Permanent establishment under treaty not established; no income attribution found where earlier decision in assessee's own case governed the issues.

ITAT Delhi followed its earlier decision in the assessee's own case on the same treaty issues and found no material change in facts or legal position. On that basis, it held that the assessee's project office did not constitute a fixed place permanent establishment, installation permanent establishment, or dependent agent permanent establishment in India. It also held that no income was attributable to any alleged permanent establishment. The Revenue's appeal was dismissed.

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Issues: Whether the assessee's project office constituted a fixed place permanent establishment, installation permanent establishment, or dependent agent permanent establishment in India, and whether any income was attributable to such alleged permanent establishment.

Analysis: The appeal was covered by the earlier decision in the assessee's own case, where the same treaty issues concerning fixed place PE, installation PE, dependent agent PE, and attribution of profits had already been decided. In the absence of any material change in facts or legal position, the earlier view was followed.

Conclusion: The assessee was held not to have a permanent establishment in India, and no income was attributable to any alleged permanent establishment. The revenue's appeal was dismissed.

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