Held that merely providing access to the premises of joint venture Company for the purpose of providing agreed services by the assessee would not amount to the place being at the disposal of the assessee. Neither any supervisory PE exist in terms of the Agreement for Dispatch of Engineers. Since the assessee does not have a PE, the issue of attribution of profits to such PE does not arise for consideration. (AY. 2014-15, 2015-16)
FCC Co. Ltd. v. ACIT(IT) (2022) 64 CCH 0209 / 216 TTJ 769 / 213 DTR 171 (Delhi)(Trib.)
S. 9(1)(i) : Income deemed to accrue or arise in India-Business connection-Supervisory Permanent Establishment in India-Merely providing access to the premises of joint venture Company for the purpose of providing agreed services by the assessee would not amount to the place being at the disposal of the assessee-DTAA-India-Japan. [Art. 5(1), 5(4)]