https://www.taxtmi.com/caselaws?id=434819 The Tribunal upheld the existence of Permanent Establishment (PE) and the attribution of profit to the PE, consistent with previous decisions. The addition of royalty on software sales was deleted, and computational errors were to be reviewed. The appeal was partly allowed, dismissing grounds related to levy of surcharge, education cess, and penalties. en-us Tue, 28 Feb 2023 00:00:00 +0530 Wed, 10 May 2023 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434819 The Tribunal upheld the existence of Permanent Establishment (PE) and the attribution of profit to the PE, consistent with previous decisions. The addition of royalty on software sales was deleted, and computational errors were to be reviewed. The appeal was partly allowed, dismissing grounds related to levy of surcharge, education cess, and penalties. Case-Laws Income Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434819