https://www.taxtmi.com/caselaws?id=785376 Dependent agent permanent establishment and characterisation of royalty receipts were in issue, but the petition was refused on procedural grounds: the application for condonation of delay was found insufficient for a 558-day delay, leading to dismissal of the petition and an order for costs of Rs.50,000. The Supreme Court affirmed the earlier High Court decision, with the determination on condonation being dispositive of the appeal and resulting directly in dismissal and cost liability. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785376 Dependent agent permanent establishment and characterisation of royalty receipts were in issue, but the petition was refused on procedural grounds: the application for condonation of delay was found insufficient for a 558-day delay, leading to dismissal of the petition and an order for costs of Rs.50,000. The Supreme Court affirmed the earlier High Court decision, with the determination on condonation being dispositive of the appeal and resulting directly in dismissal and cost liability. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785376