Indo-UAE Tax Treaty- Aggregation of time spent on different projects can only arise for `connected’ projects

DECIDED BY: ITAT, MUMBAI `L’ BENCH, MUMBAI, IN THE CASE OF: Valentine Maritime (Gulf) LLC Vs. ADIT (Int’l Taxation), APPEAL NO: ITA NO. 2879/MUM/05 DECIDED ON April 5, 2010

RELEVANT EXTRACTS:

7. Vide our order of even date, in the case of ADIT Vs Valentine Maritime (Mauritius) Limited, we have observed as follows :

The first issue that we must address ourselves to is whether or not, on the facts and in the circumstances of the case, the assessee can be said to have a PE in India. Article 5 (2)(i) of the Indo Mauritius tax treaty, which is broadly the same as Article 5(3)(a) of UN Model Convention – except mainly for replacement of `six months’ duration test by `nine months’ duration test, and for including it in paragraph 5(2).The relevant extracts from Article 5 of India Mauritius tax treaty are as follows:-

Article 5 – Permanent Establishment

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