In the result, the appeal of the Revenue is dismissed

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2014-15 Solar Turbines International Vs Dcit, Company (Singapore Branch Of Circle-2, Solar Turbines International International Taxation, Company, Usa), Dehradun. 14 Tractor Road, Singapore, C/O Delloitte Haskins & Sells Llp, Deloitte Centre Anchorage- Ii, Richmond Road, Bangalore. (Appellant) (Respondent) Pan No. Aajcs3585J Assessment Year: 2014-15

section 9(1) of the Act and 25% of gross receipts in respect of such sale was considered as profit and an addition of Rs.1,14,58,250/- was added to the total income of the appellant.” 17. On perusal of the purchase order, provided by the appellant as Annexure-3 of the submission, it is found