Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The ITAT held that the departmental authorities failed to discharge their duty to examine and reasonedly accept or reject the assessee's evidences, having merely followed prior decisions without confronting contrary material; consequently, the Tribunal concluded that the assessee did not maintain a permanent establishment in India, whether a fixed place PE or a dependent agent PE, for the assessment year under scrutiny. As no PE existed, no business profits were attributable to India and no income was deemed to accrue or arise in India on account of such PE. The impugned assessments are therefore disallowed to the extent premised on the existence of a PE.
The ITAT held that the departmental authorities failed to discharge their duty to examine and reasonedly accept or reject the assessee's evidences, having merely followed prior decisions without confronting contrary material; consequently, the Tribunal concluded that the assessee did not maintain a permanent establishment in India, whether a fixed place PE or a dependent agent PE, for the assessment year under scrutiny. As no PE existed, no business profits were attributable to India and no income was deemed to accrue or arise in India on account of such PE. The impugned assessments are therefore disallowed to the extent premised on the existence of a PE.
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