Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Accrual of income in India - existence of DAPE - PE in India or not? - The ITAT previously ruled in favor of the Assessee regarding the existence of a fixed place PE. However, the DRP's directions in the present assessment were based on a misunderstanding of the previous decisions. - The Tribunal sets aside the assessment order and directs the DRP to re-examine the issue of the existence of DAPE, providing an opportunity for the Assessee to be heard.
Accrual of income in India - existence of DAPE - PE in India or not? - The ITAT previously ruled in favor of the Assessee regarding the existence of a fixed place PE. However, the DRP's directions in the present assessment were based on a misunderstanding of the previous decisions. - The Tribunal sets aside the assessment order and directs the DRP to re-examine the issue of the existence of DAPE, providing an opportunity for the Assessee to be heard.
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