ITAT refused to remand a case to enquire into existence of PE in India as indeed it wasn’t a dispute

IT/ILT : Where in course of appellate proceedings before Tribunal, revenue raised a plea that issue as to whether assessee had a PE in India or not had to be verified and for that reason matter was to be remitted back to Assessing Officer, in view of fact that neither Assessing Officer nor DRP disputed claim of assessee that it had a PE in India, plea raised by revenue was to be rejected