2021 (9) TMI 1374

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....R. Kumar, Accountant Member:  The present appeal has been filed by the revenue against the order of ld. CIT (A)-43, New Delhi dated 20.12.2017. 2. Following grounds have been raised by the revenue: "(i) Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in holding that the Project Office of the assessee in India is not its fixed place of business and Permanen....

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....was not a Dependent Agent Permanent Establishment of the assessee under Article 5 (4) of the Double Taxation Avoidance Agreement between India and UAE. (v) Whether, on the facts and in the circumstances of the case, the Ld. CIT (A) erred in holding that no income of the assessee can be attributed to the assessee's Permanent Establishment in India. (vi) Whether on the facts and in the circumsta....

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.... the assessee as installation PE under Article 5(2)(h) of DTAA between India and UAE. 4. At the outset, the counsels brought to the notice of the bench that the issue stands squarely covered by the order of the Hon'ble High Court of Delhi for the A.Ys. 2007-08, 2008-09 and 2009-10 in ITA no 143/2013. The judgment dealt with Fixed Place PE, Installation PE and Dependent PE in the assessee's own ca....