https://www.taxtmi.com/caselaws?id=216506 A Dispute Resolution Panel direction could not be sustained where the assessee's principal objections were rejected without substantive consideration or reasons. The panel failed to examine the assessee's reliance on an advance ruling on its factual relevance and did not address the plea that no permanent establishment or dependent agency existed. Because a quasi-judicial authority must pass a reasoned and speaking order, especially on objections going to the root of the assessment, the matter was remitted to the panel for fresh consideration and a proper speaking order. en-us Wed, 27 Jun 2012 00:00:00 +0530 Thu, 30 Aug 2012 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216506 A Dispute Resolution Panel direction could not be sustained where the assessee's principal objections were rejected without substantive consideration or reasons. The panel failed to examine the assessee's reliance on an advance ruling on its factual relevance and did not address the plea that no permanent establishment or dependent agency existed. Because a quasi-judicial authority must pass a reasoned and speaking order, especially on objections going to the root of the assessment, the matter was remitted to the panel for fresh consideration and a proper speaking order. Case-Laws Income Tax Wed, 27 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216506