Huawei India is permanent establishment of Huawei China in India

Huawei Technologies Co. Ltd. Vs ACIT (ITAT Delhi) ITAT Delhi held that co-ordinate bench in assessee’s own case in earlier assessment years duly hold that Huawei India is permanent establishment of Huawei China in India. Based on norms of judicial discipline the same is implied in the present assessment too. Facts- The appeal is filed by the assessee (M/s. Huawei Technologies Co. Ltd., China) (Huawei China) challenging the final assessment order dated 28.02.2022 passed under section 143(3) read with section 144C(13) of the Income-tax Act, 1961 (‘the Act’) pertaining to assessment year 20...