2021 (3) TMI 1440

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.... Appellant under the Article 5(1) and 5(2)(i) of the India - UAE Tax Treaty ('Tax Treaty'): 2. At the outset, it was brought to the notice of the Bench that the grounds raised in the appeal of the assessee for the assessment year 2013-14 stands adjudicated by the order of the Co-ordinate Bench of the ITAT for the assessment years 2009-10 to 2012-13. 3. The ld. DR has not disputed the factual position. 4. For the sake of ready reference and convenience, operative part of the order dated 04.12.2019 in ITA No. 579/Del/2013, 779/Del/2014, 1762/Del/2015 and 957/Del/2016 is being reproduced herewith. "56. We find that from the concurrent reading of the Strategic Oversight Agreements (SOA), the assessee has been technically opera....

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.... business of the enterprise. It is sufficient to have certain amount of space at their disposal to conduct their business operations. Further, the place of business may also be situated in the business facilities of any other enterprise too. Thus, it can be said that the assessee who is running the business operations at the premises available for constant disposal in the hotel can be said to be a place of business. The availability of an office premises to a foreign company in the premises of the contracting party in order to ensure that both the parties comply with their obligations to the contract for a long period of time will constitute a permanent establishment. As long as, the premises is at the disposal of the assessee and having th....

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.... that the premises AHL are at the disposal of the assessee for conduct of their business. While coming to the issue of "at the disposal" in the premises is available for the assessee for running of their business even for a limited time it constitutes a PE......" Ground No. 2- Erroneously attribution of profits to alleged PE of the Appellant in India inspite of entity level operating losses: Ground No. 3 - Erroneous alternative taxation of India source income as 'Royalty' under Section 9(1)(vi) of the Income Tax Act, 1961 ('the Act') and Article 12 of the Tax Treaty: 5. At the outset, it was brought to the notice of the Bench that the grounds raised in the appeal of the assessee for the assessment year 2013-14 stands adjudicated by....