2023 (1) TMI 1244

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..... arly a fixed place and the activities carried out could not be said to be preparatory or auxiliary in nature? - income as liable to be attributed in India - Dependent Agency Permanent Establishment (DAPE) of the assessee in India? - HELD THAT:- Questions covered, by the judgment of the coordinate bench passed in case of Mitsui Company Ltd. [ 2022 (11) TMI 1346 - DELHI HIGH COURT ] as held held tha .....

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..... received to assessee on account of off-shore supplies in respect of Teesta and Purulia projects are not taxable under the provisions of Section 44BBB of the Act? B. Whether on the facts and circumstance of the case and in law, the Ld. ITAT erred in holding that the Liaison Office of the assessee did not constitute a Permanent Establishment, liable to tax in India when the said office was clearl .....

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..... antile basis?" 3. To be noted, this appeal emerges out of the cross objections raised on behalf of the respondent/assessee. There is no dispute, that the only issue which arose for consideration before the Tribunal concerned the following aspect i.e., whether or not the respondent/assessee had a Dependent Agency Permanent Establishment (DAPE) in India. Therefore, the questions of law, as noticed .....

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