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Taxsutra – UAE Company's Equipment/Personnel for Grouting Activities Constitute Fixed-Place PE, Holds Indian Tax TribunalApr-08-2019

In a recent ruling in the case of an entity in the oil and gas sector, the Indian Income-tax Appellate Tribunal held that the vessel on which the taxpayer's equipment was placed and personnel was stationed would constitute a fixed-place PE in India. The Tribunal rejected the taxpayer’s claim that its grouting activities were in the nature of construction and therefore, the constitution of the PE had to be examined under the rule relating to construction/assembly PEs.