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2017 (9) TMI 976 - HC - Income TaxInstallation Permanent Establishment (PE) - ad-hoc attribution between sales and services - taxability of income as fees for technical services - Held that:- Court while not setting aside the impugned order of the ITAT in its entirety, sets aside only that portion of the impugned order of the ITAT that disposes of the Assessee’s appeals and restores the aforementioned appeals of the Assessee to the file of the ITAT for adjudication of the aforementioned grounds regarding installation Permanent Establishment (PE), ad-hoc attribution between sales and services and taxability of income as fees for technical services. It is made clear that the ITAT is only required to adjudicate the above grounds urged by the Assessee which were not adjudicated upon by it in the impugned order and no other ground. However, after the decision of the ITAT in terms of this order, it would be open to the Assessee, if so warranted, to file appeals before this Court challenging the said order of the ITAT as well as the impugned order of the ITAT challenged in the present appeals insofar as it decides the other grounds against the Assessee. The appeals of the Appellant-Assessee before the ITAT will now be listed before the ITAT on 24th October 2017 for directions.
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