No PE as company doesn’t have any control over employees seconded to Indian entity

Mitsui Mining and Smelting Company Limited Vs ACIT (ITAT Delhi) ITAT Delhi held that non-resident company assessee was not having any control over employees seconded by it to Indian entity and hence there cannot be any fixed place Permanent Establishment [PE] of the assessee in India. Accordingly, appeal allowed. Facts- The assessee is a non-resident company. The assessee company is having a subsidiary in India, Mitsui Kinzoku Components India Private Limited. The subsidiary of India is engaged in the business of manufacturing Catalytic convertors and selling catalytic convertors in India. The...