TMI Blog2015 (1) TMI 1418X X X X Extracts X X X X X X X X Extracts X X X X ..... abroad. If the Assessee has permanent establishment abroad, then, the Assessee would have to produce evidence regarding payment of taxes pertaining to the income of these establishments abroad. On production of such evidence, the Assessee would be entitled to the benefit. That evidence was always available and as noted by the CIT (Appeals) and the Tribunal. The authorities did nothing but follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an error in holding that the operations of the RespondentBank in foreign countries denotes it having a permanent establishment outside India. The income attributable to this branch cannot be taxed in India. Mr. Suresh Kumar submits that this finding is rendered without adverting to the relevant factual materials and proof of payment of taxes in relation to the establishment abroad. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kumar and Sanjiv Shah, we have perused the memo of Appeal. The Assessing Officer was satisfied that the benefit of the Double Taxation Avoidance Agreement is admissible provided the proof is produced in relation to payment of taxes by the Assessee abroad. In other words, if the Assessee has permanent establishment abroad, then, the Assessee would have to produce evidence regarding payment of taxes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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