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2018 (12) TMI 1904 - BOMBAY HIGH COURTPE in India - Whether Tribunal was justified in remanding the matter back to Assessing officer for fresh consideration when the Assessing Officer had not discharged the burden of proving that the appellant had a PE in India? - HELD THAT:- It is agreed position between the parties that the appellant being aggrieved by the above order of the Tribunal [2015 (5) TMI 760 - ITAT MUMBAI] had preferred appeal to this Court [2018 (9) TMI 231 - BOMBAY HIGH COURT]. The above appeals were disposed of by this Court by setting aside the order of the Tribunal dated 1.4.2015 to the extent it had remanded the issue of permanent establishment to the assessing officer for fresh adjudication. It is an agreed position between the parties that the above decision dated 29.8.2018 of this Court in Income Tax Appeal No. 1198 of 2015 & other appeals will equally apply to this appeal. Thus, the common impugned order dated 21.2.2017 of the Tribunal for A.Y. 2004-05, 2006-07, 2007-08, 2008-09, 2009-10 & 2010-11 is quashed and set aside. The appeals are restored to the Tribunal, for final disposal on the question Permanent Establishment in accordance with law.
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