ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection

LM Wind Power AS Vs ACIT (ITAT Delhi) Sales Commission Not Taxable in India – No PE, No Business Connection; Wrong Agreements Used by AO; Royalty u/s 115A Accepted In LM Wind Power AS Vs ACIT Intl. Tax 2(2)(1), Delhi – ITA No.4280/Del/2024 for AY 2020-21 (Order dated 21.11.2025), the Denmark-based Assessee, a global sales support entity of the LM Group, challenged the addition of ₹16.97 crore out of ₹69.28 crore of sales commission received from LM Wind Power India Pvt Ltd. The AO held that LM India constituted the Assessee’s Fixed Place PE and that sales commission was taxable in In...