Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am आयकर अपीऱ सं. / Ita No.608/Pun/2014 यििाारण वषा / Assessment Year :2006-07
permanent establishment of STSA in India, such payments are not considered as taxable in India.” 9. The Auditor in the audit report in Form No.3CEB had also reported in respect of said receipts which is placed at page 14 of Compilation No.I, which read as under:- CO Nos.20 & 28/PUN/2015 Sr. Name and address of Description of Amount paid/received or Method