Assessee, an Italian company, entered into a contract with an Indi-an company to execute grass root hydrogen generation unit and fuel gas unit on lump sum turnkey basis. The AO  proceeded to estimate profit attributable to PE at 10 per cent High Court held that since Assessing Officer failed to justify invocation of section 40A(2)(b) and all material particulars had been duty placed before DRP, Tribunal was justified in holding that expenses claimed by assessee were not excessive and disallowance of assessee’s claim was unsustainable. SLP of revenue dismissed. (AY. 2019-20)