2016 (1) TMI 1126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tax v. LG Cables Ltd. (2010 (12) TMI 948 - Delhi High Court ) and Director of Income Tax v. L. S. Cables Ltd. ( 2011 (9) TMI 482 - DELHI HIGH COURT ) wherein held mere existence of a PE could not constitute sufficient business connection to take the PE as a taxable entity more so, as the cl. (a) of Expln. 1 to s. 9(1)(i) of the Act emphasizes that only such part of the income as is attributable to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X