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2021 (10) TMI 614 - AT - Income TaxIncome accrued in India - permanent Establishment in India - Whether Freight Connections India Pvt Ltd (FCIPL) does not constitute a dependent agent PE of the assessee in India? - India-Mauritius DTAA - HELD THAT:- The Co-ordinate Bench in the case of Bay Lines (Mauritius) [2018 (2) TMI 1524 - ITAT MUMBAI] has held that M/s Freight Connection India Pvt. Ltd. is an agent of independent status and hence it cannot be considered as constituting Agency PE of that assessee. The decision so rendered shall also apply to the instant case and accordingly, we hold that M/s Freight Connection India P. Ltd. shall not constitute Agency PE of the assessee. The Tribunal in assessee’s own case for AYs 1998-99 to 2012-13 held where a foreign enterprise carries on business in a country through an agent, the provisions of Article 5(1) relating to Fixed place PE does not come into play. The co-ordinate bench has also noted that the appeal filed by challenging the decision so rendered by the Tribunal in the case of Delmas France [2012 (1) TMI 9 - ITAT MUMBAI] has been dismissed [2014 (11) TMI 1173 - BOMBAY HIGH COURT] The facts, being identical, following the decision of the coordinate bench rendered in the case of Bay lines (Mauritius)(supra), we hold that the assessee does not have Fixed place PE in India. Appeal by the revenue stands dismissed.
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