TaxTMI 
TaxTMI 
2018 (1) TMI 1043
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.... CIT(A) in upholding the assessment of fees received by the assessee from its Indian AE as business income of the assessee. 2. Facts relating to the issue are stated in brief. The assessee-company belongs to Booz group. It is engaged in the business of providing management and technical consultancy services. It is incorporated in United Arab Emirates (UAE). During the year under consideration the assessee provided technical/professional personnel to its Indian associated enterprise named Booz & Company India Private Limited (Booz India). The assessee received a fee of Rs. 112.83 lakhs from Booz India. The assessee did not offer the same for taxation. The assessee contended that it is governed DTAA entered between India and UAE. The said DT....
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....e tune of Rs. 40 lakhs. Accordingly, he determined the total income of the assessee at Rs. 72.83 lakhs. The learned CIT(A) also confirmed the same and hence the assessee has filed the appeal before us. 4. The Ld A.R submitted that the tax authorities have mainly placed reliance on the ruling given by AAR in respect of certain group companies. He submitted that the question of availability of PE has to be examined on the basis of facts available in the present case and hence the tax authorities are not correct in merely placing reliance on the ruling of AAR without examining the facts available in the present case. He further submitted that the ruling given by the AAR is binding only on those parties and not on others. Even if it is conside....
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....r provide a dedicated office or any other space to the personnel of the assessee. Accordingly he submitted that there is no fixed place of business in India through which the business of assessee was carried on in India. Accordingly he submitted that none of the conditions prescribed in Article 5 of the India-UAE treaty on PE shall be applicable to the assessee herein. In this regard, the Ld A.R placed reliance on the decision rendered by Hon'ble Supreme Court in the case of E-Funds IT Solutions Inc. (Civil Appeal No.6082 of 2015 dated 24-10-2017). 7. He also submitted that the employees of the assessee has worked for only 156 solar days only and hence there is no Service PE also in terms of Article 5 of DTAA. He further submitted that the....