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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

DTAA with Singapore – Singapore company entered into contract ...

Income Tax

February 21, 2012

DTAA with Singapore – Singapore company entered into contract with IOCL for residual offshore construction work and Installation of SPM - contract with L&T Ltd for installation and construction services for Single Point Mooring (SPM) - the applicant has a PE in India in terms of Article 5.5 of the DTAA and falls within the ambit of Section 44BB of the Act. The consideration received by the applicant for mobilization and demobilization is taxable in India u/s 44BB of the Act. - AAR

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