2021 (9) TMI 1374

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.... Kumar, CIT DR ORDER Per Dr. B. R. 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 In....

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....he case, the Ld. CIT (A) erred in holding that M/s Arcadia Shipping Ltd 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 Per....

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.... as fixed place PE, the preparatory and auxiliary functions as per Article 5(3)(e) and treating 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. ....