India–Netherlands DTAA-Mere provision of a dredger on dry lease for carrying out dredging activity in India does not result in assessee having a PE

DECIDED BY: ITAT, MUMBAI BENCH `A’, MUMBAI, IN THE CASE OF: DDIT Vs. Nederlandsche Overzee Baggermaatschappiji B.V., APPEAL NO: ITA Nos. 8352/Mum/2004, 8888/Mum/2004, 1542/Mum/2005 and 2118/Mum/2006 C.O. No. 256/Mum/2006, DECIDED ON May 14, 2010

O R D E R

Per J. Sudhakar Reddy, A.M.

All these appeals are filed by the D

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