https://www.taxtmi.com/caselaws?id=449682 The existence of a permanent establishment in India must be established independently for each assessment year on the facts of that year, and the Revenue bears the burden of proof under the applicable treaty. Where the departmental authorities relied only on findings from an earlier year, without fresh independent evidence or rebuttal of the assessee's material, the alleged permanent establishment could not be sustained. As no permanent establishment existed for the year under consideration, no profits could be attributed to it and the addition made on that basis was deleted. en-us Thu, 15 Feb 2024 00:00:00 +0530 Sat, 17 Feb 2024 06:50:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449682 The existence of a permanent establishment in India must be established independently for each assessment year on the facts of that year, and the Revenue bears the burden of proof under the applicable treaty. Where the departmental authorities relied only on findings from an earlier year, without fresh independent evidence or rebuttal of the assessee's material, the alleged permanent establishment could not be sustained. As no permanent establishment existed for the year under consideration, no profits could be attributed to it and the addition made on that basis was deleted. Case-Laws Income Tax Thu, 15 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449682