ITAT Delhi Judgments — December 2021

The Tribunal upheld the CIT(A)'s decision to reduce the profit attribution to the Permanent Establishment (PE) to 10% of the amount received from BTIL. This was based on a coordinate bench's decision in the assessee's own case for earlier assessment years.

The Tribunal held that the CIT(A) erred in not adjudicating the subsidy claim on merits, referencing the Supreme Court's clarification on the Tribunal's power to admit new claims. It also followed its earlier decisions on other grounds related to aircraft expenditure and commission payments.

The Tribunal held that the CIT(A) erred in not adjudicating the subsidy claim on merits, referencing the Supreme Court's clarification on the Tribunal's power to admit new claims. It also followed its earlier decisions on other grounds related to aircraft expenditure and commission payments.