2019 (6) TMI 1667

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....swas, CIT, DR. For the Respondent : Amit Arora, CA ORDER PER SUCHITRA KAMBLE, JM This appeal is filed against the order dated 28.06.2016 passed by the CIT(Appeals)-43, New Delhi for AY 2012-13. 2. Grounds of appeal read as under: "1. Whether on the facts and in the circumstances of the case, the CIT(A) erred in holding that National Petroleum Construction Company ("the asse....

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....("UAE") and is tax resident thereof. The principal activities of the assessee company include fabrication and installation of onshore and offshore platforms, submarine pipelines and pipeline coating. The return of income for AY 2012- 13 was filed by the assessee on 27.09.2012 declaring an income of Rs. 44,94,94,943/-. The basis of filing return of income is as under: a) The revenue from c....

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....hat the assessee in terms of Article V of the Double Taxation Avoidance Agreement (DTAA) between India and UAE held:- a) Fixed placed permanent establishment (PE) in India in the form of Project Office (PO); b) Installation PE in India due to installation activities carried out in India; c) Dependent Agent PE (DAPE) in India. While completing the assessment, the Asses....

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....0-11. The Ld.AR further submitted that for AY 2007-08 and 2008-09 the Hon'ble Delhi High Court has confirmed the decision of the Tribunal. 6. The Ld. DR relied upon the Assessment Order but could not distinguish the decision of the Tribunal and the Hon'ble High Court in assessee's own case for earlier assessment years. 7. We have heard both the parties and perused all the relevant material a....