2025 (2) TMI 455

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....ugh: Mr. Ruchir Bhatia, SSC. For the Respondent Through: Mr. Vishal Kalra, Advocate. JUDGEMENT TUSHAR RAO GEDELA, J: (ORAL) CM APPL. 7418/2025 1. Cause shown is sufficient. Accordingly, the application is allowed. Delay of 288 days in refiling the appeal is condoned. 2. The application stands disposed of. ITA 31/2025 3. The present appeal has been filed under Section 260A of the Income....

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....t in DIT v. Morgan Stanley Co [2007] 292 ITR 416 (SC) and not the exception, stipulated in the said judgment and hence nothing further is attributable to the assessee's PE in India despite that fact that Adobe India is performing functions which are wider in scope than what is mentioned in the agreement between the two entities and the TP Study Report of Adobe India? 2.3 Whether on the fact....

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.... been remunerated at arm's length? 2.5 Whether on the facts and circumstances of the case, and in law, the Ld. ITAT has erred in not passing a speaking order on whether Adobe India constitutes a PE of Adobe Ireland. 2.6 Whether on the facts and circumstance of the case, and in law, the Ld. ITAT erred in not appreciating the findings of the Ld. CIT(A) that the facts of the case indicate a....