Live Help

Research Box
Your Session Will Expire in   seconds.
What should we do?
Reset SessionCancel Session
 

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

October 31, 2018[2018] 99 taxmann.com 21 (Delhi - Trib.)
355 Views

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

read more

taxmann.com
Payment
Best view in 1140 x 768