Indo-German DTAA – As per new Treaty, income from supervision activity like construction & installation of a project is to be treated as income of PE provided that said activity continues for a period exceeding six months as per article 5(2)(i) of DTAA

DECIDED BY: ITAT, Bench `L’, Mumbai, IN THE CASE OF: ADIT(IT) Vs. Krupp UHDE GMBH,  APPEAL NO: ITA No. 4496 & 4652/Mum/2005, DECIDED ON January 28, 2010

Order
Per: R S Padvekar:

These Cross Appeals, one by the Revenue and another by the assessee are directed against the order of the Ld CIT(A), Mumbai dt. 21.3.2005 for the A.Y. 2001-02.

2. We first take up the Revenue’s appeal for disposal in which the Revenue has taken the following Ground :

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