Indian entity providing office space with some other facilities free of  charge to employees of  assessee in India to carry out their activities is  not fixed place of  business from where assessee carried on its business wholly or  partly.  Failure by Department to establish  that the assessee had control over premises. Assessee did not have Permanent establishment in India-presumptive tax is not applicable. Income  is taxable at  regular rate.  Therefore, the income offered by the assessee under section 115A read with section 9(1)(vii) of the Act had to be accepted especially considering that in the preceding AYs, similarly declared income had been accepted. Accordingly, the addition made by the Assessing Officer under section 44DA of the Act was not sustainable. (AY. 2011-12)