https://www.taxtmi.com/caselaws?id=759271 The Tribunal held that the foreign assessee did not have a permanent establishment in India, following earlier co-ordinate bench decisions in the assessee's own case on an identical factual matrix. Because the permanent establishment issue was ative, the related attribution and profit estimation grounds were treated as academic and were not separately adjudicated. The primary ground was therefore decided in favour of the assessee. en-us Mon, 09 Sep 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759271 The Tribunal held that the foreign assessee did not have a permanent establishment in India, following earlier co-ordinate bench decisions in the assessee's own case on an identical factual matrix. Because the permanent establishment issue was ative, the related attribution and profit estimation grounds were treated as academic and were not separately adjudicated. The primary ground was therefore decided in favour of the assessee. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759271