https://www.taxtmi.com/caselaws?id=758621 Services or facilities connected with mineral oil exploration were treated as governed by the treaty's specific deeming rule in Article 5(5), not the general fixed-place permanent establishment rule in Article 5(1). Because the assessee's operations in the relevant fiscal year lasted only 93 days, they did not meet the 183-day threshold required under the special provision. The special clause was applied as the controlling rule for this category of activity, and the general permanent establishment provision could not be used to override its embedded duration condition. On that basis, no permanent establishment was found in India and the tax addition was deleted. en-us Thu, 05 Sep 2024 00:00:00 +0530 Tue, 17 Sep 2024 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758621 Services or facilities connected with mineral oil exploration were treated as governed by the treaty's specific deeming rule in Article 5(5), not the general fixed-place permanent establishment rule in Article 5(1). Because the assessee's operations in the relevant fiscal year lasted only 93 days, they did not meet the 183-day threshold required under the special provision. The special clause was applied as the controlling rule for this category of activity, and the general permanent establishment provision could not be used to override its embedded duration condition. On that basis, no permanent establishment was found in India and the tax addition was deleted. Case-Laws Income Tax Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758621