https://www.taxtmi.com/caselaws?id=301843 The Revenue's appeal challenging the CIT(A)'s decision regarding the taxability of receipts from contracts in India, determination of Permanent Establishment (PE), and application of the Double Taxation Avoidance Agreement (DTAA) between India and UAE was dismissed. The Tribunal upheld the CIT(A)'s decision, stating that the assessee did not have a PE in India during the relevant year as per the DTAA. The High Court had previously ruled in favor of the assessee for prior assessment years, finding no irregularity in the CIT(A)'s decision for the current year. en-us Mon, 18 Nov 2019 00:00:00 +0530 Fri, 22 Apr 2022 21:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301843 The Revenue's appeal challenging the CIT(A)'s decision regarding the taxability of receipts from contracts in India, determination of Permanent Establishment (PE), and application of the Double Taxation Avoidance Agreement (DTAA) between India and UAE was dismissed. The Tribunal upheld the CIT(A)'s decision, stating that the assessee did not have a PE in India during the relevant year as per the DTAA. The High Court had previously ruled in favor of the assessee for prior assessment years, finding no irregularity in the CIT(A)'s decision for the current year. Case-Laws Income Tax Mon, 18 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301843