Leave granted, impugned orders set aside and matter remitted for fresh adjudication on non-resident's deduction claim without PE SC granted leave, set aside the impugned orders and remitted the matter to the Uttarakhand HC for fresh adjudication on whether the non-resident assessee ...
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Leave granted, impugned orders set aside and matter remitted for fresh adjudication on non-resident's deduction claim without PE
SC granted leave, set aside the impugned orders and remitted the matter to the Uttarakhand HC for fresh adjudication on whether the non-resident assessee could claim deductions for expenses incurred during 1993-1999 when, according to the revenue, no P.E. existed in India. The Court held that the HC had to decide that legal question afresh. The appeals were allowed and disposed of with no order as to costs.
"Leave granted in both the special leave petitions." The central legal issue is whether a non-resident company was entitled to claim deductions for expenses incurred during 1993-1999 when the revenue contends there was no permanent establishment (P.E.) in existence for that period. The Supreme Court found that this question "was required to be adjudicated upon by the High Court" but that the High Court had not done so. Consequently the impugned orders were set aside and the matters were remitted to the Uttarakhand High Court for "fresh consideration in accordance with law." The appeals were allowed. "No order as to costs." The decision focuses on the need for proper adjudication of whether a P.E. existed and the consequent entitlement to expense deductions under the applicable tax law.
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