https://www.taxtmi.com/highlights?id=2986 DTAA with Singapore – Singapore company entered into contract with IOCL for residual offshore construction work and Installation of SPM - contract with L&T Ltd for installation and construction services for Single Point Mooring (SPM) - the applicant has a PE in India in terms of Article 5.5 of the DTAA and falls within the ambit of Section 44BB of the Act. The consideration received by the applicant for mobilization and demobilization is taxable in India u/s 44BB of the Act. - AAR en-us Tue, 21 Feb 2012 10:53:03 +0530 Tue, 21 Feb 2012 10:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=2986 DTAA with Singapore – Singapore company entered into contract with IOCL for residual offshore construction work and Installation of SPM - contract with L&T Ltd for installation and construction services for Single Point Mooring (SPM) - the applicant has a PE in India in terms of Article 5.5 of the DTAA and falls within the ambit of Section 44BB of the Act. The consideration received by the applicant for mobilization and demobilization is taxable in India u/s 44BB of the Act. - AAR Highlights Income Tax Tue, 21 Feb 2012 10:53:03 +0530 https://www.taxtmi.com/highlights?id=2986