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2014 (2) TMI 35 - AT - Income TaxPermanent establishment – AO held that the assessee had PE in India in the form of Usha Sales and hence, he attributed certain percentage of revenue from sale of tractors as taxable in India, besides holding that certain percentage of sale of trailers was also taxable. - Held that:- There is a consistent non-appearance on the part of the assessee - On the last date, the DR was asked to effect the service of notice of hearing - At the time of present hearing, the AR placed before the Bench proof of service on S.R. Batliboi & Co. (CA), as the address given on all the communications is that of S.R. Batliboi & Co. C.A. firm - the assessee till date has not been able to convince the fact that Usha Sales is not a PE of the assessee and is an independent branch by itself - it is the duty of the assessee to convince, with material and evidence, to the satisfaction of the AO, this exercise, the assessee has failed to commit - Since, in the two rounds, the assessee has not been able to convince the AO, the order of the CIT(A) upheld – Decided in favour of Revenue.
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