2 July 2010,Friday Kapil Goel B.Com(H) FCA LLB Advocate Delhi ...

Delhi ITAT Lucent ServicePEHeld: A perusal of article 5(2)(1) clearly shows that it is not only theemployees through whom if services are provided the PE is to set tocome into existence. It also includes other personnel. Obviously, theterm other personnel has to be read with reference to the earlier wordsas provided in the said article 5(2)(1). The other personnel specifiedhere would be persons over whom the enterprise would be having acontrol. In the present case undisputedly employees of the affiliates ofthe assessee had been employed through LTIL the services ofinstallation, commissioning, testing and bringing up to operation of thehardware and the software sold by the assessee to Escotel through itscontract in regard to GSM project to be completed on a turnkey basis.……Delhi ITAT Lucent Technologies International Inc Vs. DeputyCommissioner of Income Tax, New Delhi