Assessment without providing Assessee opportunity to cross examining persons whose statements are used against assessee not justified

IN THE ITAT MUMBAI BENCH ‘L’ Ingram Micro (India) Exports (P.) Ltd. versus Deputy Director of Income-tax (International Taxation)-3(1) IT Appeal NO. 8134 (MUM.) OF 2010 [ASSESSMENT YEAR 2008-09] FEBRUARY  7, 2013 ORDER  B. Ramakotaiah, Accountant Member This is an appeal by assessee company who is a resident of Singapore, contesting the action of AO and the DRP on the issue of holding that assessee has a permanent establishment in India and without prejudice the profits attributable to the PE in India were determined arbitrarily by estimating the business income ...