https://www.taxtmi.com/caselaws?id=119572 The Tribunal concluded that the assessee, a non-resident company from the Netherlands, had a Permanent Establishment (PE) in India through its arrangement with an Indian company, Air Freight Limited. The Tribunal admitted the additional ground of appeal regarding the existence of a PE but declined to admit additional grounds concerning the taxability of revenue as royalties and fees for technical services, as these issues required further factual investigation. The appeal will proceed based on the original grounds and the admitted additional ground related to the PE. en-us Tue, 06 Mar 2007 00:00:00 +0530 Wed, 31 Jan 2024 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119572 The Tribunal concluded that the assessee, a non-resident company from the Netherlands, had a Permanent Establishment (PE) in India through its arrangement with an Indian company, Air Freight Limited. The Tribunal admitted the additional ground of appeal regarding the existence of a PE but declined to admit additional grounds concerning the taxability of revenue as royalties and fees for technical services, as these issues required further factual investigation. The appeal will proceed based on the original grounds and the admitted additional ground related to the PE. Case-Laws Income Tax Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119572