TaxTMI 
TaxTMI 
2011 (4) TMI 515
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....) dated 27th September, 2010 and consequent impugned order of Income-tax Officer, Ward 11(3), New Delhi under section 143(3) dated 25th October, 2010 in appellant's case are bad in law and on facts, illegal and unlawful. (2) The impugned assessment order passed pursuant to directions of DRP-II dated 27th September, 2010 is bad in law. The DRP-II routinely proceeded to confirm the proposals made in draft assessment order dated 31st October, 2009, reached conclusions arbitrarily in gross violation of the principles of natural justice without considering the grounds of objections raised, submissions made and facts available on record relevant to appellant's case and without dealing with the objections raised on facts and law vid....
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....her, the impugned order and demand are bad in law for the following reasons : (7) The impugned order erred in wrongly proceeding to treat the visiting employees as constituting a dependent agent permanent establishment and attributing all income in question to such permanent establishment. (8) The impugned order wrongly proceeds to attribute all the profits to an assumed permanent establishment in India without considering the evidence produced to support that the relevant services were in fact rendered overseas by the appellant engaging services of some other parties also. (9) The impugned order wrongly proceeds to consider the entire amount of gross receipts as income and completely ignores the....
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....into by a consortium which included the assessee, ICRA Management Consultancy Services and AVL IV ERICA, S.A. The assessee claimed the said receipt in the nature of fee for technical services. The assessee claimed that there was no permanent establishment in India (PE) in respect of rendering of these services and the services were rendered from outside India and, therefore, the consideration was not taxable under section 115A of the Income-tax Act, 1961. The Assessing Officer in order to examine the contention of the assessee required it to provide copy of consortium agreement. However, the assessee could not provide the consortium agreement. The Assessing Officer further examined the case with reference to the employees visited India in r....
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....f the hotels where the employees had stayed but no details of any other expenditure connected with the branch relating to it obtaining necessary information, conducting details of services and exploration and detailed reports have been furnished. It has also been observed that it was not shown as to where those expenses necessary for exploration and reports, have been debited. The presumption was that assessee had debited all those expenses as preoperative expenses to amortize the same in the last year. No breakup details of these expenses were furnished either before the Assessing Officer or before DRP nor the vouchers and bills relating to those expenses were furnished. DRP further noted that the assessee had not furnished consortium agre....