https://www.taxtmi.com/caselaws?id=364966 For an installation permanent establishment under the India-Cyprus treaty, the twelve-month test runs from actual commencement of project operations at site, not from pre-contract tendering or data-collection visits. The assessee's work was confined to rock transport, delivery, temporary installation facilities, dumping and site restoration, and the record showed project activity began no earlier than 4 January 2008 and ended by 30 September 2008. Completion certificate, demobilisation and receipt of payments supported the conclusion that the activity did not continue beyond twelve months. The Revenue did not discharge the burden of proving a longer duration, so no installation PE was established and the contract receipts were not taxable in India under Article 7. en-us Fri, 06 Jul 2018 00:00:00 +0530 Thu, 17 Nov 2022 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364966 For an installation permanent establishment under the India-Cyprus treaty, the twelve-month test runs from actual commencement of project operations at site, not from pre-contract tendering or data-collection visits. The assessee's work was confined to rock transport, delivery, temporary installation facilities, dumping and site restoration, and the record showed project activity began no earlier than 4 January 2008 and ended by 30 September 2008. Completion certificate, demobilisation and receipt of payments supported the conclusion that the activity did not continue beyond twelve months. The Revenue did not discharge the burden of proving a longer duration, so no installation PE was established and the contract receipts were not taxable in India under Article 7. Case-Laws Income Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364966