https://www.taxtmi.com/caselaws?id=181276 The court held that the assessee had no permanent establishment in India for the assessment year 2003-04. The applicability of sec. 40(a)(ia) was dismissed as not pressed by the counsel. Disallowances under sec. 40(a)(i) for payments made to various entities were allowed or deemed bad in law based on previous decisions. The assessee's appeal was allowed in part, while the Revenue's appeal was dismissed. The order was pronounced on May 28, 2012. en-us Mon, 28 May 2012 00:00:00 +0530 Tue, 12 Apr 2016 12:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181276 The court held that the assessee had no permanent establishment in India for the assessment year 2003-04. The applicability of sec. 40(a)(ia) was dismissed as not pressed by the counsel. Disallowances under sec. 40(a)(i) for payments made to various entities were allowed or deemed bad in law based on previous decisions. The assessee's appeal was allowed in part, while the Revenue's appeal was dismissed. The order was pronounced on May 28, 2012. Case-Laws Income Tax Mon, 28 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181276