https://www.taxtmi.com/caselaws?id=217251 The ITAT allowed the appeal for statistical purposes, directing a re-examination of the Permanent Establishment (PE) issue and contract dates to determine the appropriate section for tax assessment. The decision emphasized the importance of assessing whether the receipts were effectively connected with a PE or fixed place of profession to ascertain the correct tax treatment under the Income-tax Act. en-us Fri, 04 May 2012 00:00:00 +0530 Fri, 08 Apr 2016 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217251 The ITAT allowed the appeal for statistical purposes, directing a re-examination of the Permanent Establishment (PE) issue and contract dates to determine the appropriate section for tax assessment. The decision emphasized the importance of assessing whether the receipts were effectively connected with a PE or fixed place of profession to ascertain the correct tax treatment under the Income-tax Act. Case-Laws Income Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217251