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    <title>2021 (9) TMI 1285 - DELHI HIGH COURT</title>
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    <description>The Revenue&#039;s appeals on business connection, permanent establishment, attribution of income and reopening of assessment were found to raise no substantial question of law. The Delhi HC relied on earlier orders in connected matters and the CIT(A)&#039;s finding that none of the assessee&#039;s associated enterprises, other than LG Korea, had a permanent establishment in India. As the same issue was already covered by prior decisions, the Court declined interference and dismissed the appeals.</description>
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      <description>The Revenue&#039;s appeals on business connection, permanent establishment, attribution of income and reopening of assessment were found to raise no substantial question of law. The Delhi HC relied on earlier orders in connected matters and the CIT(A)&#039;s finding that none of the assessee&#039;s associated enterprises, other than LG Korea, had a permanent establishment in India. As the same issue was already covered by prior decisions, the Court declined interference and dismissed the appeals.</description>
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