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2010 (1) TMI 633 - AT - Income TaxDTAA - Ld. CIT(A) erred in holding that the amount of Rs.71,11,594/- received for supervision during start up and commissioning is not chargeable to tax as there is no PE of the assessee in India - Since, the period of stay of the assessee’s personnel is less than 6 months in all the five projects going on during the year, no income attributable to PE would be taxable in India In respect of the income from supply of the technical know-how, engineering and documentation, the assessee was consistently offering the entire income treating the same as royalty/fees for technical services and also paying the tax at the rate of 10% as per the Article 12 & 13 of the DTAA between India and Germany - Only in this assessment year, the assessee has changed his stand and now claiming that it should be treated as ‘business profit’ and as there is no P.E – As there is supporting evidence the ground taken by assessee is accordingly dismissed
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