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    <title>2017 (9) TMI 976 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the Assessee&#039;s appeals under Section 260A of the Income Tax Act, finding that the ITAT had failed to address crucial grounds related to Permanent Establishment, ad-hoc attribution, and taxability of income. The Court dismissed the Revenue&#039;s argument that the Assessee had consciously given up these grounds. It clarified that the Assessee had complied with deposit requirements and directed the ITAT to reconsider the specific grounds raised by the Assessee for adjudication, maintaining the interim orders until the ITAT&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=348219</link>
      <description>The High Court allowed the Assessee&#039;s appeals under Section 260A of the Income Tax Act, finding that the ITAT had failed to address crucial grounds related to Permanent Establishment, ad-hoc attribution, and taxability of income. The Court dismissed the Revenue&#039;s argument that the Assessee had consciously given up these grounds. It clarified that the Assessee had complied with deposit requirements and directed the ITAT to reconsider the specific grounds raised by the Assessee for adjudication, maintaining the interim orders until the ITAT&#039;s decision.</description>
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      <pubDate>Wed, 13 Sep 2017 00:00:00 +0530</pubDate>
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