https://www.taxtmi.com/caselaws?id=434487 The Tribunal held that the assessment order was void ab initio due to incorrect application of Section 144C and lack of fresh material for proceedings under Section 147. It was found that the AO and DRP erred in determinations regarding Permanent Establishment and income computation. Consequently, the assessee's appeal was allowed. en-us Thu, 09 Feb 2023 00:00:00 +0530 Fri, 24 Feb 2023 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434487 The Tribunal held that the assessment order was void ab initio due to incorrect application of Section 144C and lack of fresh material for proceedings under Section 147. It was found that the AO and DRP erred in determinations regarding Permanent Establishment and income computation. Consequently, the assessee's appeal was allowed. Case-Laws Income Tax Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434487