that the off shore portion of supplies was
attributable to the supervisory PE of the Appellant in India
when such PE, if any, came into ... supervisory receipts should not be taxed, considering 25% net profit
rate. As assessee did not furnish any accounts pertaining to
supervisory PE, DRP held that
erred in holding that
the assessee did not have a supervisory PE in relation to the services of
installation, testing, commissioning etc of equipments ... erred in holding that the assessee did not have supervisory PE in relation to
the services of installation, testing, commissioning etc of equipments
erred
in holding that once thee is supervisory PE for one of the projects the said PE would
become applicable for other projects as well ... projects and hence for the projects for which there is no
supervisory PE, the question of attribution on account of sale of equipment does
engaged in supervisory activities for the
assessee has quality of the product which makes the conclusion of
performed supervisory establishing supervisory PE (erroneously mentioned ... employees to establish that they were engaged in supervisory activity so as to
constitute supervisory PE of the assessee.
10.6 Upon receipt of the above
Place Permanent Establishment ("Fixed Place PE") and
Supervisory Permanent Establishment ("Supervisory PE") of the assessee in
India under the provisions ... supervisory PE), however, in the absence of Service PE clause in the India-
Japan DTAA, this issue becomes academic. The supervisory PE of the
assesee
assessee in India vis-a-vis the rendering of supervisory services (i.e., supervisory PE) to MUL under the POs referred to above. The further ... have a PE in a Contracting State and to carry on business through that PE if it carries on supervisory activities in that Contracting State
that during the year under consideration, the
assessee has admitted a supervisory PE in India but has not prepared any separate
books of accounts ... account of supervisory services. But the
Hon`ble DRP dismissed the assessee`s objection stating that the assessee admitted
a Supervisory PE in India
being
supervisory fees which had not been earlier included on the ground that it has
no supervisory PE in India and the PE received being ... establish that the assessee is
having fixed place PE or supervisory PE. The ratio laid by the Hon'ble Apex
Court in case
which it was seen that the assessee had accepted a supervisory PE in
India in respect of supervision carried out by it. The income ... duration test for a
PE has been placed at six months only. Similarly, a deeming PE is a PE
20
ITA No.1915 & 1073
which it was seen that the assessee had accepted a supervisory PE in
India in respect of supervision carried out by it. The income ... duration test for a
PE has been placed at six months only. Similarly, a deeming PE is a PE
20
ITA No.1915 & 1073
