No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]
The court noted that mere reliance on internal group linkages and survey statements, without independent and tangible material pointing to the existence of a PE, could not justify reopening of concluded assessments under Section 147 of the Act
By Navasree A.M - On May 30, 2025 8:22 am - 2 mins read
The Delhi High Court, quashed a series of reassessment notices issued under Section 148 of the Income Tax Act, 1961 as there was not tangible evidence to prove GE Steam Power and its other group of entities has a Permanent Establishment ( PE ) in India. A Division Bench comprising Justice Vibhu Bakhru and Justice…
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