erred in concluding that the Appellant had a
Permanent Establishment ("PE") under Article 5 of the India -
Korea DTAA given the fact that ... necessary requisites of creating
a PE under Article 5 of DTAA were absent in the present case.
3.1 That the AO/DRP erred in making
travel agents
through SITA nodes located in India, collectively, constituted permanent
establishment („PE‟) of the appellant in India in terms of Article ... officer in alleging that Amadeus
India (P) Ltd. (AIPL) constituted dependent agent PE of the appellant in
India and the income arising to the appellant
pe ... pe
taxable in India on the ground that it
does not have a PE in India, and therefore, in view of the
provision of DTAA between ... Nokia was carrying on business in India through a
Permanent Establishment (PE). Both the Indian Liaison Office
and Indian subsidiary were held to constitute
Amadeus India Pvt. Ltd., New Delhi vs Acit, Circle- 2(2), New Delhi on 27
dated
27.02.2017.
2. The first ground of the appeal of the revenue pe rtains to
"loss of revaluation of investment on the HTM category ... assessee as it is selling the
HTM se curities before maturity as pe r its own will.
Thus, the loss on account of amortization
only option available to him.
iv) It has never been challenged that PE has a turnover in
India. Regarding income attribution to PE ... India-UK DTAA and, in the
absence of any PE in India, the same are not taxable in India.
It was a common ground between
6494/Del/2016
M/s. Ecorys Nederlands vs ADIT
account of the PE of the appellant in India. In the case of the
appellant ... cost was booked in the
P&L a/c of the PE.
Name of employees Amount (Rs.)
1. Robert Osservoort 3042522.153
2. Rahman
Space Segment Monitoring System (SSMS) and the Liaison Office (LO)
constituted a PE of the assessee in India. The aforesaid objections were raised ... case of ISRO supra held that assessee does not have PE in India."
Lastly, the assessee objected to working out of its profitability
preparatory and auxiliary activities and, therefore,
the LO was Permanent Establishment ('PE') of the appellant in India in
terms of Article ... Avoidance
Agreement ('DTAA').
6. On treating the LO as a PE of the appellant, a draft assessment
order was framed u/s 144C
