2022 (4) TMI 1014

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....3) read with section 144(c) of the Income Tax Act, 1961. 2. Now before the Tribunal the revenue has raised following grounds of appeal:- "1. Whether, on the facts and in the circumstances of the case, the Ld. CIT(A) erred in holding that assessee did not have PE in India by ignoring the facts that (i) Project office of the assessee in India is its fixed place of business and Permanent Establishment as defined under Article 5(2)(c) of the Double Taxation Avoidance Agreement between India and the UAE. (ii) Activities of the Project Office of the assessee were not 'preparatory and auxiliary' in nature in terms of Article 5(3)(e) of the Double Taxation Avoidance Agreement between India and the UAE. (iii) Assessee has an Install....

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....14 and 2014-15 have also been completed in the almost identical manner wherein it was held that the project office of the assessee constituted a P.E. and profits were computed arising out of the offshore and onshore activities. The nature of activities for the current assessment year under consideration i.e. AY 2015-16 is identical to that of the earlier years, as mentioned above and being so, the facts of the case as far as existence of PE is concerned remain the same as in earlier years. During the course of assessment of the Assessee for earlier assessment years (i.e. AY 2009-10 & AY 2010-11), the aspect of PE of the Assessee and its taxability were examined in detail and discussed. There being no material change in the business model an....