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Case Law Details

Case Name : The Commissioner of Income Tax Dehradun And another Vs M/s BKI/HAM v. o.f. (Uttarakhand High Court)
Related Assessment Year :
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CIT  Vs. M/s BKI/HAM v.o.f. (Uttarakhand High Court)– Tribunal in the assessment order 1995-96 as well as the appellate authority in the assessment order 1994-95 have categorically given a finding of fact that the entire duration of the contract was from 27th December, 1993 till 26th June, 1994, i.e., less than six months. Article 5 (3) of the treaty provided that in order to constitute a permanent establishment such site or project should continue for a period of more than six months.<

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