Earlier Liaison Office Findings Cannot Automatically Decide Branch Office Taxability: ITAT Delhi

DDIT Vs Mitsubishi Corporation (ITAT Delhi) ITAT Remands Mitsubishi Branch Office Taxability Dispute Due to Unexamined Attribution Issues;  ITAT Sends Back Assessment After Dispute Over Profit Attribution to Indian Branch Office; Delhi ITAT Orders Fresh Review of Branch Office PE Income Attribution Under India-Japan DTAA; ITAT Remands Mitsubishi Case Over Alleged Excessive Attribution of Indian Operations Income; ITAT Orders Fresh Assessment in Dispute Over DMRC Project Office and Branch Office Income; Delhi ITAT Restores Cross Appeals for Fresh Examination of PE and Transfer Pricing Issues; ...