The onus is entirely on the Revenue to establish existence of PE every year

The onus is entirely on the Revenue to establish existence of PE every year https://www.taxtmi.com/article/detailed?id=12539 The onus to establish existence of a PE is on the Revenue and must be determined year by year; the AO must independently examine and reason upon the assessee's year specific evidence (such as vacation of premises or no expatriate visits) and cannot mechanically rely on prior years' findings or unverified third party information without verification. en-us Thu, 18 Apr 2024 12:39:43 +0530 Thu, 18 Apr 2024 12:39:43 +0530 TaxTMI RSS Generator The onus is entirely on the Revenue to establish existence of PE every year https://www.taxtmi.com/article/detailed?id=12539 The onus to establish existence of a PE is on the Revenue and must be determined year by year; the AO must independently examine and reason upon the assessee's year specific evidence (such as vacation of premises or no expatriate visits) and cannot mechanically rely on prior years' findings or unverified third party information without verification. Articles Income Tax Thu, 18 Apr 2024 12:39:43 +0530 https://www.taxtmi.com/article/detailed?id=12539