https://www.taxtmi.com/highlights?id=73780 Income taxable in India - existence of dependent agent PE - here is no gainsaying that factually the issue stands on identical footing in relation to preceding assessment years, as, both the Assessing Officer and learned DRP have decided the issue following their earlier decisions. That being the case, respectfully following the decision of the coordinate Bench, as referred to above, we hold that the amount received by the assessee from supply of software and automated services, are not taxable in India. - AT en-us Tue, 26 Dec 2023 15:54:15 +0530 Tue, 26 Dec 2023 15:54:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73780 Income taxable in India - existence of dependent agent PE - here is no gainsaying that factually the issue stands on identical footing in relation to preceding assessment years, as, both the Assessing Officer and learned DRP have decided the issue following their earlier decisions. That being the case, respectfully following the decision of the coordinate Bench, as referred to above, we hold that the amount received by the assessee from supply of software and automated services, are not taxable in India. - AT Highlights Income Tax Tue, 26 Dec 2023 15:54:15 +0530 https://www.taxtmi.com/highlights?id=73780