2015 (12) TMI 840

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CA For the Department : Ms Sukhvinder Khanna, CIT-DR,AAR,ND Mr. S.S. Negi, JCIT-DR, AAR, ND Mr. Sachin Dhania, DCIT-DR(AAR),ND RULING ( V. S. Sirpurkar ) The applicant is Tiong Woon Project & Contracting (Pte) Limited, 15 Pandan Street, Singapore. 2. The Applicant is engaged in the business of heavy lifting and erection and installation of heavy equipments such as boilers, coke drums, fractio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 1961? 2. If the answer to the above question is affirmative, how the total income of the Applicant should be computed as per the provisions of the Income Tax Act, 1961? 5. In the application, it is stated, the applicant completed their installation project, which is covered by Article 5.3 of the India-Singapore Treaty. In fact, the applicant relies on the earlier Ruling by this Authority in A....