https://www.taxtmi.com/caselaws?id=64606 The Tribunal allowed the appeal in favor of the appellant, determining that the appellant did not maintain a Permanent Establishment in India and therefore the income was not taxable in India. The issue of levying interest under section 234B was deemed redundant following the decision on the first two grounds. en-us Mon, 08 Nov 1999 00:00:00 +0530 Tue, 08 Feb 2011 18:51:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64606 The Tribunal allowed the appeal in favor of the appellant, determining that the appellant did not maintain a Permanent Establishment in India and therefore the income was not taxable in India. The issue of levying interest under section 234B was deemed redundant following the decision on the first two grounds. Case-Laws Income Tax Mon, 08 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64606