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    <title>2018 (1) TMI 1470 - DELHI HIGH COURT</title>
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    <description>The High Court of Delhi addressed issues concerning the existence of a fixed place Permanent Establishment (PE) and a separately independent agent PE in India, as well as the attribution of profits to marketing activities and the alleged PE. The court admitted the case, identified key legal questions, and directed the issuance of a notice of appeal to the respondent-Revenue. The case was scheduled for a final hearing, with both parties required to submit concise synopses outlining arguments and references. The judgment emphasized the importance of PE determination, profit attribution, and legal reasoning in the ITAT&#039;s decisions.</description>
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