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2019 (7) TMI 1920 - HC - Income TaxIncome deemed to accrue or arise in India -Taxability of income earned by the Assessee in respect of a contract entered into by it with ONGC Limited, a public sector enterprise (hereafter ‘ONGC’) - existence of an Assessee’s PE in India in terms of Article 5 of the DTAA - whether income from the contract in question is not taxable under the Act by virtue of the Double Taxation Avoidance Agreement between India and United Arab Emirates (UAE)? - HELD THAT:- In view of the decision of this Court in connected matters National Petroleum Construction Company v. Director of Income Tax [2016 (2) TMI 47 - DELHI HIGH COURT] which pertains to the same Assessee for Assessment Years (‘AYs’) 2007-08 and 2009-10, the present appeal pertaining to AY 2010-11 is dismissed.
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