LAWS(SC)-2017-11-192

PRINCIPAL OFFICER, HONDA ACCESS ASIA AND OCEANIA CO. LTD. Vs. ASSISTANT DIRECTOR OF INCOME TAX AND OTHERS

Decided On November 23, 2017
Principal Officer, Honda Access Asia And Oceania Co. Ltd. Appellant
V/S
Assistant Director Of Income Tax And Others Respondents

JUDGEMENT

(1.) Leave granted.

(2.) In view of the fact that the DRP has found that there is no PE in India, the judgment of the High Court is set-aside and the appeals are allowed accordingly.