Offshore Supply Non-Taxable as No PE Was Proven in India: ITAT Delhi

Alstom Transport SA Vs DCIT (ITAT Delhi) ITAT held that no profit could be attributed to offshore supply receipts as the Revenue failed to establish the existence of a Permanent Establishment (PE) in India, noting that design fees were non-taxable since they were inextricably linked to offshore supply, while the assessment was quashed because the AO ignored Tribunal directions and merely copied earlier orders. The Tribunal further observed that the consortium structure showed no fixed-place or installation PE, and that all on-site work—installation, testing and commissioning—was executed s...