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 the production sharing agreement for Panna, Mukta and South Tapti contract areas. These three co-venture rs nominated BG to get work carried out through the taxpayer regarding offshore transportation and installation of pipe line. The taxpayer entered into an agreement with BG to carry out work towards the sai...