2022 (11) TMI 1346

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Full Text of the Document

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....ain, Advocate. ORDER In the present appeal, the following substantial questions of law have been raised by the appellant-Revenue:- 1. Whether on the facts and circumstances of the case and in law, whether the ITAT erred in holding that Liaison Office of the assessee did not constitute a permanent Establishment, liable to tax in India when the said office was clearly a fixed place and the activ....