https://www.taxtmi.com/caselaws?id=206637 Failure to produce the consortium agreement and complete expenditure details meant the factual basis for determining a permanent establishment in India and the taxability of receipts as business income could not be properly examined. On that footing, the matter was remitted for fresh adjudication on merits after the relevant documents are furnished, including a fresh reference to the Dispute Resolution Panel. The assessment issue was therefore left open for reconsideration, and the appeal was allowed only for statistical purposes. en-us Thu, 21 Apr 2011 00:00:00 +0530 Thu, 21 Jul 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206637 Failure to produce the consortium agreement and complete expenditure details meant the factual basis for determining a permanent establishment in India and the taxability of receipts as business income could not be properly examined. On that footing, the matter was remitted for fresh adjudication on merits after the relevant documents are furnished, including a fresh reference to the Dispute Resolution Panel. The assessment issue was therefore left open for reconsideration, and the appeal was allowed only for statistical purposes. Case-Laws Income Tax Thu, 21 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206637