2023 (8) TMI 166

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... enue(s) as well as learned counsel for the respondent(s) jointly submit that these petitions could be dismissed in terms of the order of Director of Income Tax, New Delhi vs. Travelport Inc. [ 2023 (5) TMI 227 - SUPREME COURT] We are of the view that the impugned order(s) of the High Court do not call for interference. Insofar as the second issue, namely the question of permanent establishment .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rder(s) of the High Court do not call for interference. Insofar as the second issue, namely the question of permanent establishment is concerned, we are not going into the same, as we have concurred with the High Court on the first issue. Following the aforesaid order, the special leave petitions filed by the petitioner/department(s) of income tax are dismissed. Pending application(s), if .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X