2008 (8) TMI 893 - SCH - Income Tax

Summary

The Supreme Court dismissed the Civil Appeal regarding the determination of whether Sofema SA, New Delhi, is a Permanent Establishment under the Double Taxation Avoidance Agreement for Assessment Year 1997-98. The Court found that there was no evidence or justification from the Department to show that Sofema SA is a PE, leading to the dismissal of the appeal.