2017 (9) TMI 976

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....ome Tax Act 1961 (the 'Act') impugning a common order dated 27th January 2017 passed by the Income Tax Appellate Tribunal ('ITAT') in ITA Nos. 703/Del/2011, 704/Del/2011, 705/Del/2011, 706/Del/2011, 707/Del/2011, 708/Del/2011, 5741/Del/2010, 5542/Del/2011 for the Assessment Years ('AY') 2001-02 to 2008-09 respectively. ITA 622/2017 & connected appeals Page 2 of 5 2. Admit. 3. The following question of law is framed for consideration. "Whether the ITAT overlooked the grounds urged by the Assessee in its appeals regarding installation Permanent Establishment (PE), ad-hoc attribution between sales and services and taxability of income as fees for technical services, and consequently are the appeals before the ITAT liable to be restored to t....

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....al of the Assessee's appeals and seek a continuation of those proceedings so that the interim order may also continue. According to Mr. Bhatia, the Assessee would have an unfair advantage if the appeals were to be restored for the ITAT to deal with the above grounds. 8. The Court finds that the above submission is not factually correct. The interim order dated 15th February 2013 passed by the ITAT covered the appeals filed by the present Appellant-Assessee as well. Further, Mr. Sachit Jolly, learned counsel appearing for the Appellant-Assessee, confirms that, in compliance with the said stay order of the ITAT, the present Appellant- Assessee has, in fact, deposited the requisite amount. He points out that the stay, therefore, continued dur....