2019 (11) TMI 1724

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....cipal activities of the assessee include fabrication and installation of onshore and offshore platforms, submarine pipelines and pipeline coating. For the Asstt. Year 2013-14, return of income was filed by the assessee on 30.9.2013 declaring nil income stating that the assessee does not have any permanent establishment (PE) in India and accordingly, the receipts from the contracts during financial year 2012-13 both towards inside India and outside India activities are not taxable in India. 3. Ld. AO, however, by order dated 14.3.2016, while following his own orders for the Asstt. Years 2009-10 and 2010-11 held that in terms of Article 5 of the DTAA between India and UAE, the assessee has fixed place PE in India in the form of Project Offic....

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....y been examined by the Hon'ble High Court while passing the order for AYs 2007-08 and 2008-09 but the ld. AO failed to appreciate the scope and obligations of the assessee under contracts with ONGC, which are under consideration during the year are identical to the scope and obligations of the assessee under the contract whose taxability was examined by the Hon'ble High Court for the AY 2007-08 and 2008-09. 6. Learned CIT(A) considered the material before him in the light of the orders of the Hon'ble High Court and also the order of a coordinate bench of this Tribunal in ITA N.2004/Del/2014 in assessee's own case for the AY 2009-10 and answered the issue whether the assessee had permanent establishment in India during the FY 2012-13 in ter....

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.... had no PE in India and the revenue from contracts are not taxable in India. He filed the copies of the orders dated 29.1.2016 of the Hon'ble High Court for the Asstt. Years 2007-08 and 2008-09 in ITA No.143 of 2013 and batch. He further filed a copy of the order dated 21.6.2016 in ITA No.2004/Del/2014 passed by a coordinate bench of this Tribunal in assessee's own case for the AYs 2007-08 and 2008-09 wherein the Bench followed the orders of the Hon'ble High Court. He further filed the order dated 30.5.2018 in ITA No.1468/Del/2015 which case was disposed of by a coordinate bench of this Tribunal while following the decision of the Hon'ble High Court as well as the Tribunal in ITA No.2004/Del/2014. 9. We have gone through the record in the ....