2025 (1) TMI 916 - SCH - Income Tax

Income taxable in India - PE in India Liaison Office of the assessee - Permanent Establishment, liable to tax in India when the said office was clearly a fixed place and the activities carried out could not be said to be preparatory or auxiliary in nature? - income as liable to be attributed in India - existence of Dependent Agency Permanent Establishment (DAPE) of the assessee in India - delay filling SLP - As decided by HC 2023 (1) TMI 1244 - DELHI HIGH COURT Liaison office of the assessee did not constitute a Permanent Establishment - HELD THAT - There is gross delay of 569 days in filing this Special Leave Petition. Nevertheless, we have heard learned counsel on the merits of the matter. We are not inclined to interfere in the matter. Hence, the Special Leave Petition also stands dismissed on the ground of delay as well as on merits as following our earlier order passed in the case of M/s MITSUI and Co. 2018 (7) TMI 141 - SC ORDER as well as MITSUI and Company Ltd. 2024 (4) TMI 205 - SC ORDER

Summary

The Supreme Court, presided by Hon'ble Mrs. Justice B. V. Nagarathna and Hon'ble Mr. Justice Satish Chandra Sharma, dismissed the Special Leave Petition (SLP) due to a "gross delay of 569 days" in filing. Despite hearing the petitioner's counsel on the merits, the Court was "not inclined to interfere in the matter." The dismissal was based both on procedural delay and the merits of the case. The Court referenced its prior orders in similar cases, specifically the decisions in Director of Income Tax (International Taxation) 2, New Delhi vs. M/s MITSUI and Co. and The Commissioner of Income Tax vs. MITSUI and Company Ltd., to reinforce its judgment. Any pending applications were also disposed of.