https://www.taxtmi.com/caselaws?id=209687 The Appellate Tribunal ITAT Mumbai ruled that the assessee's liaison office could not be considered a permanent establishment in India for tax purposes. The Tribunal found that the activities carried out by the liaison office were essential to the purchasing process for export and did not create tax liability for the non-resident under relevant provisions of the Income Tax Act and circulars. The Tribunal upheld the orders of the Commissioner of Income Tax (Appeals) and dismissed the revenue's appeals, as no new information indicated a change in the previous decision. en-us Thu, 31 Mar 2011 00:00:00 +0530 Wed, 14 Dec 2011 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209687 The Appellate Tribunal ITAT Mumbai ruled that the assessee's liaison office could not be considered a permanent establishment in India for tax purposes. The Tribunal found that the activities carried out by the liaison office were essential to the purchasing process for export and did not create tax liability for the non-resident under relevant provisions of the Income Tax Act and circulars. The Tribunal upheld the orders of the Commissioner of Income Tax (Appeals) and dismissed the revenue's appeals, as no new information indicated a change in the previous decision. Case-Laws Income Tax Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209687