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ITAT Delhi: Sales Commission Not Taxable—No PE, No Business Connection
Case Law Details
- Case Name
- LM Wind Power AS Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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LM Wind Power AS Vs ACIT (ITAT Delhi)
Sales Commission Not Taxable in India – No PE, No Business Connection; Wrong Agreements Used by AO; Royalty u/s 115A Accepted
In LM Wind Power AS Vs ACIT Intl. Tax 2(2)(1), Delhi – ITA No.4280/Del/2024 for AY 2020-21 (Order dated 21.11.2025), the Denmark-based Assessee, a global sales support entity of the LM Group, challenged the addition of ₹16.97 crore out of ₹69.28 crore of sales commission received from LM Wind Power India Pvt Ltd. The AO held that LM India constituted the Assessee’s Fixed Place PE and that sales commission ...
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