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2023 (10) TMI 967 - AT - Income TaxPE in India - Income deemed to accrue or arise in India - existence or otherwise of a Permanent Establishment (PE) in India - HELD THAT:- Departmental authorities have turned a blind eye to all the submissions and facts brought on record by the assessee. Merely following the decision taken by the appellate authorities and Hon’ble High Court in past assessment years, the departmental authorities have concluded the existence of PE without looking into or examining the facts and evidences brought on record, which are very much relevant for deciding the existence of PE in the impugned assessment years The departmental authorities have failed to controvert either the submission or the materials and evidences brought on record by the assessee to demonstrate that they did not have any PE in India in these assessment years. In fact, even at the stage of Tribunal, no contrary material has been brought on record by the Revenue to rebut the claim of the assessee that no PE existed in these years. That being the factual position emerging on record, we hold that the decision taken in case of Nuovo Pignone International SRL Vs. DCIT [2023 (6) TMI 1321 - ITAT DELHI] would squarely apply to the facts of the present appeals. Accordingly, we hold that the assessee did not have any PE in India in the assessment years under dispute so as to attribute profit to such PE. The departmental authorities have failed to controvert either the submission or the materials and evidences brought on record by the assessee to demonstrate that they did not have any PE in India in these assessment years. In fact, even at the stage of Tribunal, no contrary material has been brought on record by the Revenue to rebut the claim of the assessee that no PE existed in these years. That being the factual position emerging on record, we hold that the decision taken in case of Nuovo Pignone International SRL [2023 (6) TMI 1321 - ITAT DELHI] would squarely apply to the facts of the present appeals. Accordingly, we hold that the assessee did not have any PE in India in the assessment years under dispute so as to attribute profit to such PE.
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