Permanent establishment in India not found; related attribution and profit estimation issues became academic.

The Tribunal held that the foreign assessee did not have a permanent establishment in India, following earlier co-ordinate bench decisions in the assessee's own case on an identical factual matrix. Because the permanent establishment issue was ative, the related attribution and profit estimation grounds were treated as academic and were not separately adjudicated. The primary ground was therefore decided in favour of the assessee.

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Issues: Whether the assessee had a permanent establishment in India.

Analysis: The dispute on attribution and profit estimation was consequential to the existence of a permanent establishment and, having regard to the earlier co-ordinate bench decisions in the assessee's own case and the identical factual matrix, the Tribunal followed the earlier view that the Indian entity did not constitute a permanent establishment of the foreign assessee. The Tribunal therefore treated the connected attribution and gross profit grounds as academic and did not separately adjudicate them.

Conclusion: The assessee did not have a permanent establishment in India, and the primary ground was decided in favour of the assessee.

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