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No PE in India if oil wells weren’t at disposal of assessee to extract mineral oil: ITAT

October 31, 2018[2018] 99 21 (Delhi - Trib.)

IT/ILT: Where assessee, a company incorporated in Mauritius, was acting as a sub-contractor with HHI and VMGL for certain specialized job of extraction of mineral oil in India, since duration of contract in India was less than threshold limit of 9 months to constitute PE in India, assessee did not have its PE in India under article 5(2)(i) of DTAA between India and Mauritius

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