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2022 (4) TMI 1014 - AT - Income TaxPE in India - Income deemed to accrue or arise in India - attribution of income arising from the contracts - Whether Project office of the assessee in India is its fixed place of business and Permanent Establishment as defined under Article 5(2)(c) of the Double Taxation Avoidance Agreement between India and the UAE? - HELD THAT:- AO merely followed the grounds of assessment on the basis of previous years assessments which have been set aside by the Hon'ble Delhi High Court in assessee's own case for the A.Y. 2007-08 to 2009-10. Hon'ble High Court [2016 (2) TMI 47 - DELHI HIGH COURT] has held that the question framed in the appeals preferred by the Revenue essentially pertains to the attribution of income arising from the contracts in question for the purpose of taxing the same under the Act. In the present case, we have concluded that the Assessee does not have a PE in India in terms of the DTAA, thus, the question of splitting the business profits of the Assessee arising from the contract into profits attributable to India and profits attributable to the Assessee overseas does not arise. Same has been relied by the Coordinate Benches in following years and so also by Ld. FAA. Accordingly, there is no substance in the grounds of appeal filed by revenue. The appeal of the revenue is dismissed.
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