The High Court (HC) of India delivered a ruling dated 27 December 2013 in the case of Samsung Heavy Industries Co. Ltd. v. DIT (ITA No. 1/2012) that income of a non-resident Taxpayer cannot be arbitrarily attributed to its Permanent Establishment (PE) in India. The HC ruled that the tax authorities should provide reasonable findings on the PE through which income is accruing to the Taxpayer and al…