https://www.taxtmi.com/caselaws?id=383450 Once the arm's length price procedure is satisfied, no further profit attribution arises merely because the taxpayer has a permanent establishment in India. The review petitions challenged reassessment notices founded only on the existence of a permanent establishment, without showing any separate or additional attribution of profit beyond the arm's length compliance. The SC found no error apparent on the face of the record and declined reconsideration of the impugned order. en-us Thu, 18 Jul 2019 00:00:00 +0530 Tue, 07 Jul 2026 11:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383450 Once the arm's length price procedure is satisfied, no further profit attribution arises merely because the taxpayer has a permanent establishment in India. The review petitions challenged reassessment notices founded only on the existence of a permanent establishment, without showing any separate or additional attribution of profit beyond the arm's length compliance. The SC found no error apparent on the face of the record and declined reconsideration of the impugned order. Case-Laws Income Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383450