GE Energy did not have any PE in India as No Expatriate Employee Present in India in Impugned Assessment Years: ITAT [Read Order]

By Fathima Karama A.M - On August 25, 2023 10:00 am - 2 mins read
GE Energy - GE Energy did not have any PE in India as No Expatriate Employee Present in India - Employee - Assessment Years - ITAT - Taxscan

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that GE Energy Parts did not have any permanent establishment in India as no expatriate employee was present in India during the impugned assessment years. The assessee, GE Energy Parts Inc, and GE Global Parts & Products GMBH were non-resident corporate entities. The first…

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