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2021 (9) TMI 1109 - HC - Income TaxIncome accrued in India - income attributable to the assessee PE in India - business connection in India under Section 9(1)(i) - Article 5(1) & 5(2) of DTAA between India and Indonesia - HELD THAT:- As decided in PT LP DISPLAY INDONESIA [2021 (9) TMI 1050 - DELHI HIGH COURT] also covers the case of the present Respondent-assessee wherein the CIT(A) in the 201 proceedings held that none of the AEs, apart from LG Korea, had PE in India. Given that the same issue arises in the present proceeding, no substantial question of law arises in the present appeal. Accordingly, the appeal alongwith application being bereft of merit is dismissed.
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