https://www.taxtmi.com/caselaws?id=459526 The ITAT ruled in favor of the assessee, determining that there was no Permanent Establishment (PE) in India for the assessment years 2016-17 and 2020-21. The Tribunal criticized the Revenue for relying on past decisions without adequately considering the current facts and evidence. Consequently, the Tribunal directed the Assessing Officer to delete the additions for both years, allowing the assessee's appeals. en-us Wed, 17 Jan 2024 00:00:00 +0530 Tue, 17 Dec 2024 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459526 The ITAT ruled in favor of the assessee, determining that there was no Permanent Establishment (PE) in India for the assessment years 2016-17 and 2020-21. The Tribunal criticized the Revenue for relying on past decisions without adequately considering the current facts and evidence. Consequently, the Tribunal directed the Assessing Officer to delete the additions for both years, allowing the assessee's appeals. Case-Laws Income Tax Wed, 17 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459526