No Office, No Expatriates, No PE: ITAT Delhi Rejects Revenue’s Repeated PE Allegation

Page ContentsGE Global Parts & Products GMBH Vs ACIT (ITAT Delhi)Background of the CaseTribunal’s Analysis and FindingsPrinciple of Year-wise Determination of PEFailure of the Revenue AuthoritiesTribunal’s DecisionKey Takeaways GE Global Parts & Products GMBH Vs ACIT (ITAT Delhi) No Office, No Expats, No PE – ITAT Shuts Down Revenue’s Repeat Tactics in GE Global Case Delhi Bench of the Income Tax Appellate Tribunal (ITAT) in GE Global Parts & Products GMBH v. ACIT [Order dated 17 October 2025] reaffirmed that the Revenue cannot assume the existence of a Permanent Establishm...