TaxTMI 
TaxTMI 
2018 (2) TMI 298
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....for the sake of convenience. 2. The background of these appeals is that the Tribunal, vide its combined order dated 27.01.2017, disposed of these eight appeals in a batch of 138 appeals. In fact, 139 appeals were fixed. Both the sides elaborately argued the appeal in the case of GE Energy Parts Inc. vs ADIT (ITA No.671/Del/2011 for the Assessment Year 2001-02). It was a common submission that the facts and circumstances of the remaining 138 appeals, including the instant 8 appeals, were similar to those of GE Energy Parts Inc. The Tribunal disposed off the appeal of GE Energy Parts Inc. as a lead order passed on 27.01.2017. The remaining 138 appeals were also disposed off on the same day by following the view taken in the lead order hold....
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....r deciding the above referred three aspects, we proceed to deal with the same by highlighting the fact that these issues were not argued by the ld. AR during the original round of proceedings before the Tribunal. 4. We espouse the first issue sent back by Hon'ble High Court regarding installation of PE. The Ld. AR was fair enough not to press this issue. It was submitted that the Tribunal has already held that the PE in the nature of fixed place as well as agency was created and as such, there was no point in arguing on the installation PE. In view of the concession of the ld. AR, we dismiss this issue as not pressed by the Ld. AR. 5. Now, we turn to second aspect of ad hoc attribution of income between Sales and Services. 6. S....
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....01-02 to 2004-05 & 2007-08 to 2008-09, the Assessing Officer applied such rate of 8.68% to the total Invoice value for other years and computed Service income, which was taxed as Fees for technical services. 7. We have noted above that the case of GE Energy Parts Inc., as disposed off by the Tribunal as a lead case, had receipts only from Supplies in which it has been held that income should be estimated @ 2.6% of the sales made by the GE Overseas entities in India. The issue regarding Service income in the hands of the instant assessee, or for that matter, any other assessee, was not argued. That is how, the Tribunal recorded a finding in all other cases that the income of the PE should be attributed @ 2.6% of the 'Sales' made by the GE....
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....able to the Tribunal and hence it is not possible for us to undertake such an exercise. 9. The Ld. AR submitted that the assessee would have no objection if the matter is sent back to the Assessing Officer for examining the relevant terms and conditions of all the agreements for the years under consideration for ascertaining the amount of service income. No serious objection was taken by the ld. DR to such suggestion. In these circumstances, and more specifically when copies of all the agreements from which income was earned by the assessee during the years under consideration are not available with the Ld. AR for our examination, we consider it expedient to remit the matter to the Assessing Officer for carrying out a fresh investigation....
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....sessee has to redo the same for which a fresh invoice is issued and the earlier invoice gets cancelled. It goes without saying that if an invoice has been cancelled, then that cannot be considered for the purpose of computing income. Under these circumstances, we direct the Assessing Officer to examine this aspect as well and exclude the amount from cancelled invoices, after proper verification. 12. The exercise as discussed above can be done by the AO only if the assessee extends co-operation and furnishes all the relevant agreements or other documents as be called for by the Assessing Officer for determining the amount of income from rendition of services. The ld. AR has undertaken to supply all the necessary documents and details as m....