A mutual agreement procedure (MAP) communication recorded that the competent authorities of India and the US did not determine whether the assessee had an Indian PE. Instead, the parties agreed to an exercise of attribution to settle disputes across years. The Tribunal proceeded without addressing the PE issue. The Court found that the issue of permanent establishment remained unaddressed and had not been brought to the Tribunal’s attention. Since the Tribunal proceeded on an incomplete factual and legal foundation, its orders were set aside and the matters remanded to the Tribunal to be decided afresh on merits, leaving all contentions open (AY. 2013-14, 2014-15, 2017-18 to 2019-20