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Non-resident French shipping company not to pay tax on business income unless it is having PE in India
Case Law Details
- Case Name
- Delmas France S.A. Vs Assistant Director of Income-tax (International Taxation) (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2007-08
- Courts
- All ITAT, ITAT Mumbai
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IN THE ITAT MUMBAI BENCH ‘L’
Delmas France S.A.
Versus
Assistant Director of Income-tax (International Taxation)
IT Appeal No. 8991 (Mum.) of 2010
[Assessment year 2007-08]
January 16, 2013
ORDER
Dinesh Kumar Agarwal, Judicial Member – This appeal preferred by the assessee is directed against the assessment order dtd. 25-10-2010 for the A.Y. 2007-08 passed by the A.O. u/s 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 (the Act) after considering the directions dtd. 28-9-2010 of the Dispute Resolution Panel – I, Mumbai.
2. Briefly stated facts of the case are that th...
