Service PE Not Created as Only Unique Solar Days Count Under India-US DTAA

ACIT Vs Degolyer and Macnaughton Corporation (ITAT Delhi) In ACIT Vs Degolyer and Macnaughton Corporation, the Delhi ITAT held that for determining the existence of a Service Permanent Establishment (PE) under Article 5(2)(l) of the India-USA DTAA, only “unique solar days” of employee presence in India are to be counted and not cumulative man-days of multiple employees. The assessee, a US-based petroleum consulting company, had earned revenue from ONGC and Oil India Ltd. for consultancy services rendered in India. The Assessing Officer treated the assessee as having a Service PE because th...