TaxTMI 
TaxTMI 
2022 (3) TMI 1292
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....SINGH Petitioner Through : Mr Sachit Jolly, Mr Rohit Garg, Ms Disha Jham, Ms Mehak Sachdeva and Mr Sohum Dua, Advs. Respondents Through : Mr Puneet Rai, Sr. Standing Counsel with Ms Adeeba Mujahid, Jr. Standing Counsel. [Physical Court Hearing/Hybrid Hearing (as per request] RAJIV SHAKDHER, J. (ORAL): 1. The above-captioned writ petitions are directed against the order(s) dated 23.09.2021, pa....
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....t "the Tribunal"] i.e., ITA No.671 (Delhi) of 2011 concerning the petitioner in W.P.(C) 13188/2021 i.e., GE Energy Parts Inc., the Tribunal has attributed the profits to the Permanent Establishment (PE) of the petitioner therein in India, at the rate of 26%. The said judgment of the Tribunal is dated 27.01.2017. 2.1. According to Mr Jolly, the Revenue cannot, in the very least, veer away from thi....
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....y paid the requisite tax demanded of them. 3. On the other hand, Mr Puneet Rai, who appears on behalf of the respondents/revenue, has relied upon the impugned order(s) i.e., order(s) dated 23.09.2021, to support his contention that the conclusion reached by the AO is valid and legally tenable. 3.1. Mr Rai, however, cannot but accept the fact that in the earlier proceedings, to which we have made....
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....if the contentions raised in the writ petitions form part of the said application, including what is noted hereinabove by us with regard to the attribution of profits to the PE, the same will be dealt with by the AO, as per law. 5. At this stage, Mr Jolly says that the petitioners will move an application for the F.Y.2022-2023, within four weeks of receipt of a copy of this order. In case, such a....