Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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