https://www.taxtmi.com/caselaws?id=375073 The India-UAE DTAA was read so that the specific construction-site rule in Article 5(2)(h) prevailed over the general fixed-place rule in Article 5(1). The Tribunal treated the assessee's grouting activities as falling within that specific clause, which applies only where the site, project or activity continues for more than nine months. Because that duration threshold was not met, no permanent establishment arose in India. The Revenue could not expand the treaty by adding concepts not found in its text, such as a separate equipment PE or a broader aggregation approach. en-us Fri, 21 Dec 2018 00:00:00 +0530 Thu, 14 Feb 2019 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375073 The India-UAE DTAA was read so that the specific construction-site rule in Article 5(2)(h) prevailed over the general fixed-place rule in Article 5(1). The Tribunal treated the assessee's grouting activities as falling within that specific clause, which applies only where the site, project or activity continues for more than nine months. Because that duration threshold was not met, no permanent establishment arose in India. The Revenue could not expand the treaty by adding concepts not found in its text, such as a separate equipment PE or a broader aggregation approach. Case-Laws Income Tax Fri, 21 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375073