Adit (It) 2(2), Mumbai vs Ups Supply Chain Solutions Inc. Usa, ... on 3 March, 2021
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corroborative evidence has been brought on record to demonstrate
that the assessee carries on business in India wholly or partly
through a fixed place of business. That being the factual position
emerging on record, applying the ratio laid down in the judicial
precedents cited before us by the learned council for the assessee,
we hold that the assessee does not have any PE in India. That being
the fact, the provisions of section 44DA would not be applicable.
Therefore, in our view, the income offered by the assessee under
section 115A read with section 9(1)(vii) of the Act has to be
accepted. More so, considering assessee's contention that in the
preceding assessment years, similarly declared income has been
accepted has not been controverted by the Revenue. Accordingly,
we delete the addition made by the Assessing Officer under section
44DA of the Act."