https://www.taxtmi.com/caselaws?id=65580 A liaison office maintained only for information gathering and liaison work was treated as falling within the treaty exclusion for preparatory or auxiliary activities, because the record did not show that it independently concluded contracts or carried on commercial activity beyond RBI-approved scope. The Revenue's burden to prove a Permanent Establishment in India was not met, so the income was not taxable in India. Post-assessment material was also not accepted as valid support, as its admissibility under the appellate evidence framework was not established and it did not show trading activity in the relevant year. en-us Fri, 08 Feb 2008 00:00:00 +0530 Wed, 16 Feb 2011 17:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65580 A liaison office maintained only for information gathering and liaison work was treated as falling within the treaty exclusion for preparatory or auxiliary activities, because the record did not show that it independently concluded contracts or carried on commercial activity beyond RBI-approved scope. The Revenue's burden to prove a Permanent Establishment in India was not met, so the income was not taxable in India. Post-assessment material was also not accepted as valid support, as its admissibility under the appellate evidence framework was not established and it did not show trading activity in the relevant year. Case-Laws Income Tax Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65580