2023 (3) TMI 1443

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....r>Hon'ble Mr. Justice Vibhu Bakhru And Hon'ble Mr. Justice Amit Mahajan For the Appellants : Mr. S. Ganesh, Sr. Adv. with Mr. U.A. Rana & Mr. Himanshu Mehta, Advs. in Item Nos. 37 to 42. For the Respondent :P Mr. Sanjay Kumar & Ms. Hemlata Rawat, Advs. in Item Nos. 37 to 42. ORDER ITA 216/2020, CM APPL. 32641/2020, CM APPL. 32643/2020 & CM APPL. 56179/2022 ITA 217/2020, CM APPL....

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....ablishment in India within the meaning of Article 5(1) dehors the parameters prescribed in Article 5(2) of the DTAA? (iv) Whether, in the given facts and circumstances, the provisions of Article 5(2) would prevail over the provisions of Article 5(1) of the DTAA? (v) Whether the Tribunal misdirected itself both in law and on facts in holding that service charges received by the Ap....

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....rategic Oversight Services Agreement (SOSA)? (iv) Is Article 7(1) of the DTAA at all applicable to the Appellant, having regard to the fact that it has incurred losses in the relevant financial years? 4. In so far as the fourth question is concerned, this Court had, on 16.01.2023, expressed its view that the said question is required to be considered by a larger Bench, considering this....