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    <title>2011 (6) TMI 1052 - BOMBAY HIGH COURT</title>
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    <description>The Bombay High Court followed its earlier binding decision that the assessee was not a permanent establishment of the foreign group in India, and therefore no business profits were attributable to tax in India. The Court held that the mere pendency of a special leave petition against the earlier ruling was no ground to entertain the Revenue&#039;s appeal. The finding that there was no permanent establishment and no taxable attributable profits was upheld, and the appeal was dismissed.</description>
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      <title>2011 (6) TMI 1052 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=468700</link>
      <description>The Bombay High Court followed its earlier binding decision that the assessee was not a permanent establishment of the foreign group in India, and therefore no business profits were attributable to tax in India. The Court held that the mere pendency of a special leave petition against the earlier ruling was no ground to entertain the Revenue&#039;s appeal. The finding that there was no permanent establishment and no taxable attributable profits was upheld, and the appeal was dismissed.</description>
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