https://www.taxtmi.com/caselaws?id=206130 A fixed place or treaty installation constitutes a permanent establishment only if the enterprise's business is actually carried on through it; a mere Indian contract address and preparatory mobilisation or repairs before actual exploration do not satisfy article 5, and the less-than-120-day treaty threshold was not met. As no permanent establishment existed in India, mobilization and demobilization receipts could not be taxed under section 44BB on the basis sought by the Revenue. The interest receipt was treated separately under article 11 of the treaty and remained taxable at 15% of gross interest. en-us Fri, 10 Sep 2010 00:00:00 +0530 Wed, 08 Aug 2012 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206130 A fixed place or treaty installation constitutes a permanent establishment only if the enterprise's business is actually carried on through it; a mere Indian contract address and preparatory mobilisation or repairs before actual exploration do not satisfy article 5, and the less-than-120-day treaty threshold was not met. As no permanent establishment existed in India, mobilization and demobilization receipts could not be taxed under section 44BB on the basis sought by the Revenue. The interest receipt was treated separately under article 11 of the treaty and remained taxable at 15% of gross interest. Case-Laws Income Tax Fri, 10 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206130