Officer (AO) found that the assessees had a permanent establishment ("PE")
in India. The taxable income of the assessees was computed by attributing ... some percentage of the sale price/consideration received as profits to the PE;
interest under Sections 234A and 234B of the Act was also levied
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
independently registered as company under the Omani
laws. It claims Permanent Establishment (PE) status in Oman in terms of
Article 25 of the Double Taxation ... opening capital in terms of the
profit on account of its PE audited and submitted during the proceedings
were "not disclosed in its accounts
first determine whether the assessee had a Permanent Establishment (in
short PE) in India and, thereafter determine the taxability of the income in
accordance with ... 44BB of the Act
only if the appellant had permanent establishment
("PE") in India in the relevant assessment year?
c) Whether
justified in its position that it did not have a permanent establishment (PE) in
India in terms of Article 5 of the DTAA. A subsidiary ... second question, i.e whether FOWC had a PE in India under any of the
paragraphs of Article 5 of the DTAA, the applicants (FOWC
44BB of the Act only
if the appellant had permanent establishment ("PE") in
India in the relevant assessment year?
4. Briefly stated ... dependent on whether the Assessee had a permanent
establishment (hereafter 'PE') in India. The Tribunal quoting from its earlier
decision in CGG Veritas
overseas entities in view of the existence of a service Permanent
Establishment (PE) in India and that tax is liable to be deducted ... create a permanent establishment
WP(C) No.6807/2012 Page 5
(PE) of such overseas entities under the Double Taxation
Avoidance Agreement (DTAA
2013 & 2330/2013 Page 2 of 14
"permanent establishment" (PE) of the non-resident company or the
location of a source ... clients in India were located there, nor did the petitioner have a PE in
India. It was accordingly submitted that the notice issued
hereafter "Appellant") had a fixed place Permanent Establishment
(hereafter "PE") and DAPE in India under the DTAA.
2. The appellants ... Income Tax Appellate
Tribunal ("ITAT") which concluded that the appellant PE in India and
were, therefore, liable to file income tax returns
ground that SEC had a "fixed place PE"
and a "dependent agent PE" in India, the income from which ... officer on 30-12-2011,
holding that SEC had a fixed place PE in India as its employees who were
deputed to the petitioner
