have any office or place of
business or Permanent Establishment ('PE') in India. The assessee filed its Return ... been held by the Delhi High Court that in absence of PE in India, such income should not
be taxable. (refer page
India as it is effectively
connected to the assessee's PE in India. This argument needs to be
examined in the light ... Therefore, these loans have nothing to do with the assessee's PE
in India. If the loan itself were not given by the PE
satisfaction was not reco rded
in the file of the searched pe rson. The satisfaction w as
3 ITA No. 5579/Del/2016
Grand Venice ... reco rded
the s atisfaction in the file o f searched pe rson.
Case Laws
(i) DSL Properties (P) Ltd. (ITAT Delhi
assessee to its subsidiary on account of the income
attributable to the PE of the assessee in India. Aggrieved with the proposed
addition, the assessee ... that the assessee did not conduct any offshore
sales, had a Supervisory PE, DAPE and Fixed Place PE on supply of goods
erred in confirming that
OIPL constituted a Permanent Establishment (PE) of the appellant in India
with regard to the Software Development activities carried ... erred in holding that OIPL
constituted a PE of the Appellant in India under paragraph
three appeals, two issues are involved:
(i) Treating the Indian AE as PE of the assessee and attributing
35% of Offshore sales to Indian ... subsidiary M/s Kyocera Documents Solution India Pvt. Ltd. as
Dependent Agent PE of the assessee in India, applying the provisions
contained under article
pe ... pe ns a t io n.
5. A g g r iev ed , th e as s esse e is i n ap pe
have erred in holding that the Appellant
constitutes a PE - Fixed Place PE and Dependent Agent PE, without any
basis, material and on frivolous grounds ... booking of rooms by the end-users, constitute Permanent Establishment
('PE') of the Appellant in India under Article 5 of the India Netherlands
have grossly erred in concluding that the Appellant has Permanent Establishment (PE') in
India under Article 5 of India-Canada DTAA;
5. That ... 44BB
of the Act in the absence of constituting any PE of the Appellant in India;
6. Without prejudice to the aforesaid grounds
Singapore which clearly postulates that only
the profit attributable to the PE shall be taxable in India.
(iii) That the AO has erred in making ... payment to the branch office. The branch being a Permanent
Establishment (PE) in India as per Article 5 of the India - Singapore Double
Taxation Avoidance
