Installation, commissioning or assembling services being part of composite supply contract covered by specific article on PE of DTAA & not general article on FTS

Birla Corporation Limited Vs ACIT (ITAT Jabalpur) Installation, commissioning or assembling services being part of composite supply contract covered by specific article on PE of DTAA and not general article on FTS. Facts of the case: Birla Corporation Ltd. (taxpayer), an Indian company is engaged in the business of manufacturing and selling cement. During the assessment years 2010-11 and 2011-12, the taxpayer made payments to foreign vendors located in seven different countries viz. Austria, Belgium, China, Germany, Switzerland, UK and USA for import of plant, equipment and machinery. Under t...