https://www.taxtmi.com/caselaws?id=388448 The Tribunal held that the appeal filed by the respondent company before the CIT(A) was not maintainable under Section 246A of the Income Tax Act, 1961. The Tribunal set aside the CIT(A)'s order and restored the Assessing Officer's order under Section 195(2). The appeal was allowed in favor of the Revenue, and other substantive tax issues, including taxability of income in India, DTAA benefits, and PE status, were not addressed due to the decision on maintainability. en-us Fri, 25 Oct 2019 00:00:00 +0530 Fri, 15 Nov 2019 14:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388448 The Tribunal held that the appeal filed by the respondent company before the CIT(A) was not maintainable under Section 246A of the Income Tax Act, 1961. The Tribunal set aside the CIT(A)'s order and restored the Assessing Officer's order under Section 195(2). The appeal was allowed in favor of the Revenue, and other substantive tax issues, including taxability of income in India, DTAA benefits, and PE status, were not addressed due to the decision on maintainability. Case-Laws Income Tax Fri, 25 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388448