TMI Blog2023 (8) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... 227 - SUPREME COURT] and having regard to the fact that the Coordinate Bench observed that since the first issue was held against the department, it was not necessary to go into the second issue, namely, the question regarding permanent establishment. Therefore, appropriate orders may be made in these cases filed by the assessee(s). We find that though the High Court has stated that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UJJAL BHUYAN , JJ. ORDER Learned counsel appearing for the appellant/assessee(s) submitted that in view of paragraph 21 of the order dated 19.04.2023 passed by a Coordinate Bench of this Court in C.A. Nos.6511-6518/2010 (Director of Income Tax, New Delhi vs. Travelport Inc.) and having regard to the fact that the Coordinate Bench observed that since the first issue was held against the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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