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Income Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

PE in India - assessee had deployed the rig in connection with ...


Assessee's Rig Operations in India Create Permanent Establishment for Taxation Due to 183+ Days of Activity.

July 22, 2017

Case Laws     Income Tax     AT

PE in India - assessee had deployed the rig in connection with the exploration activity from 26.04.2010. Hence, since service and the operation continued till the end of the financial year, the number of days of the deployment of rig was more than 183 days. Hence assessee had a PE in India.

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