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2021 (9) TMI 1374 - AT - Income TaxPE in India - Income deemed to accrue or arise in India - attribution of income arising from the contracts - activities of Project Office of the assessee - Whether CIT(A) erred in holding that the Project Office of the assessee in India is not its fixed place of business and Permanent Establishment as defined under Article 5 (2) (c) of the Double Taxation Avoidance Agreement between India and UAE? - appeal of the revenue mainly relates to the provisions of Article 5(2)(c) with regard to treating of project office as fixed place PE, the preparatory and auxiliary functions as per Article 5(3)(e) and treating the assessee as installation PE under Article 5(2)(h) of DTAA between India and UAE - HELD THAT:- As the counsels brought to the notice of the bench that the issue stands squarely covered by the order of the Hon’ble High Court of Delhi [2016 (2) TMI 47 - DELHI HIGH COURT] The judgment dealt with Fixed Place PE, Installation PE and Dependent PE in the assessee’s own case for the A.Ys. 2007-08 [2012 (10) TMI 257 - ITAT DELHI] and 2008-09 [2013 (10) TMI 753 - ITAT DELHI] and the Hon’ble High Court held that the assessee did not have a PE in India and no income from the project in question can be contributed to the assessee’s PE. In the absence of any material change in the facts of the case and legal proposition, following the judgment of Hon’ble High Court mentioned above, we hereby dismiss the appeal of the revenue.
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