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TMI Blog2022 (11) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... or otherwise of PE is dependent upon the terms of the contract and the allocation of work under the contract between various consortium members in different assessment years under consideration, it is necessary to examine the contracts thoroughly. Considering the fact that while deciding the issue relating to existence of PE, the departmental authorities have simply relied upon decision taken in earlier assessment years without verifying the factual position qua contracts executed in these assessment years, in our view, the assessee must be given an opportunity to furnish the relevant contracts before the departmental authorities to establish its case that in the assessment years under consideration the assessee did not have any PE in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... awarded contracts by Delhi Metro Rail Corporation (DMRC) for designing, manufacturing, supply, installation, testing, commissioning of the entire Train Control and Signaling Systems for Delhi Metro Train Corridor. Besides, the assessee was awarded similar contracts by Banglore Metro Rail Corporation and Chennai Metro Rail Ltd. As observed by the Assessing Officer, as per the scope of contract, the assessee has to design and construct the rail based mass rapid transport system, including the supply, installation and commissioning of Train Control and Signaling and telecommunication system, including, training of operation and maintenance personnel, supervision of maintenance, supply of spares and operation and maintenance manuals. 4. Before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year. He submitted, in earlier assessment years the DRP has held that the assessee had an installation PE in India. He submitted, only one of the contracts is continuing form earlier years, whereas, all others are fresh contracts. Thus, he submitted, without properly examining the contracts it cannot be concluded, whether the assessee has any kind of PE in India in terms with Article 5 of the Tax Treaty. Admitting that the complete set of contracts were not submitted before the Assessing Officer, but only relevant extracts were furnished, learned counsel submitted, the assessee may be permitted to furnish the complete set of contracts, either before the Tribunal or before the Assessing Officer so that facts can be properly appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntracts under which the assessee has executed work in these assessment years are fresh contracts and the existence or otherwise of the PE has to be construed after examining the terms of the contract as well as scope of work. It is observed, though, before the departmental authorities, the assessee had furnished relevant extracts of the contract, however, complete set of contracts were not furnished. Since, existence or otherwise of PE is dependent upon the terms of the contract and the allocation of work under the contract between various consortium members in different assessment years under consideration, it is necessary to examine the contracts thoroughly. Considering the fact that while deciding the issue relating to existence of PE, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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