2023 (7) TMI 700 - SCH - Income Tax

Income attributable to the assessee's PE in India - Deployment of assets in India - as decided by HC 2022 (9) TMI 311 - DELHI HIGH COURT ITAT held that CIT(A) rightly attributed 15% of the revenue to the Respondent s PE in India - HELD THAT - The issues which arise in this petition have been considered and held against the Revenue in Director of Income Tax, New Delhi Vs. Travelport Inc. 2023 (5) TMI 227 - SUPREME COURT by affirming the judgment of the High Court. His submission is placed on record. Special leave petition is dismissed.

Summary

The Supreme Court condoned a delay of 146 days. The special leave petition was dismissed as issues were held against the Revenue in a previous case. Pending applications were disposed of.