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Case Law Details

Case Name : Grid Solutions Oy (Ltd) Vs ACIT International Taxation & Anr. (Delhi High Court)
Related Assessment Year : 2013-14
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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.

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