Onus on Revenue demonstrate that PE of A Foreign Enterprise Exists In India

International Air Transport Association (Canada) Vs ACIT (ITAT Mumbai) At this stage, we may herein observe that as in the present case before us, in the case of Delmas France (supra) also there was no finding of the lower authorities that the transactions between the principal and agent were done in arm’s length conditions. Under such circumstances, the Tribunal relying on the order of the ‘Special bench’ of the Tribunal in the case of Motorola Inc. Vs. Dy. CIT (2005) 95 ITD 269 (Del)(SB), had held, that the onus was on the Revenue to demonstrate that a PE of the foreign ent...