https://www.taxtmi.com/caselaws?id=247224 A treaty permanent establishment under Article 5(2)(j) of the India-US DTAA requires actual use of an installation or structure for exploration or exploitation of natural resources for more than 120 days in a twelve-calendar-month period. Mere readiness for use during repair or maintenance is not enough, and the meaning of "used" is to be taken from the treaty text without importing a broader definition from the Income-tax Act. On that interpretation, the assessee was not treated as having a permanent establishment in India on the basis alleged, and the finding in favour of the assessee was upheld. en-us Tue, 22 Apr 2014 00:00:00 +0530 Tue, 06 May 2014 08:52:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247224 A treaty permanent establishment under Article 5(2)(j) of the India-US DTAA requires actual use of an installation or structure for exploration or exploitation of natural resources for more than 120 days in a twelve-calendar-month period. Mere readiness for use during repair or maintenance is not enough, and the meaning of "used" is to be taken from the treaty text without importing a broader definition from the Income-tax Act. On that interpretation, the assessee was not treated as having a permanent establishment in India on the basis alleged, and the finding in favour of the assessee was upheld. Case-Laws Income Tax Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247224