Case Law Details
Case Name : Deputy Commissioner of Income Tax Vs M/s Calcutta Test House Pvt. Ltd. (ITAT Delhi)
Related Assessment Year : 2000-01
Courts :
All ITAT ITAT Delhi
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DCIT vs. M/s Calcutta Test House Pvt. Ltd. (ITAT Delhi) – Non-resident lessor does not have PE or business connection in India on account of leased assets used in India but delivered outside India, provided the lease agreement is entered on principle to principle basis.
Agreement signed on 18.1.1997 between the assessee and M/s Oceaneering International AG (OIAG) registered at Switzerland. The OIAG was stated to be sole, lawful and absolute owner of the machinery provided to the assessee. It was furt
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