Duration of each contract is to be taken into consideration separately for determining whether or not any PE was constituted

IN THE ITAT MUMBAI BENCH ‘L’

Deputy Commissioner of Income-tax, Circle 3(1), Mumbai

versus

J. Ray McDerrmott Eastern Hemisphere Ltd.

IT APPEAL NO. 2089 (MUM.) OF 2011

[ASSESSMENT YEAR 1997-98]

OCTOBER 12, 2012

ORDER

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