https://www.taxtmi.com/caselaws?id=385464 The dispute concerned whether the existence of a permanent establishment in India had been conceded before the DRP and, if not, whether profit attribution could be examined afresh. The record indicated that the assessee had reserved its right to contest the non-existence of the permanent establishment, while the DRP had treated the correspondence as a concession and had not independently decided that foundational issue on merits. Because the permanent establishment question was the basis for any attribution exercise, the matter was restored to the DRP to first determine whether there was any admission on that issue and, if necessary, to decide the permanent establishment and attribution questions afresh in accordance with law. en-us Mon, 02 Sep 2019 00:00:00 +0530 Fri, 06 Sep 2019 11:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385464 The dispute concerned whether the existence of a permanent establishment in India had been conceded before the DRP and, if not, whether profit attribution could be examined afresh. The record indicated that the assessee had reserved its right to contest the non-existence of the permanent establishment, while the DRP had treated the correspondence as a concession and had not independently decided that foundational issue on merits. Because the permanent establishment question was the basis for any attribution exercise, the matter was restored to the DRP to first determine whether there was any admission on that issue and, if necessary, to decide the permanent establishment and attribution questions afresh in accordance with law. Case-Laws Income Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385464