https://www.taxtmi.com/highlights?id=75076 Accrual of income in India - existence of DAPE - PE in India or not? - The ITAT previously ruled in favor of the Assessee regarding the existence of a fixed place PE. However, the DRP's directions in the present assessment were based on a misunderstanding of the previous decisions. - The Tribunal sets aside the assessment order and directs the DRP to re-examine the issue of the existence of DAPE, providing an opportunity for the Assessee to be heard. en-us Wed, 21 Feb 2024 07:12:13 +0530 Wed, 21 Feb 2024 07:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75076 Accrual of income in India - existence of DAPE - PE in India or not? - The ITAT previously ruled in favor of the Assessee regarding the existence of a fixed place PE. However, the DRP's directions in the present assessment were based on a misunderstanding of the previous decisions. - The Tribunal sets aside the assessment order and directs the DRP to re-examine the issue of the existence of DAPE, providing an opportunity for the Assessee to be heard. Highlights Income Tax Wed, 21 Feb 2024 07:12:13 +0530 https://www.taxtmi.com/highlights?id=75076