Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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The ITAT held that the assessee had no fixed place PE in India under Article 5(1) of the Indo-Canadian DTAA because none of the recognised tests were met: the customer premises were not at its disposal, there was no fixed place through which business was carried on, and the limited presence of personnel did not establish permanence or continuity. It further held that no installation or supervisory PE arose, as the only India activity during the year was a brief inspection visit and the installation work in the next year did not cross the treaty's 120-day threshold. With no PE existing, attribution of income to an alleged PE was unsustainable and the additions based on that premise could not survive.
The ITAT held that the assessee had no fixed place PE in India under Article 5(1) of the Indo-Canadian DTAA because none of the recognised tests were met: the customer premises were not at its disposal, there was no fixed place through which business was carried on, and the limited presence of personnel did not establish permanence or continuity. It further held that no installation or supervisory PE arose, as the only India activity during the year was a brief inspection visit and the installation work in the next year did not cross the treaty's 120-day threshold. With no PE existing, attribution of income to an alleged PE was unsustainable and the additions based on that premise could not survive.
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