Held, that the Tribunal while dealing with a similar issue for the AY 2010-11 in the assessee’s own case having held that the Assessing Officer had justified the addition based on “relation” of services to the project office whereas the provisions of section 44DA require the contract, right or property to be “effectively connected” as against mere “related”, that since in this case, the situs of performance of the activities was outside India, the effective connection was not there with the project office, that the assessee had offered the fee for technical services on gross basis and the activities conducted outside India were not effectively connected with the project office in India, that the assessee had rightly offered the overseas consultancy income as fees for technical services under the provisions of section 115A of the Act, the addition made under section 44DA of the Act was liable to be deleted.(AY. 2011-12)