Permanent Establishment under Article 5(2)(c) of the Double Taxation Avoidance Agreement between India and UAE

Last updated: 13 July 2021

Court :
ITAT Delhi

Brief :
This appeal filed by the revenue is preferred against the order of the CIT(A)-43, New Delhi dated 06.06.2017 for A.Y. 2011-12.

Citation :
ITA No.5563/Del/2017

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘D’, NEW DELHI

BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
AND
SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER
(THROUGH VIDEO CONFERENCING)

ITA No.5563/Del/2017
Assessment Year: 2011-12

DCIT Circle – 2 (2) (2),
International Taxation,
New Delhi
(APPELLANT)

National Petroleum
Construction Company
C/o Nangia & Co. LLA,
A-109, Sector -136, Noida
(RESPONDENT)

Appellant by Sh. Amit Arora, CA
Respondent by Dr. Prabha Kant, CIT

Date of hearing: 01/07/2021
Date of Pronouncement: 01/07/2021

ORDER

PER N. K. BILLAIYA, AM:

This appeal filed by the revenue is preferred against the order of the CIT(A)-43, New Delhi dated 06.06.2017 for A.Y. 2011-12.

2. The grievance of the revenue read as under :-

To know more in details find the attachment file

Published in Income Tax
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