https://www.taxtmi.com/caselaws?id=286277 The High Court found in favor of the appellant, setting aside the remand order by the ITAT. The Court directed the Tribunal to limit its consideration to specific aspects without unnecessary remand, as all necessary facts and evidence were already before the ITAT. The Court emphasized that the issue of concession regarding the existence of a permanent establishment in India was a matter of record and should have been decided by the Tribunal without remanding it to the DRP. en-us Fri, 14 Feb 2020 00:00:00 +0530 Mon, 24 Feb 2020 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286277 The High Court found in favor of the appellant, setting aside the remand order by the ITAT. The Court directed the Tribunal to limit its consideration to specific aspects without unnecessary remand, as all necessary facts and evidence were already before the ITAT. The Court emphasized that the issue of concession regarding the existence of a permanent establishment in India was a matter of record and should have been decided by the Tribunal without remanding it to the DRP. Case-Laws Income Tax Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286277