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2019 (6) TMI 1667 - AT - Income TaxIncome deemed to accrue or arise in India - PE in India - DTAA between India and UAE (DTAA) - As per CIT -A profits attributable to the assessee’s PE at 3.56% of its offshore supply segment and 14.69% of its onshore service segment, were not taxable in India - HELD THAT:- It is pertinent to note that for assessment years 2007-09 [2012 (10) TMI 257 - ITAT DELHI] and 2008-09 [2013 (10) TMI 753 - ITAT DELHI] the Tribunal held that there is no PE in India during the relevant assessment year which was confirmed by the Hon’ble High Court. In the present assessment year as well the issues are common and the facts remain identical to that of the earlier assessment year. The CIT(A) while deciding this issue, relied upon the decision of the Hon’ble High Court as well as the Tribunal and after taking cognizance of the decisions of judicial forums decided the appeal in favour of the assessee. There is no need to interfere with the findings of the CIT(A) as the matter is covered in favour of the assessee in assessee’s own case for earlier assessment years. Decided in favour of assessee.
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