https://www.taxtmi.com/caselaws?id=421348 Permanent establishment status under the India-UAE DTAA depended on whether the assessee's project office and contract activities in India constituted a treaty PE. Earlier assessments relied upon by the Assessing Officer had been set aside for prior years, and subsequent appellate proceedings followed the position that no PE existed in India. Without a PE, contract profits could not be attributed to India, and interest income could not be taxed as income of a PE. en-us Wed, 06 Apr 2022 00:00:00 +0530 Thu, 21 Apr 2022 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421348 Permanent establishment status under the India-UAE DTAA depended on whether the assessee's project office and contract activities in India constituted a treaty PE. Earlier assessments relied upon by the Assessing Officer had been set aside for prior years, and subsequent appellate proceedings followed the position that no PE existed in India. Without a PE, contract profits could not be attributed to India, and interest income could not be taxed as income of a PE. Case-Laws Income Tax Wed, 06 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421348