https://www.taxtmi.com/caselaws?id=122245 Article 5 of the India-Australia DTAA distinguishes an oil or gas well or place of extraction from an installation or assembly project, and a permanent establishment arises only if the treaty conditions are met. In a turnkey engineering and installation contract for offshore platforms and pipelines, the assessee was neither the owner nor operator of the oil or gas well, and its work was confined to installation and commissioning activities. The contract did not establish a building site or installation project in India for more than six months, and the relevant operations during the year were limited to preparatory and offshore work outside India. On that basis, no permanent establishment came into existence in India during the assessment year, so the business profits were not taxable in India on that footing. en-us Fri, 14 May 2010 00:00:00 +0530 Thu, 09 Aug 2012 16:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122245 Article 5 of the India-Australia DTAA distinguishes an oil or gas well or place of extraction from an installation or assembly project, and a permanent establishment arises only if the treaty conditions are met. In a turnkey engineering and installation contract for offshore platforms and pipelines, the assessee was neither the owner nor operator of the oil or gas well, and its work was confined to installation and commissioning activities. The contract did not establish a building site or installation project in India for more than six months, and the relevant operations during the year were limited to preparatory and offshore work outside India. On that basis, no permanent establishment came into existence in India during the assessment year, so the business profits were not taxable in India on that footing. Case-Laws Income Tax Fri, 14 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122245