Bombay High Court Allows Assessee's Appeal in Permanent Establishment Case — Remand by Tribunal Set Aside. The Court held that the burden of proving the existence of a Permanent Establishment lies on the Revenue, and the Tribunal erred in remanding the matter without such proof under Section 260A of the Income Tax Act, 1961.
29 Aug 2018The case involves three Income Tax Appeals filed by the assessee, Co-operative Centrale Reiffeisen-Boerenleenbank B. A., a Dutch cooperative bank, cha...





