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2019 (11) TMI 1724 - AT - 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 - HELD THAT:- It is not in dispute that in assessee’s own case for the AYs 2007-08 and 2008-09 [2016 (2) TMI 47 - DELHI HIGH COURT] the Hon’ble High Court held the issue in favour of the assessee. It could be seen from the record that the orders passed by a coordinate bench of this Tribunal for the AYs 2009-10 and 2010-11 were upheld by the Hon’ble jurisdictional High Court in [2017 (2) TMI 1514 - DELHI HIGH COURT] and [2019 (7) TMI 1920 - DELHI HIGH COURT] respectively. The issue is no longer res integra and covered by the orders of the Hon’ble High Court in assessee’s own case for the AYs 2007-08 to 2010- 11. We, therefore, do not find any illegality or irregularity in the finding reached by the learned CIT(A) and consequently, find the grounds of appeal of the revenue as devoid of merits. Appeal of the revenue is accordingly dismissed. Appeal of the revenue is dismissed.
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