9911796707
TMI Blog2018 (3) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... wed its previous decisions of other year [2018 (3) TMI 434 - DELHI HIGH COURT] wherein held Court is unable to be persuaded that the ITAT erred in its conclusion that the evidence produced by the AO does not show that the LOs of the Assessee carried on any activity which was not incidental and auxiliary in nature. ITAT has examined in detail all the materials referred to by the AO in its remand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 16-2-2018 - S. Ravindra Bhat And A. K. Chawla, JJ. For the Appellant : Mr. Ruchir Bhatia, Sr. Standing Counsel. For the Respondent : Mr. Pranjal Srivastava and Ms. Devina Sharma, Advocates. ORDER Admit. The question urged in this appeal for consideration is:- (1) Whether the assessee has constituted the permanent establishment (PE) so as to attract the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt dated 31st January 2005 prepared by the AO for submission to the CIT (A) in the course of the appellate proceedings. The Court has also been taken through the statement recorded by Mr. Yuki Morata and the answers given by him to specific queries. The Court is unable to be persuaded that the ITAT erred in its conclusion that the evidence produced by the AO does not show that the LOs of the Asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as no basis for the AO to conclude that the Special Bench of the ITAT had erred in its conclusion in favour of the Assessee that the LOs were not carrying on any activity which was either incidental and auxiliary in nature. With the consistent position in this regard continuing since 1977- 78, in the absence of any evidence to suggest a change in the circumstances, there was no warrant for the AO ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
