Tribunal held that employees of the assessee  a US company, who were deputed to mange the affairs of the Indian entity and provide technical knowledge to it continued to remain employees  of the assessee company and received their salaries in their accounts in USA, therefore PE of the assessee existed in India  as per the DTAA between India and USA.  As regards profits attributable to assessee’s PE in India the matter restored to the AO to verify item of relocation expenses of employees and include only the expenses pertaining to employees seconded to the Indian Company and also verify the global profits of the assessee after examining the documents and then arrive at the net profit attributable to PE. (AY. 2014-15)