TaxTMI 
TaxTMI 
2023 (9) TMI 554
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....ugh: Mr Ruchir Bhatia, Sr. Standing Counsel. For the Respondent Through: Ms Kavita Jha with Mr Udit Naresh, Advocates. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 44809/2023 in ITA 490/2023 1. Allowed, subject to just exceptions. CM APPL. 44806/2023 in ITA 489/2023 [Application filed on behalf of the appellant seeking condonation of delay of 170 days in re-filing the appeal] CM APPL. 44810/2023 in I....
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....pellate Tribunal [in short, "Tribunal"]. 9. Mr Ruchir Bhatia, learned senior standing counsel who appears on behalf of the appellant/revenue, informs us that the questions of law proposed in these appeals are also similar. 10. Therefore, for disposal of the aforementioned appeals, the questions of law as set out in ITA 489/2023 are extracted hereafter: "2.1 Whether in the facts and in the circ....
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.... attribute profit to the PE under Article 7 of India-Spain DTAA on the basis of function performed, asset used or risk assumed? 2.5 Whether on the facts and in the circumstances of the case, the Ld. ITAT has erred in not appreciating the fact and law that FAR analysis as a basis of attribution of profit to PE have been rejected by India by making specific reservation which is stated in Para 1.1 ....
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....hatia does not dispute the fact that the proposed questions 2.1 to 2.3 are covered by the decision rendered on 04.05.2023 in a bunch of appeals, one of which is numbered as ITA 254/2023, titled The Commissioner of Income Tax-International Taxation-1 v. Amadeus IT Group SA 2023: DHC: 4326-DB. 12. Having regard to the said order, no substantial question of law arises insofar as the aforementioned p....