Activities relating to installation of pipe lines by a marine vessel are treated as ‘construction and assembly’ and results into PE if carried on for more than nine months under the India Mauritius tax-treaty

GIL Mauritius Holdings Ltd Vs ADIT

ITAT Delhi

 ITA No. 5686(Del)/2010

Dated- 16 September, 2011

(AY- 2007- 08)

Facts- The taxpayer is a tax resident of Mauritius. BG Exploration & Production India Ltd (BG) is a co-venturer with ONGC Ltd and Reliance Industries Ltd, who are party to th

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