To compute the PE ‘duration test’ under Art. 5 (2) of the DTAA, different project sites can be aggregated only if the test of interconnection and interrelationship is satisfied

Article 5(2)(i) of the India-Mauritius DTAA defines “permanent establishment” to include “a building site or construction or assembly project or supervisory activities in connection therewith, where such site, project or supervisory activity continues for a period of more than nine months“.

The assessee, a Mauritius company, executed three contracts in India. While the period of each contract was less than 183 days, cumulatively they exceeded that period. The question arose whether in determin

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