https://www.taxtmi.com/caselaws?id=184566 AAR considered whether a U.S. resident's offshore pipeline installation receipts were taxable in India under the India-USA DTAA. It applied article 7, which allows taxation of business profits in the source State only where they are attributable to a permanent establishment, and article 5(2)(k), under which an installation project becomes a permanent establishment only if it continues for more than 120 days in a twelve-month period. As the project lasted only 39 days, the permanent establishment threshold was not met. Attempts to invoke broader treaty clauses and article 12(3)(b) were rejected, and section 90(2) supported the more beneficial treaty position. en-us Mon, 27 Oct 1997 00:00:00 +0530 Tue, 12 Jul 2016 18:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184566 AAR considered whether a U.S. resident's offshore pipeline installation receipts were taxable in India under the India-USA DTAA. It applied article 7, which allows taxation of business profits in the source State only where they are attributable to a permanent establishment, and article 5(2)(k), under which an installation project becomes a permanent establishment only if it continues for more than 120 days in a twelve-month period. As the project lasted only 39 days, the permanent establishment threshold was not met. Attempts to invoke broader treaty clauses and article 12(3)(b) were rejected, and section 90(2) supported the more beneficial treaty position. Case-Laws Income Tax Mon, 27 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184566