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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court dismisses special leave petition without addressing legal issue, disposes pending applications.</h1> SC dismissed the special leave petition without addressing the legal question raised, considering the peculiar facts of the case. Pending applications ... Income accrued in India - Existence of Permanent establishment (PE) so as to attract the provisions of Section 9 - income directly or indirectly attributable to the branches/offices is not taxable in India - DTAA between India and Japan - Held that:- Special leave petition is dismissed having regard to the the peculiar facts without going into the question of law raised. HC order confirmed [2018 (3) TMI 434 - DELHI HIGH COURT] saying evidence produced by the AO does not show that the LOs of the Assessee carried on any activity which was not incidental and auxiliary in nature. With the consistent position in this regard continuing since 1977-78, in the absence of any evidence to suggest a change in the circumstances, there was no warrant for the AO and the CIT (A) to take a different view of the matter. - Decided in favour of assessee. The Supreme Court of India dismissed the special leave petition without addressing the legal question raised, considering the peculiar facts of the case. Pending applications were also disposed of.

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