2023 (12) TMI 934

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Bhatia, Sr. Standing Counsel. For the Respondent Through: None. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 63249/2023 in ITA 708/2023 CM APPL. 63251/2023 in ITA 709/2023 1. Allowed, subject to just exceptions. CM APPL. 63250/2023 in ITA 708/2023 [Application filed on behalf of the appellant seeking condonation of delay of 430 days in re-filing the appeal] CM APPL. 63252/2023 in ITA....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....8. Mr Ruchir Bhatia, learned senior standing counsel, who appears on behalf of the appellant/revenue, fairly concedes that insofar as the merits of the case are concerned, the decision of the Supreme Court rendered concerning AY 2006-07, in the case of the respondent/assessee, holds the field. 8.1 Mr Bhatia, in this behalf, has drawn our attention to the following order passed by the Supreme Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....point, on merits, that arises in the appeals preferred by the appellant/revenue, before the Tribunal, was whether the view taken by the Commissioner of Income Tax (Appeals) [in short, CIT(A)], that 15 percent of the revenue generated from the bookings made within India were attributable to the Permanent Establishment (PE) of the respondent/assessee, is sustainable. 9.1 The coordinate bench, in ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2008-09 and 2010-11. 10.3 The reason given by the Tribunal for dismissal, on merits, was that the final assessment order was barred by limitation, as per Section 153 of the Income-tax Act [in short, "Act"]. 10.4 Furthermore, the appellant's/revenue's plea that the provisions of Section 144C of the Act would come into play was repelled by the Tribunal for the reason that framing a draft asse....