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2022 (8) TMI 1284 - AT - Income TaxIncome accrued in India - additional profits on an ad hoc basis to the permanent establishment (‘PE’) of the assessee in India - as submitted assessee had paid an arm’s length commission to the said PE - HELD THAT:- We find that the coordinate bench of the Tribunal in assessee’s own case in Hempel Singapore Pvt Ltd [2019 (2) TMI 2044 - ITAT MUMBAI] for the assessment year 2014–15, while holding that when the commission has been found to be at arm’s length price in the hands of the recipient Indian subsidiary i.e. Hempel India, nothing more would be left to be taxable in India by attributing further income to the PE of the foreign enterprise. We further find that similar findings were also rendered by coordinate bench of the Tribunal in assessee’s own case in Hempel Singapore Pte. Ltd. [2019 (4) TMI 2073 - ITAT MUMBAI] for the assessment year 2015–16. DR could not show us any reason to deviate from the aforesaid orders and no change in facts and law was alleged in the relevant assessment year. The issue arising in the present case is recurring in nature and has been decided in favour of the assessee by the decision of the coordinate bench of the Tribunal for preceding assessment years. Thus, we uphold the plea of the assessee and delete the impugned addition. - Decided in favour of assessee.
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