adv, Sh. Rishabh Malhotra, AR 3 ITA No.5027/Del/2017 & Ors. Date of Hearing 12.05.2022 Date of Pronouncement 27.07.2022 ORDER PER BENCH, These are cross appeals by the assessee and Revenue arising out of the separate appellate orders. Since, the issues are common and connected and all the appeals were heard together these are being consolidated and disposed off together for the sake of convenience. 2. Brief facts of the case are that Adobe Systems Software Ireland Limited ('the company or 'ADIR') is a company incorporated under the laws of Ireland and is a tax resident of Ireland in accordance with Double Taxation Avoidance Agreement ('DTAA' or 'tax treaty') between India and Ireland. Therefore, it is entitled to the beneficial provisions of the India Irel