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)
Vs
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
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