https://www.taxtmi.com/caselaws?id=218412 For a construction-site permanent establishment under the Indo-Mauritius DTAA, each contract must be tested on its actual period of work, based on real commencement and completion dates and only genuine preparatory activity. Applying that contract-by-contract approach, the first contract lasted 8 months and 11 days, the second 10 days, and the third 3 months and 14 days, so none crossed the nine-month threshold in Article 5. As the duration test was not satisfied, no permanent establishment arose in India and the contract receipts were not taxable as business profits under Article 7. en-us Fri, 12 Oct 2012 00:00:00 +0530 Mon, 12 Nov 2012 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218412 For a construction-site permanent establishment under the Indo-Mauritius DTAA, each contract must be tested on its actual period of work, based on real commencement and completion dates and only genuine preparatory activity. Applying that contract-by-contract approach, the first contract lasted 8 months and 11 days, the second 10 days, and the third 3 months and 14 days, so none crossed the nine-month threshold in Article 5. As the duration test was not satisfied, no permanent establishment arose in India and the contract receipts were not taxable as business profits under Article 7. Case-Laws Income Tax Fri, 12 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218412