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Agent without authority to conclude contracts cannot be termed PE
Case Law Details
- Case Name
- Adobe Systems Incorporated Vs Assistant Director of Income Tax And Anr (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2004-05, 2005-06 and 2006-07
- Courts
- All High Courts, Delhi High Court
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One of the necessary conditions for holding that an agent constitutes a PE of an enterprise is that the agent must have an authority to conclude contracts or should have been found to be habitually entering into or concluding contracts on behalf of the enterprise. In the present case, there is no allegation that Adobe India is authorised to conclude contracts on behalf of the Assessee or has been habitually doing so. In the present case, there is no allegation that Adobe India is authorised to conclude contracts on behalf of the Assessee or has been habitually doing so. In view of the Same Ado...
