https://www.taxtmi.com/caselaws?id=356774 The High Court dismissed the appeal, concluding that the assessee had not established a permanent establishment to trigger Section 9 of the Income Tax Act, 1961. The Court upheld the ITAT's decision, emphasizing that the evidence did not show the assessee's Liaison Offices in India engaged in substantial business activities. The Court noted the consistency in previous decisions and found the ITAT's reasoning to be reasonable, leading to the dismissal of the appeal. en-us Fri, 16 Feb 2018 00:00:00 +0530 Sat, 10 Mar 2018 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356774 The High Court dismissed the appeal, concluding that the assessee had not established a permanent establishment to trigger Section 9 of the Income Tax Act, 1961. The Court upheld the ITAT's decision, emphasizing that the evidence did not show the assessee's Liaison Offices in India engaged in substantial business activities. The Court noted the consistency in previous decisions and found the ITAT's reasoning to be reasonable, leading to the dismissal of the appeal. Case-Laws Income Tax Fri, 16 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356774