S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Permanent Establishment-Apportionment of income-Where an assessee had a Permanent Establishment in India, it would be liable to pay tax on income attributable to that PE notwithstanding that assessee at an entity level had suffered a loss-DTAA-India-UAE. [Art. 7(1), 7(2)]