Assessee, a company incorporated in Singapore, is engaged in business of wholesale distribution of electronic products as well as services related to after sales, repairs, and technical support services to customers in various parts of world including India.  Assessee had received certain amount for rendering  of technical support, repair, and maintenance services. Assessee  filed its income tax return claiming that it had no PE in India and is  not liable to pay tax in respect of aforesaid receipts.  Assessing Officer accepted assessee’s claim.  Commissioner revised the order. On appeal the Tribunal set aside revisionary order.High Court affirmed the order of Tribunal. (AY. 2017-18)