Where liaison office of assessee merely co-ordinated its purchases in India, it could not be regarded as assessee’s PE in India

IN THE ITAT MUMBAI BENCH ‘L’

Deputy Director of Income-tax (International Taxation)

versus

M. Fabricant & Sons Inc.

IT APPEAL NOS. 2760 (MUM.) OF 2009 & 7514 (MUM.) OF 2010

[ASSESSMENT YEARs 2006-07 & 2007-08]

JULY 31, 2012

ORDER<

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