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2016 (8) TMI 1200 - AT - Income TaxIncome accrued in India - Existence of P.E. in India - Held that:- As submitted the appeal of the assessee is squarely covered by the decision of ITAT in assessee’s own case for assessment year 2003-04 and 2004-05 [2014 (11) TMI 102 - ITAT DELHI] as stated that the ITAT has not accepted the assessee’s contention that there is no PE in India. The ITAT has given the direction how the profit is to be attributed to the PE in India. He, therefore, submitted that for the year under consideration also, the income may be computed as per the direction of the ITAT in earlier years. Thus we set aside the orders of authorities below in respect of the issues raised before us and direct the Assessing Officer to recompute the income of the assessee in the light of the decision of ITAT in assessee’s own case supra
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