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2011 (4) TMI 515 - AT - Income TaxAssessment order made u/s 143(3) read with section 144C - The assessee had not furnished the copy of the consortium agreement neither before the Assessing Officer nor before DRP - The assessee has not given the details of expenditure incurred relating to the report prepared by the visiting employees in respect of preparation of Detailed Project Implementation Report - Held that: the assessee has not furnished details necessary for arriving at the issue relating to PE - Therefore, set aside the matter to the file of the Assessing Officer with the direction to examine the case of the assessee and make a fresh reference to DRP for deciding the issue afresh on merits - The assessee is also directed to supply the copies of consortium agreement and other details necessary for arriving at the conclusion whether there is PE in India or not - Hence, appeal filed by the assessee is allowed for statistical purposes.
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