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2024 (10) TMI 1096 - SCH - Income TaxPE in India - activities of Research and development activities do not constitute a PE of the assessee in India - HELD THAT - The question of law set out is covered by the decision Adobe Systems Incorporated 2016 (5) TMI 728 - DELHI HIGH COURT Revenue from software supplies - taxable as Royalty under Article 12 of the India-Finland Double Taxation Avoidance Agreement - As it is admittedly covered by the decision of Engineering Analysis Centre of Excellence Private Limited 2021 (3) TMI 138 - SUPREME COURT Permanent Establishment PE in India - profits attribution - A plain reading of the Article 7(1) would show, that the issue of taxability would arise qua the respondent/assessee only if profits accrue to the respondent/assessee, and that too only to the extent they can be attributed to its PE in India. Given this position, we are not inclined to entertain the appeal. Delay filling SLP - HELD THAT - As there is gross delay of 508 days in filing this Special Leave Petition. The reasons assigned for seeking condonation of delay, in our view, are not sufficient in law to be accepted. Hence, the application seeking condonation of delay is dismissed. Consequently, the Special Leave Petition is also dismissed on the ground of delay.
The Supreme Court dismissed the Special Leave Petition due to a gross delay of 508 days in filing, with the reasons for seeking condonation of delay deemed insufficient in law. The application for condonation of delay was also dismissed.
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