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31.01.2023

[Physical Hearing/Hybrid Hearing (as per request)]

1.

This appeal concerns Assessment Year (AY) 2009-2010, and is

directed against the order dated 04.01.2022 passed by the Income Tax

Appellate Tribunal [in short, “Tribunal”].

2.

The appellant/revenue has proposed the following questions of law:

“A. Whether on the facts and circumstance of the case and

in law, the Ld. ITAT erred in holding that the amount

received to assessee on account of off-shore supplies in

respect of Teesta and Purulia projects are not taxable under

the provisions of Section 44BBB of the Act?

B. Whether on the facts and circumstance of the case and in

law, the Ld. ITAT erred in holding that the Liaison Office of

the assessee did not constitute a Permanent Establishment,

ITA 53/2023

page 1 of 3

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liable to tax in India when the said office was clearly a fixed

place and the activities carried out could not be said to be

preparatory or auxiliary in nature?

C. Whether on th