2013 (8) TMI 1064 - HC - Income Tax

Summary

The Delhi High Court admitted the case and framed a question on the interpretation of "permanent establishment" and related terms by the Income Tax Appellate Tribunal. The court clarified that no question was framed on the levy of interest under Section 234B of the Income Tax Act, citing a previous decision. The appellant was allowed to raise this issue later based on pending judgments. The case was to be listed along with other related cases, with parties permitted to file necessary documents.