basis of a Preliminary
Enquiry PE AC-1 2015 A 0002 registered on 17.06.2015.
3. The petitioners' submissions are, primarily, twofold. Firstly, the
petitioners ... submit that the CBI held a Preliminary Enquiry vide PE AC1
2012 A 0007 dated 19.10.2012 and closed it. The same is referred
assessee had raised the issue of existence of a Permanent Establishment (PE). The PE concept was not very much in vogue in India at that ... less than 180 days for each contract and therefore there was no PE of assessee in India vis-a-vis the rendering of supervisory services
before recording finding. It is further contended that admittedly the preliminary enquiry (PE) was held and despite exhibiting PE report and statements therein the same ... been firstly contended that before the departmental enquiry of PE was held against the applicant where a cognizable offence had been made against the applicant
carried on
business in India through a “permanent establishment” (for short,
“PE”) situated in India and the profits of the enterprise needed to
be taxed ... that, as is attributable to
8
the liaison offices in India (PE). The Authority, amongst others,
first examined the facts of the case to ascertain
Petitioner Employee Resignation Expiry of withdrawal Imposed BG in
(s) (PE) or Fixed Notice of case of
Term Period Resignation Fixed
Contract Term ... Contract
Dates of
Appointment
4203 Arjun PE 06.02.2020 05.08.2020 19.03.2020 - -
Ahluwalia 19.04.2008
W.P.(C) 4203/2020 and connected matters Page
file its return of income arguing that it had no Permanent Establishment (PE)
in India in terms of the provisions of Article ... business connection in India and its business
had been carried through its PE in India and further income had accrued to it
during the relevant
Cracker Units
('DFCU', for short), the Polyethylene Unit ('PE unit', for short) the
Polypropylene Unit ('PP unit', for short ... Dehaj.
3. For the purpose of construction and setting up of the PE unit and the PP
unit, the respondent selected the petitioners
India. The case
of ALF is that it has no Permanent Establishment („PE‟) in India.
5. As far as AY 2004-05 is concerned ... basis
i.e. at the rate of 2.5% in the absence of PE in terms of rates specified under
the DTAA
held to the contrary, observing that the
petitioner has no permanent establishment (PE) in India, and no income
earned from outside India activities will ... project office of the petitioner
did not constitute a fixed base PE under the provisions of the DTAA and in
absence thereof, the splitting
marketing activities were held attributable to a Permanent
Establishment („PE‟) of the Petitioner in India. Effectively, 2.625% of the
sales revenue was held ... profit attributable to the PE in India and this
was held to be taxable @ 40%. As a result, 1.054% of the gross sales
became
