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    <title>2011 (6) TMI 1027 - ITAT DELHI</title>
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    <description>The appellant challenged the assessment order regarding the existence of a permanent establishment (PE) and the attribution of profit to the PE. The Dispute Resolution Panel (DRP) upheld the assessment order without addressing detailed submissions, leading to the matter being restored for a proper hearing and a speaking order to be passed. The appeal was treated as allowed for statistical purposes, emphasizing the importance of following due process and principles of natural justice in tax assessments.</description>
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      <description>The appellant challenged the assessment order regarding the existence of a permanent establishment (PE) and the attribution of profit to the PE. The Dispute Resolution Panel (DRP) upheld the assessment order without addressing detailed submissions, leading to the matter being restored for a proper hearing and a speaking order to be passed. The appeal was treated as allowed for statistical purposes, emphasizing the importance of following due process and principles of natural justice in tax assessments.</description>
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