https://www.taxtmi.com/caselaws?id=412764 The appeal challenging the ITAT order dismissing the Revenue's appeal for Assessment Year 2005-06 was dismissed by the Court. The Court found no substantial questions of law raised in the appeal, leading to its dismissal due to lack of merit. The Court emphasized previous Supreme Court rulings where reassessment proceedings were deemed invalid due to the absence of a Permanent Establishment (PE) in India. The dismissal aligned with the findings in similar cases, emphasizing the duty to dispose of litigation in the interest of justice. en-us Wed, 22 Sep 2021 00:00:00 +0530 Fri, 24 Sep 2021 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412764 The appeal challenging the ITAT order dismissing the Revenue's appeal for Assessment Year 2005-06 was dismissed by the Court. The Court found no substantial questions of law raised in the appeal, leading to its dismissal due to lack of merit. The Court emphasized previous Supreme Court rulings where reassessment proceedings were deemed invalid due to the absence of a Permanent Establishment (PE) in India. The dismissal aligned with the findings in similar cases, emphasizing the duty to dispose of litigation in the interest of justice. Case-Laws Income Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412764