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    <title>2025 (2) TMI 455 - DELHI HIGH COURT</title>
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    <description>The HC dismissed the appeal challenging the ITAT&#039;s order regarding the existence of a Permanent Establishment (PE) in India and profit attribution for the assessee company. The Court found no substantial questions of law, noting that similar issues had been previously decided against the appellant in related cases. The HC emphasized the importance of consistency in legal decisions and the need for new legal arguments to challenge established precedents. Consequently, the appeal and pending applications were disposed of, affirming the ITAT&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765909</link>
      <description>The HC dismissed the appeal challenging the ITAT&#039;s order regarding the existence of a Permanent Establishment (PE) in India and profit attribution for the assessee company. The Court found no substantial questions of law, noting that similar issues had been previously decided against the appellant in related cases. The HC emphasized the importance of consistency in legal decisions and the need for new legal arguments to challenge established precedents. Consequently, the appeal and pending applications were disposed of, affirming the ITAT&#039;s decision.</description>
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