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2012 (7) TMI 336 - ITAT, DELHIDTAA between India and Germany - assessee contending that it is having a PE and its profit attributable to the PE is assessable as a business income as per Article 5 read with Article 7 whereas Revenue taxed gross total receipt as FTS, taxable @ 10% - assessee further contended that DRP has not considered objections of the assessee and passed a non-speaking order - Held that:- It is observed that in subsequent AY, the AO himself accepted the case of the assessee that it is having a PE and its profit attributable to the PE is assessable as a business income as per Article 5 read with Article 7. Since, DRP did not take cognizance of any of the objections raised by the assessee and passes a non-speaking order, hence it deserves to be se aside. Accordingly, we restore all these issues to the file of the DRP for re-adjudication.
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