https://www.taxtmi.com/highlights?id=84899 Appellant, a UK company, had a business connection and PE in India u/s 9(1). 15% of booking fees were attributable to the PE in India, following earlier decisions for AY 2018-19 and 2019-20. Observations regarding appellant's status as a conduit entity were unnecessary and irrelevant. ITAT allowed appellant's appeal. en-us Thu, 16 Jan 2025 08:17:50 +0530 Thu, 16 Jan 2025 08:17:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84899 Appellant, a UK company, had a business connection and PE in India u/s 9(1). 15% of booking fees were attributable to the PE in India, following earlier decisions for AY 2018-19 and 2019-20. Observations regarding appellant's status as a conduit entity were unnecessary and irrelevant. ITAT allowed appellant's appeal. Highlights Income Tax Thu, 16 Jan 2025 08:17:50 +0530 https://www.taxtmi.com/highlights?id=84899