https://www.taxtmi.com/caselaws?id=298300 Income attributable to India and tax chargeability for alleged business activity in India were disposed of by applying the Tribunal's prior common judgment dated 25.02.2009, because the present appeals involved an identical factual matrix and the same legal questions. The Court noted that the Tribunal had followed its earlier reasoning for the same assessee and similar issues, so the Revenue's challenge on attribution and the assessee's challenge on non-chargeability were both resolved in terms of that earlier decision. The pendency of special leave petitions against the earlier judgment was recorded but did not affect the disposition. en-us Tue, 25 Sep 2012 00:00:00 +0530 Mon, 25 Oct 2021 11:17:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298300 Income attributable to India and tax chargeability for alleged business activity in India were disposed of by applying the Tribunal's prior common judgment dated 25.02.2009, because the present appeals involved an identical factual matrix and the same legal questions. The Court noted that the Tribunal had followed its earlier reasoning for the same assessee and similar issues, so the Revenue's challenge on attribution and the assessee's challenge on non-chargeability were both resolved in terms of that earlier decision. The pendency of special leave petitions against the earlier judgment was recorded but did not affect the disposition. Case-Laws Income Tax Tue, 25 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298300