2017 (1) TMI 1160

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..... Respondent Through: Mr. Prakash Kumar and Mr. Mehvish Khan, Advocates. O R D E R   CM No. 43374/2016 (for exemption) 1. Allowed, subject to all just exceptions. 2. The application stands disposed off. CM Nos.43375 & 43373/2016 (for delay) 3. These applications seek condonation of delay, which is stated to be of 58 days in re-filing and 20 days in filing the appeal. For ....

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....er like business entities. In the relevant order, premised upon an approval report submitted by it to the Income Tax Authorities and the revenue generated in India, the Tribunal held that the assessee had a Permanent Establishment (PE) within the meaning under Article 5 of the Double Taxation Avoidance Agreement (DTAA) between India and USA. It then went on to analyze the exact income derived by t....

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....lowing the previous judgment of this Court in DIT Vs. Galileo International Inc. (2009) 336 ITR 264. 10. The Revenue's limited and specific argument in this appeal is that the exact particulars with respect to the assessee's operations in respect of India were available and therefore attribution of 15% was not warranted. The learned counsel for the assessee resisted the appeal and submitted tha....