Case Law Details
Case Name : GE Energy Parts Inc Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 2033/Del/2022
Date of Judgement/Order : 25/07/2023
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Delhi
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GE Energy Parts Inc Vs ACIT (ITAT Delhi)
ITAT Delhi held that attribution of profit from offshore supply and services to the Permanent Establishment unsustainable as assessee didn’t have any Permanent Establishment in India in the assessment years under dispute.
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