TMI Blog2022 (12) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... arising for consideration are squarely covered by the decision of the Tribunal in assessee s own case in assessment year 2017-18, respectfully following the same, we hold that the assessee had no PE in India. Decided in favour of assessee. - I.T.A. Nos. 1968 & 1969/Del/2022 - - - Dated:- 26-12-2022 - SHRI G.S. PANNU, HON BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER For the Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the PE. 3. Briefly the facts, more or less common, in both the assessment years are that assessee is a non-resident corporate entity incorporated in Singapore and a tax resident of Singapore. As observed by the Assessing Officer, the assessee is engaged in the business of manufacture and sale of scientific research instruments and peripherals. Additionally, it provides repair and maintenanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision taken in assessment year 2017-18, the Assessing Officer observed, since facts are identical, therefore, the revenue earned by the assessee from sale of equipment and provision of repair and maintenance services having been connected to the PE in India, is taxable in India. Accordingly, he attributed profit to the PE by following the methodology adopted in assessment year 2017-18. Against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving perused the facts and materials on record, we find identical issues relating to existence of fixed place PE/dependent agent PE and attribution of the profit to PE came up for consideration before the Tribunal in assessee s own case in assessment year 2017-18. While deciding the issues in order dated 29.04.2022 rendered in ITA No. 514/Del/2021, firstly, the coordinate bench held that DHR Holdi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has chosen to follow their decision in assessment year 2017-18 and not to apply the decision of the Tribunal for the same assessment year. We cannot accept the aforesaid reasoning of the DRP. Since, the issues arising for consideration are squarely covered by the decision of the Tribunal in assessee s own case in assessment year 2017-18, respectfully following the same, we hold that the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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