https://www.taxtmi.com/caselaws?id=450527 ITAT Delhi allowed the assessee's appeal regarding PE determination under UK DTAA. AO treated project office as fixed place PE and applied section 44BB for offshore supply receipts, claiming integrated contract with ONGC created PE through consortium member. ITAT held revenue failed to establish PE existence, noting ONGC's response under section 133(6) confirmed assessee only engaged in manufacturing and supply of components, not onshore installation activities. Following precedent and E-Funds SC decision, burden of proving PE lies with revenue, which wasn't discharged. Section 44BB inapplicable without established PE. Addition deleted. en-us Tue, 05 Mar 2024 00:00:00 +0530 Wed, 18 Dec 2024 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450527 ITAT Delhi allowed the assessee's appeal regarding PE determination under UK DTAA. AO treated project office as fixed place PE and applied section 44BB for offshore supply receipts, claiming integrated contract with ONGC created PE through consortium member. ITAT held revenue failed to establish PE existence, noting ONGC's response under section 133(6) confirmed assessee only engaged in manufacturing and supply of components, not onshore installation activities. Following precedent and E-Funds SC decision, burden of proving PE lies with revenue, which wasn't discharged. Section 44BB inapplicable without established PE. Addition deleted. Case-Laws Income Tax Tue, 05 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450527