https://www.taxtmi.com/caselaws?id=449836 A dependent agent permanent establishment issue could not be treated as covered by earlier findings on a fixed place permanent establishment, because the two questions were distinct. The Dispute Resolution Panel had not independently examined the DAPE issue on its own facts and had proceeded on an erroneous assumption that the matter was already decided. As the attribution of software licence income depended on that unresolved point, the assessment could not be sustained on that basis. The matter was remanded to the Dispute Resolution Panel for fresh consideration after hearing the assessee, and the consequential assessment order was set aside. en-us Mon, 19 Feb 2024 00:00:00 +0530 Wed, 21 Feb 2024 07:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449836 A dependent agent permanent establishment issue could not be treated as covered by earlier findings on a fixed place permanent establishment, because the two questions were distinct. The Dispute Resolution Panel had not independently examined the DAPE issue on its own facts and had proceeded on an erroneous assumption that the matter was already decided. As the attribution of software licence income depended on that unresolved point, the assessment could not be sustained on that basis. The matter was remanded to the Dispute Resolution Panel for fresh consideration after hearing the assessee, and the consequential assessment order was set aside. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449836