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    <title>2026 (5) TMI 1075 - SC Order</title>
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    <description>Permanent establishment and attribution of business profits in India were the subject matter of the appeal, with the underlying taxability issue having earlier been answered in favour of the assessee by the High Court. The appellant then sought to withdraw the Civil Appeal because the tax effect was below the prescribed monetary limit under CBDT Circular No. 09/2024 dated 17.09.2024. The Supreme Court allowed the withdrawal, dismissed the appeal as withdrawn, and kept all questions of law, if any, open.</description>
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      <description>Permanent establishment and attribution of business profits in India were the subject matter of the appeal, with the underlying taxability issue having earlier been answered in favour of the assessee by the High Court. The appellant then sought to withdraw the Civil Appeal because the tax effect was below the prescribed monetary limit under CBDT Circular No. 09/2024 dated 17.09.2024. The Supreme Court allowed the withdrawal, dismissed the appeal as withdrawn, and kept all questions of law, if any, open.</description>
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