https://www.taxtmi.com/caselaws?id=466220 Revision concerned attribution of part of offshore receipts to the taxpayer's permanent establishment in India; the Commissioner treated 25% of income as PE-attributable, and the Assessing Officer issued a consequential assessment. The taxpayer successfully overturned the revisional order before the ITAT, which set aside the Commissioner's order; the Revenue's further appeal was dismissed. Because the revisional order was quashed on appeal, the subsequent assessment purportedly giving effect to that revisional direction could not be sustained and is without operative effect. en-us Thu, 12 Dec 2024 00:00:00 +0530 Thu, 29 Jan 2026 19:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466220 Revision concerned attribution of part of offshore receipts to the taxpayer's permanent establishment in India; the Commissioner treated 25% of income as PE-attributable, and the Assessing Officer issued a consequential assessment. The taxpayer successfully overturned the revisional order before the ITAT, which set aside the Commissioner's order; the Revenue's further appeal was dismissed. Because the revisional order was quashed on appeal, the subsequent assessment purportedly giving effect to that revisional direction could not be sustained and is without operative effect. Case-Laws Income Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466220