Case Law Details
Case Name : Grid Solutions Oy (Ltd) Vs ACIT International Taxation & Anr. (Delhi High Court)
Related Assessment Year : 2013-14
Courts :
All High Courts Delhi High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Grid Solutions Oy (Ltd) Vs ACIT International Taxation & Anr. (Delhi High Court)
Conclusion: Whether or not a permanent establishment existed in a State during a given period must be determined on the basis of the circumstances applicable during that period and not those applicable during a past or future period. AO should take cognizance of a “fundamental aspect pervading through different assessment years”. However, AO could not have proceeded on an “assumption” that facts had remained unchanged and that the business model had remained unaltered.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.