TMI Blog2019 (6) TMI 1667X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T.A. No. 4771/DEL/2016 - - - Dated:- 14-6-2019 - SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER For the Appellant : Ms. Pramita M. Biswas, CIT, DR. For the Respondent : Amit Arora, CA ORDER PE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from contractual receipts from work done inside India were computed at 10% of gross receipts after deducting the directly attributable expenses; and b) Revenue from contractual receipts from work done outside India was computed at 1% of the gross receipts. In accordance with the principles laid down in the CBDT Instruction No. 1767. The return of income was subsequently revised by the assessee on 16.12.2013 by declaring nil income. The case of the assessee was selected for scrutiny and notice was issued u/s 143(2) of the Income Tax Act, 1961. The assessment was completed u/s 143(3) of the Act read with section 144C(1) of the Act, vide order dated 22.05.2015 assessing the total income of the assessee at ₹ 102,08,60,371/-. While ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in assessee s own case for earlier assessment years. 7. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that for assessment years 2007-09 and 2008-09 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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